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ELECTRONIC SALES REGISTER

Tax News   25. 5. 2015 Link
The Ministry of Finance, in cooperation with the General Financial Directorate (“GFD”), recently launched an Electronic Sales Register website (“ESR”). In addition to providing general information...

TANSFER PRICES – INSTRUCTIONS FOR COMPLETING TAX RETURN SCHEDULES

Tax News   25. 5. 2015 Link
The GFD has made available FAQs for completing a tax return schedule summarizing transactions between related parties. Please bear in mind that the schedule must be attached to the 2014 tax return...

HOW TO PAY VAT AT THE MINI ONE STOP SHOP (MOSS)

Tax News   25. 5. 2015 Link
The GFD published details on its website on how to pay tax in the Mini One Stop Shop procedure which, as of 1 January 2015, responds to rules for determining the place of supply for e-services,...

TAX DEDUCTIBUILITY OF EMPLOYER CONTRIBUTIONS

Tax News   25. 5. 2015 Link
In connection with new – as of 2015 – conditions concerning the tax benefit for individuals with life insurance, the Czech Association of Insurance Companies (CAIC) has published some ways to...

INSTRUCTIONS FOR DEFERRING TAX PAYMENTS

Tax News   25. 5. 2015 Link
The GFD made available to the public its internal instructions for trying to unify the tax authorities’ decision-making and help avoid discretionary decisions by tax authorities regarding tax payment...

REAL PROPERTY TAX

Tax News   25. 5. 2015 Link
The 2015 real property tax (or first instalment) fell due on 1 June 2015. For individuals and legal entities that do not have a data box, money orders are mailed out by the tax authorities. If a...

PROTOCOL TO THE DOUBLE TAX TREATY BETWEEN THE CZECH REPUBLIC AND BELGIUM

Tax News   25. 5. 2015 Link
The Protocol which took effect on 3 March 2015 amends the Double Tax Treaty between the Czech Republic and Belgium. The Protocol’s primary aim is to ensure tax information is exchanged in line with...

TAX CASE LAW (GUIDING DECISIONS)

Tax News   25. 5. 2015 Link

E-Book VAT Dispute;

Supplier’s Financial Condition to Be Considered;

Insufficiently Documented Difference between Standard Prices and Transfer Price for Tax Purposes;

Employment-Related Financial Benefits

THIRD AMENDMENT TO VAT ACT ADOPTED

Tax News   28. 2. 2015 Link
The last of three amendments to the VAT Act, which the Upper House sent back with objections to the Lower House in December, was revised, approved and published in the Collection of Laws under No....

AMENDMENT TO THE EXCISE DUTY ACT

Tax News   28. 2. 2015 Link
An extensive amendment to the Excise Duty Act took effect at the end of 2014. Among other things, the amendment changed the rules for disposing of certain mineral oils, and its primary aim is...

CLOSER LINK BETWEEN THE IMMOVABLES TAX ACT AND THE CIVIL CODE

Tax News   28. 2. 2015 Link
Amendment No. 23/2015 Coll. to Act No. 338/1992 Coll., the Immovables Tax Act, which took effect on 5 February 2015, revises and provides more details on certain provisions of the Immovables Tax Act...

MEASURES TO RESTRICT ABUSE OF THE PARENT-SUBSIDIARY DIRECTIVE

Tax News   28. 2. 2015 Link
In January 2015, the EU Council amended Directive 2011/96/EU on the common system of taxation applicable to parent companies and subsidiaries of different Member States. The objective of the...

FATCA

Tax News   28. 2. 2015 Link
In response to the US’s Foreign Account Tax Compliance Act (FATCA) and the associated international treaty entered into between the Czech Republic and the United States, the Czech FATCA (Act No....

TAX INFORMATION EXCHANGE TREATY WITH THE BAHAMAS AND COOK ISLANDS

Tax News   28. 2. 2015 Link
The Lower House approved a Tax Information Exchange Treaty entered into with the Bahamas, and a similar Tax Information Exchange Treaty with the Cook Islands in Auckland was signed by the State....

DUTY TO FILE TAX RETURNS ELECTRONICALLY

Tax News   28. 2. 2015 Link
As of 1 January 2015, all data box owners and parties required to have their annual accounts audited are obliged to file all their tax forms with the tax authority electronically. The requirement...

GFD PUBLISHES NEW INTERPRETATION RULES FOR THE INCOME TAX ACT

Tax News   28. 2. 2015 Link
The Czech General Financial Directorate (GFD) posted Instruction No. GFD D-22 on its website on 10 February 2015 in respect of following a uniform procedure in enforcing certain provisions of Act No....

GFD ISSUES INSTRUCTION IMPOSING RULES FOR EXEMPTING TAX INTEREST AND CHARGES

Tax News   28. 2. 2015 Link
In attempting to unify decisions on requests for an exemption from tax interest and charges (a new opportunity for taxpayers), the GFD issued Instruction D-21 in order to specify the grounds on which...

BROADER REQUIREMENTS FOR LABELLING UNRELIABLE PAYERS

Tax News   28. 2. 2015 Link
The GFD’s criteria for referring to a VAT payer as an “unreliable payer” have been expanded. Now taxpayers which state false or incomplete information on their VAT registration can be labelled as...

Savings Income Directive

Tax News   30. 5. 2014 Link

Amendment to the Savings Income Directive

Supplementary Social Security Agreement between the Czech Republic und USA

Tax News   30. 5. 2014 Link
The Lower House of the Parliament of the Czech Republic is considering in the first reading the Supplementary Agreement amending the Social Security Agreement between the Czech Republic and the...

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