Tax News: 2010/04, No. 2 
Newsletter: Tax News – 2010/04, No. 2
Search Results Total: 3 / Displayed: 1–3
Search Results Total: 3 / Displayed: 1–3
From Judicature - On 25 February 2010, ref. No. 4 Ads 120/2009-88, the Supreme Administrative Court resolved on an appeal in the matter of the plaintiff Ježek software s.r.o. against the defendant Česká správa sociálního zabezpečení
The Supreme Administrative Court cancelled the challenged judgment and returned the matter to the Regional Court for further proceedings.
From Judicature - on 5 January 2010 and under Ref. No. 2 Afs 87/2009-131, the Supreme Administrative Court provided its opinion on deadlines determined by a legal “fiction”
In the event that the date for delivery of a tax administrator’s letter is determined by a legal fiction, i.e. for example ten days after the recipient fails to collect the relevant document and has been appropriately notified in advance that the document was deposited, the date of a statutory holiday or Saturday or Sunday shall may also be considered as the date of delivery.
New Acts
Amendment to VAT Act – changes in the extent of affiliated persons; Amendment to Income Tax Act, Act on Territorial Financial Authorities and VAT Act
