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Case-law - Judgment by the Supreme Administrative Court regarding the Executive’s employment

Tax News   27. 1. 2011 Link

Judgment by the Supreme Administrative Court regarding the Executive’s employment

Communication from the Ministry of Finance and the General Financial Directorate

Tax News   27. 1. 2011 Link

Information on filing real estate tax returns; Summary of 2011 real estate tax coefficients; Translation of selected chapters of the Transfer Prices Directive; 2010 Uniform Exchange Rates

Bills pending debate - VAT Act

Tax News   27. 1. 2011 Link

The Senate, at the 4th session held on 26 January 2011, returned the VAT Act with two proposed amendments to the House of Representatives

Discussed bills

Tax News   1. 1. 2011 Link

Value Added Tax Act

Communication of the Ministry of Finance

Tax News   1. 1. 2011 Link

Forgiveness of withholding tax; Tax administration periods; Format and structure of data messages; Termination of validity of tax payment slip; New Value Added Tax Return form; Information of the Ministry of Finance concerning the calculation of the base of the tax on income of individuals from employment activities and emoluments; The rate of the basic compensation for use of road motor vehicles, meal allowance and average price of fuel

Approved and effective acts

Tax News   1. 1. 2011 Link

Income Tax Act and Act on Home-Building Savings System; Act on Accounting; Act on Renewable Sources

New bills

Tax News   22. 10. 2010 Link

Amendments to the VAT Act and the Act on Excise Tax; Amendment to the Real Estate Tax Act; Amendment to the Income Tax Act

Communication of the Ministry of Finance

Tax News   22. 10. 2010 Link

The Ministry of Finance issued a communication stating that the period for filing applications in EU member states for VAT refunds in 2009 has been extended until 31 March 2011.

From Judicature - the European Court of Justice issued in July 2010 a resolution concerning application of VAT to invoices for delivery of goods or provision of services

Tax News   6. 9. 2010 Link

The European Court of Justice (ECJ) issued in July 2010 a resolution concerning application of VAT to invoices for delivery of goods or provision of services that contain an error that is not in compliance with all conditions imposed by Articles 167, 178, letter a), point 1 and Article 226 of the Council Directive No. 2006/112/EC (“Directive”).

Notification of the Finance Ministry

Tax News   6. 9. 2010 Link

The Ministry of Finance provided information to tax subjects to resolve the consequences of floods from the viewpoint of taxes.

New bills

Tax News   6. 9. 2010 Link

Amendment to the Accounting Act

On 1 June 2010, the Supreme Administrative Court ruled in Ref. no. 5 Afs 64/2008-156 regarding the right to information on tax exemption or, as the case may be, tax interest and charges,

Tax News   30. 6. 2010 Link

which occur due to the decision of the Ministry of Finance or the tax office. Entities, which are exempt from tax or tax interest and charges by the state, are in principle recipients of public funds according to the Supreme Administrative Court, and the duty of confidentiality does not apply on information on exemptions within the framework of the tax proceedings.

Communication of the Ministry of Finance

Tax News   30. 6. 2010 Link

Communication on photovoltaic power plants relating to real estate tax; information on the termination of validity of the Instruction D-336

New bills

Tax News   30. 6. 2010 Link

Amendment to Value Added Tax Act in comments stage; Amendment of Excise Tax Act in comments stage

New bills

Tax News   15. 6. 2010 Link

Amendment to the Act on Local Financial Authorities: Changes to Respective Roles of Authorities and a Specialized Financial Office

From Judicature - on 15 April 2010, ref. No. 7 Afs 15/2010-89, the Supreme Administrative Court ruled on an appeal by the Financial Directorate of Ústí nad Labem

Tax News   15. 6. 2010 Link

The ruling will affect assessment of the issue as to whether the commencement of a tax audit, without notification of any doubt or suspicion as to compliance with tax duties interrupts the statutory time period within which tax assessments may be made.

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”

Tax News   29. 4. 2010 Link

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

Tax News   29. 4. 2010 Link

Amendment to VAT Act – changes in the extent of affiliated persons; Amendment to Income Tax Act, Act on Territorial Financial Authorities and VAT Act

Tax deductibility of costs for financing payout of shares in profit

Tax News   14. 4. 2010 Link

This special issue of Tax News is to inform you of the latest judgement by the Supreme Administrative Court of the Czech Republic (the “SAC”) No. 5 Afs 25/2009 – 98 dated 25 March 2010. We believe the ruling to be a substantial breakthrough for further review of, and dealing with, costs in terms of determining the tax base. The judgment is available at the SAC’s website: http://www.nssoud.cz/main.aspx?cls=anonymZneni&id=22401&mark=

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