Tax News: 2009/09, No. 6  rss

Newsletter: Tax News – 2009/09, No. 6
Search Results Total: 7 / Displayed: 1–7

From Judicature - the Supreme Administrative Court of the Czech Republic commented in its decision No.9 Afs 93/2008-43, dated 23 April 2009, on the term “lease of non-residential premises for the gaming machines” for VAT purposes

Tax News   11. 9. 2009 Link

Pursuant to the Supreme Administrative Court's (SAC) interpretation, since the definition of the term in question is not included in the VAT Act, it is necessary to take into consideration the European Court of Justice’s interpretation pursuant to European legislation. Therefore, in order to make a lease of non-residential premises exempt from VAT, merely meeting the formal requirements of a Lease Agreement under the general civil law rules is not sufficient; the term “lease” and its exemption from VAT needs to be interpreted in a restrictive manner.

From Judicature - the Supreme Administrative Court explained in its decision No. 2 Afs 46/2008 – 48, dated 31 July 2009, the difference between a natural person and a legal entity in cases where the tax administrator imposes a fine on the executive

Tax News   11. 9. 2009 Link

Based on the Supreme Administrative Court's (SAC) opinion, the fine cannot be imposed on the executive as a natural person but should be imposed directly on the legal entity on behalf of which the executive acts.

Information on Published Amendments to the Income Tax Act

Tax News   11. 9. 2009 Link

Statutes amending the Income Tax Act have been published in the Collection of Laws.

Newly approved and effective laws

Tax News   11. 9. 2009 Link

Discounts on insurance – Act No. 221/2009 Coll. amending Act No. 589/1992 Coll. on Social Security Insurance Contributions and Act No. 586/1992 Coll. on Income Taxes; The Payment System Act; The Amendment to the Act of Administration of Taxes and Fees through the Payment System Act

Newly submitted bills

Tax News   11. 9. 2009 Link

Amendment to the VAT Act in the Chamber of Deputies; The Act on Financial Administration of the Czech Republic and the Act on Customs Administration

International tax relations

Tax News   11. 9. 2009 Link

The Ministry of Foreign Affairs’ Communication on conclusion of the Protocol to the Agreement between the governments of the Czech Republic and Russian Federation on the Abolition of Double Taxation and Prevention of Tax Evasion in the Field of Income Taxes and Property Taxes was published in the Collection of Treaties on 9 July 2009, Chapter No. 24/2009.

Communication by the Ministry of Finance

Tax News   11. 9. 2009 Link

The Ministry of Finance (MF) issued Instruction D-324 interpreting the term “residential needs” so that interest paid on mortgages can be claimed as tax-deductible by natural persons.

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