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VAT CHANGES 2010

Tax News   30. 12. 2009 Link

Information on the main changes to the VAT Act effective from 1 January 2010.

From Judicature - resolution of the Supreme Court dated 9 September 2009, No. 2 Afs 58/2009-85 on the illegality of a request for elimination of doubt

Tax News   29. 10. 2009 Link

Pursuant to the resolution of the Supreme Court dated 9 September 2009, No. 2 Afs 58/2009-85, a request for elimination of doubt based on the provisions of Section 43 of Act No. 337/1992, Coll., on Tax Administration and Collection, is illegal if it does not contain concrete specified doubt for subsequent refutation by the taxpayer.

From Judicature - resolution by the Constitutional Court on the possibility to review by a court resolution on tax forgiveness

Tax News   29. 10. 2009 Link

Pursuant to a resolution by the Constitutional Court, resolutions on tax forgiveness based on the provisions of Section 55a of Act No. 337/1992, Coll., on Tax Administration and Collection can be reviewed by a court.

Approved and Effective Acts

Tax News   29. 10. 2009 Link

Act No. 288/2009, Coll., amending Act No. 185/2004, Coll., on the Customs Administration of the Czech Republic; approval of the act on support of economic growth

Newly Submitted Bills

Tax News   29. 10. 2009 Link

Amendment to the VAT Act; amendments to Tax Regulations in the “Governmental Package”

International Tax Relations

Tax News   29. 10. 2009 Link

Protocol between Czech Republic and Republic of Serbia on the Double Taxation Treaty on income tax and property tax signed; new Double Taxation Treaty between Czech Republic and China signed; Treaty between Czech Republic and Armenian Republic on prevention of double taxation and tax evasion in the field of income tax and property tax signed

Notification of the Finance Ministry

Tax News   29. 10. 2009 Link

Communication from the Ministry of Finance (MF) dated 23 September 2009 on application of VAT to Act No. 304/2009, Coll., containing the new option on application of a transport flat rate for purposes of the Income Tax Act.

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.

From Judicature - on 11 June 2009 the European Court of Justice in the case C-572/07, RLRE Telmer Proper Ltd. commented on the interpretation of services of cleaning common areas of rental housing

Tax News   13. 7. 2009 Link

Pursuant to the ECJ’s interpretation, the cleaning of common areas cannot be included as a part of housing rental services. Supply of rental apartments is exempt from VAT, but services of cleaning common areas must be subject to VAT.

Approved and Effective Laws

Tax News   13. 7. 2009 Link

Amendment to the Tax Administration Act - changes in service; Data mailboxes

Amendment to Various Acts Approved by the Senate

Tax News   13. 7. 2009 Link

Double amendments of Income Tax Act; Amendment to Act on Social Security - discounts on insurance

Amendments discussed in Chamber of Deputies

Tax News   13. 7. 2009 Link

Amendment to Act on Administration of Taxes and Fees and Income Tax Act - flat tax-deductible cost on transport; Amendment to Income Tax Act – flat tax-deductible costs for natural person-entrepreneur; New Tax Regulations

Newly submitted Bills

Tax News   13. 7. 2009 Link

Amendment to VAT Act – reduced rates for restaurant services

Announcement of the Ministry of Finance

Tax News   13. 7. 2009 Link

Communication from Ministry of Finance, Division 15, of 15 June 2009, on application of tax base relief for refinancing of mortgages; Communication from the Customs Administration Office dated 5 June 2009

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