Home » News & Publications » Newsletters » Tax News

Tax News  rss

Search Results Total: 233 / Displayed: 161–180
Page: 4 5 6 7 8 9 10 11 12

From Judicature - the Supreme Administrative Court comments on the term “in connection with business operations” used throughout tax legislation

Tax News   27. 4. 2009 Link

In judgment No. 2 Afs 112/2008-44 dated 24 February 2009, the Supreme Administrative Court commented on the term “in connection with business operations”. The need for an explanation of the term is the result of a dispute between a taxpayer and the tax authority over a father’s donation of assets to his son, the father and son both having originally been engaged in the same business.

Amendments under Discussion

Tax News   27. 4. 2009 Link

Amendment to the Income Tax Act; yet Another Scheduled Amendment to the Income Tax Act; another amendments of the Tax Acts

2009 Legislation News

Tax News   27. 4. 2009 Link

Amendment to the VAT Act and the Income Tax Act; Amendment to Decree No. 500/2002 Coll., implementing certain provisions of the Accounting Act; Collection of Acts

From Judicature - Award by the Constitutional Court dated 1 December 2008 (I. ÚS 705/06)

Tax News   24. 3. 2009 Link

Pursuant to the Award by the Constitutional Court dated 1 December 2008 (I. ÚS 705/06), the facts ascertained by tax authorities (carrying out procedural acts) in the course of a tax inspection that serve the decision-making of tax administrators but subsequently found to be illegal by the Financial Directorate, cannot be reapplied by the tax administrator.

Amendments under Discussion

Tax News   24. 3. 2009 Link

Amendment to the Taxes and Fees Administration Act; Amendment to the Value Added Tax Act; Amendment to Income Tax Act; New Act on Auditors

2009 Legislation News

Tax News   24. 3. 2009 Link

Amendment to Income Tax Act Effective 1 January 2009; Amendment to the Reserves Act

Communication by the Ministry of Finance

Tax News   24. 3. 2009 Link

How to Determine the Tax Rate Applicable to Waste Collection, Removal and Disposal; Decision by the Ministry of Finance of the Czech Republic Abolishing the Duty to Pay Tax Advances; Faster VAT Refund

From Judicature - The Constitutional Court Has Issued a Further Interesting Award

Tax News   18. 2. 2009 Link

The break-through resolution of the Constitutional court concerning the deadline for additional tax assessment of which we informed in the past Tax News was preceding by another interesting resolution from the end of November 2008 in which the Constitutional court provided its comments on the contents and objective of tax inspection.

Negotiated amendments

Tax News   18. 2. 2009 Link

Tax Rules; Amendments to acts concerning tax administration; Amendment to act on public health insurance; Amendment to the Price Act

Novelties in legal regulations from 2009

Tax News   18. 2. 2009 Link

The FM’s Ruling No. 01/2009 - a list of goods with regulated prices; Amendment to the Income Tax Act published and distributed on 1 January 2009

International relations

Tax News   18. 2. 2009 Link

Communication of the Ministry of Foreign Affairs on termination of the Agreement between the Czech Republic and the Union of Soviet Socialistic Republics on Social Security and the Protocol to the Agreement in relation to the Russian Federation

Communication of the Finance Ministry

Tax News   18. 2. 2009 Link

Information of the FM dated 23 December 2008 on the amendment to the Real Estate Tax; flat rates for conversion of foreign currencies for 2008; Instruction No. D-320 on Average Prices of Fuel

From Judicature - The Constitutional Court issued a breakthrough resolution concerning the interpretation of periods set for tax assessment

Tax News   29. 12. 2008 Link

Pursuant to the award of the Constitutional Court dated 2 December 2008, the three-year period in which a tax or an additional tax can be assessed does not commence at the end of the taxation period in which the tax return is to be filed but already from the end of the taxation period provided it is evident at the moment the obligation to file a tax return arises.

Negotiated amendments

Tax News   29. 12. 2008 Link

Amendment to the Income Tax Act; Chamber of Deputies postpones approval of partial harmonization amendment to the VAT Act and Excise Tax Act; Amendment to the Foreign Currency Act

New developments in legal regulations from 2009

Tax News   29. 12. 2008 Link

Changes in payment of social security contributions from 1 January 2009; Maximum assessment base for 2009; Sickness Insurance Act

International tax relations

Tax News   29. 12. 2008 Link

The following new regulations shall impact international tax relations:

1. Notification of the MoF concerning agreement on the Double Tax Treaty between the Czech Republic and New Zealand in the field of income taxes. This new treaty will be applied from 1 January 2009.

2. Communication of the Ministry of Foreign Affairs concerning Agreement on Cooperation in the Field of Tax Administrative Activities between the Ministry of Finance of the Czech Republic and Ministry of Taxes of the Azerbaijan Republic.

Notification of the Finance Ministry

Tax News   29. 12. 2008 Link

Notification of the Finance Ministry dated 2 December 2008 on classification of tangible assets into depreciation groups; Decree sets foreign meal allowances for 2009; Information on application of the provisions of Section 36, subsection 11 of the VAT Act

Notification of Finance Ministry on Standard Classification of Production to allocate services for application of reduced VAT rate as of 1 January 2008

Tax News   20. 11. 2008 Link

The Czech Statistical Office superseded the Standard Classification of Production by Production Classification (CZ – CPA) with effect from 1 January 2008. The Finance Ministry announced that for the purposes of the VAT Act, the Standard Classification of Production valid from 1 January 2003 shall continue to be applied. This classification shall be further binding for allocation of services after 1 January 2009.

New form for VAT returns

Tax News   20. 11. 2008 Link

From 1 January 2009, a new form shall be valid (No. 25 5401 MFin 5401, sample No. 15) for value added tax returns. The new form, in comparison with the existing four-page form, only has two pages. Services rendered outside the Czech Republic shall newly be monitored and reported separately. Besides renumbering individual lines in the tax return, the form includes new lines in connection with the most recent amendments to the VAT Act. The form is to be first used for the taxation period of January 2009 or first quarter of 2009.

Amendment to VAT Act and Excise Tax Act

Tax News   20. 11. 2008 Link

The Chamber of Deputies had a first reading of the governmental proposal to amend the VAT Act and the Excise Tax Act, which has been proposed to take effect from 1 December 2008.

Search articles

Filter

Use filters to narrow your search

Copyright © 2000 – 2018, Kocián Šolc Balaštík
KŠB Institut | | Web ch