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In CZ compensation to be paid by the tax administrator for the VAT excessive deduction retained during tax inspections has gone through an evolution. Until 2015 it was not specified in the tax administration act…. Read more »

C-146/19 SCT, C-292/19 PORR Építési Kft. and C-756/19 Ramada Storax SA Recently ECJ published three decisions that relate to the interpretation of Article 90 of the VAT Directive. This article concerns the reduction of the… Read more »

The Chamber of Deputies approved the draft amendment to the Tax Code, and the associated amendment to the VAT Act, which should enable the return of the undisputed part of the excessive VAT deduction, and… Read more »

The European Court of Justice ruled in its recent judgment C-547/18 Dong Yang Electronics that the existence of an EU-based subsidiary of a third-country parent company does not in itself give rise to an establishment… Read more »

A draft of the information from Czech General Finance Directorate (GFŘ) on the application of VAT on refuelling cards caused commotion in the professional public and businesses as well. The practice so far is that… Read more »

After five years of efforts of the Czech government, EU Commission finally approved of the introduction of the generalised reverse charge mechanism in CZ for transactions exceeding EUR 17.500 in the end of last year…. Read more »