Archiv daňových a právních zpráv

• Tax and Legal News - April 2026
  
  Uncertainty as the norm; Pillar 2 and Czech tax obligations; Intra-Community supplies and acquisitions may be taxed simultaneously in a single country; EU Inc. as a single European company; The Supreme Administrative Court ruled on the existence of a hypothetical transaction resulting from personnel ties; Retroactive application of the exemption for royalties – the view of the Court of Justice of the EU; The Constitutional Court on the crime of tax evasion: failing to consult a tax advisor may not be the best strategy
  
  
• Tax and Legal News - March 2026
  
  The inevitable difficulty of Pillar 2; Special rules for assessing the existence of large groups subject to Pillar 2 in the event of mergers or demergers; The OECD and mutual agreement procedures; Development of CJEU case law on the application of VAT to transfer pricing and practical challenges; Building Act amendment promises major changes; Advertising services from abroad and abuse of law
  
  
• Tax and Legal News - February 2026
  
  What kind of tax system do we have?; What are we currently discussing with importers?; The Constitutional Court's view on the limitation period for claims payable upon the creditor's request; Tax deductibility and confidentiality in legal services; How thoroughly must the tax administrator examine implied tax assessments?; Impacts of a security transfer of a business share
  
  
• Tax and Legal News - January 2026
  
  The fantasy of artificial intelligence; The new Government’s tax plans; How to think when solving a pillar question?; New methodology for VAT on real estate; What to watch out for when distributing profit share for board member; How a voluntary standard can boost sustainability reporting in Europe; Italian tax court on the alleged artificiality of intermediate holding companies;  What does EY have in store for you?
  
  
• Tax and Legal News - December 2025
  
  How was it and how will it be?; OECD update and home office; When does bearing costs (not) constitute the provision of goods or services for VAT purposes?; New EU regulations for the digital world; Start-up losses and transfer pricing; Invoicing of partners and independent contractors
  
  
• Tax and Legal News - November 2025
  
  The fantasy of artificial intelligence; The new Government’s tax plans; How to think when solving a pillar question?; New methodology for VAT on real estate; What to watch out for when distributing profit share for board member; How a voluntary standard can boost sustainability reporting in Europe; Italian tax court on the alleged artificiality of intermediate holding companies;  What does EY have in store for you?
  
  
• Tax and Legal News - October 2025

Taxes after the elections?; Approaching Domestic Top-up Tax Advance Filing and Payment deadline in Hungary; Supreme Administrative Court on disguised employment mediation; Ministry of Finance opinion on changes to limits for categorization and auditing; An interesting decision from the Netherlands regarding the (in)defensibility of (intermediate) holding companies; Must every second of advertising be documented?; Pitfalls of applying the "old" provision of § 24(2)(zc) of the Income Tax Act

• Tax and Legal News - September 2025
  
  How will this end?; Tax election programs; Pillar amendment approved; The EU and sustainable business regulations: should commercial corporations continue to serve the pursuit of profit?; The CJEU confirmed existing interpretation practice in the area of VAT exemption for indirect exports of goods; Interesting facts about the activities of the financial administration; Another decision on an acquisition loan and abuse; Is a managing director liable for any tax assessment they have caused?

• Tax and Legal News - July & August 2025
  
  Summertime gratitude; Interesting tax news in brief; How to allocate Czech top-up tax; The liability of a member of a statutory body of a commercial corporation is extensive, but not unlimited;  Dispute over the dissolution of an accrual and an interesting judicial perspective; A tougher Supreme Administrative Court stance when assessing the connection between advertising costs and a company's economic activity; Question on the limits for refusing the benefits arising from the EU Directive on the taxation of parent companies and subsidiaries

• Tax and Legal News - June 2025
  
  Constitutional Court puts an end to crown bonds and sends a signal to taxpayers; Interesting new amendments proposed; Tax Code amendment heads to the Senate;  Selected interesting observations on the practical application of the Pillar 2 rules; CJEU shifts the approach to customs value in subsequent price adjustments after release of goods; Sustainability and OMNIBUS - can companies stop worrying about liability under the Due Diligence Directive on Sustainability?; Decision of the Supreme Administrative Court on advance payments of income tax; Strict standards for investments in third party assets

• Tax and Legal News - May 2025
  
  What we might expect in the tax world in the foreseeable future; Possible concessions and changes in favour of the US; VAT in the digital age – what's new?; News on consumer protection in online contracts; A revolution in the concept of the beneficial owner of income?; CJEU on exemption limits under the EU Directive on the common system of taxation of parent companies and subsidiaries

• Tax and Legal News - April 2025
  
  The series “Taxing the Rich”; Pillar 2 and transfer pricing; News on competition law and Foreign Direct Investment; Is there a shift in VAT deductions for holding companies?; Deductibility of interest on refinancing and for early invoice payment incentives
  
  
• Tax and Legal News - March 2025
  
  Actionable? Of course!; Observations/rules on the practical application of the transitional safe harbour rules; Supreme Court addressed service of process on a board member on an agreed "leave of absence";  How can I increase my chances of getting a penalty waiver?; Replacement of capital by debt to partners – view of the Municipal Court; Regional Court on the comparability of independent companies

• Tax and Legal News - February 2025
  
  The Pillar pathologies of incentives; Germany issues guidance on transfer pricing / deductibility considerations for intra-group financing; OECD releases new documents on GloBE rules and on qualified jurisdiction status; Constitutional Court grants legal persons the possibility to claim compensation for non-pecuniary damage; Changes in VAT on real estate; Warning on certain holding structures

• Tax and Legal News - January 2025
  
  New Year with taxable currency and exempt crypto; Overview of current tax amendments; Welcome court decisions related to electronic signatures; Early termination of a contract in the light of CJEU case law; A dark chronicle of tax planning; Supreme Administrative Court on the topic of deductibility of refinancing interest

• Tax and Legal News - December 2024
  
  This year’s tax gifts; Transactions involving transfer of employees? You need to harmonise the pay conditions of all employees immediately after the transition; Preliminary questions to the Court of Justice of the EU from the Czech Republic; Regional Court on the influence of an independent transaction by a parent company; Positive ruling on debt for equity based on a bank’s request; Claiming retrospective royalty exemptions to the EU Court of Justice
  
  
• Tax and Legal News - November 2024
  
  A dignified farewell to the unlimited exemption for the sale of securities; Substantive outline of the accounting decree in connection with the new Accounting Act; Another amendment to the so-called DAC Directive – this time concerning Pillar Two; The difficult life of senior executives – on the Supreme Court's ruling on tax and insurance payment; EU Council approves the "VAT in the Digital Age" (ViDA) package; Reduction of the input VAT claimed for outstanding liabilities; The Supreme Administrative Court on the issue of in-kind employee benefits
  
  
• Tax and Legal News - October 2024
  
  Nostalgic tax memories; Pillar 2 and CbCR safe harbours – are they still safe and simple?; Abolition of guaranteed wages and holiday scheduling and other news from the summer amendment to the Labour Code; Changes to VAT registration from 2025: what you need to know; A Regional Court decision on the tax implications of a parent company's production start-up order

• Tax and Legal News - September 2024
  
  (Ab)use of the law; Amendment to the Pillar 2 Act; The Supreme Court commented on interpreting an agreement on a purchase price amount including any potential VAT; Silver Coins and VAT: A Comprehensive Guide for Collectors and Investors; Sale of shares in a holding company and the question of abuse in the subsequent payment of dividends – the view of the Supreme Administrative Court; Another (this time negative) view of the Supreme Administrative Court on the push down of an acquisition loan and the question of abuse of law
  

• Tax and Legal News - July and August 2024

AI – Authorial Inspiration (for the summer); Pillar 2 in the context of mergers and acquisitions; EU prepares a directive on shares with multiple voting rights; Loan vs capital – an American perspective; The Supreme Administrative Court on the issue of abuse in debt refinancing; Question to the CJEU on exemption limits under the EU Directive on the common system of taxation of parent companies and subsidiaries

• Tax and Legal News - June 2024
  
  Safe passage through (un)safe harbours; Ministry of Finance has published the first version of revolutionary tax changes; Initial draft Tax Code amendment published; Liability for VAT not paid by a supplier: What changes from 1 January 2025?
  
  
• Tax and Legal News - May 2024
  
  Robot taxation; Clarifying amendment to income tax, special employment contracts and share plans approved by MPs; Trust but verify!; Amendment to the Act on Conversions adopted by the Chamber of Deputies; Supreme Court on persons who may be perpetrators of a crime and the role of expert reports and expert opinions in proving the absence of intentional culpability; Supreme Administrative Court on the deductibility of intra-group services on the basis of a monthly lump sum

• Tax and Legal News - April 2024

The accelerating train of international taxation; Pillar 2 and the 750-million condition; Application of VAT on various forms of recharges; Digital Services Regulation aka new rules for the online environment; The Extended Chamber of the Supreme Administrative Court on so-called essential costs; The Supreme Administrative Court on the question of the applicability of the exemption of income from a sale        

• Tax and Legal News - March 2024

Taxation of company cars or a tax  perpetuum mobile; Recent developments in the new Accounting Act; Transfer pricing from the perspective of indirect taxes; Admissibility of a jurisdiction agreement in a purely domestic situation; Continuation of a case concerning the tax deductibility of interest on an acquisition loan; Judgment on proving the acquisition cost of tangible assets

• Tax and Legal News - February 2024
  

Ready for the New Year, or what tax administrators (also) like to do; Economic activity of members of statutory bodies from the VAT perspective; The endless tale of the concurrence of functions continues... this time at the Constitutional Court; Important tax audit topic worthy of your attention – work-in-progress; Is it possible to take advantage of the non-taxation of related income when applying thin capitalisation?; The offence of tax evasion as a consequence of circumventing trade restrictions

• Tax and Legal News - January 2024
  
  Methodology for taxation of benefits issued; New VAT methodology; Protecting the good faith of third parties when withdrawing from a contract; The Supreme Administrative Court on the tax regime of financing costs related to holding a share; An atypically (sort of) favourable view of the Supreme Administrative Court on the issue of (sort of) crown bonds

• Tax and Legal News - December 2023

What are we drinking for Christmas?; ESG in the world of tax and law; VAT on marketing campaigns - Christmas can get expensive; Can a claim be time-barred before it is due?; Investment incentives: additional application of the higher tax relief; Investment incentives: maximising tax depreciation

• Tax and Legal News - November 2023
  
  After a successful trial, a well-deserved vacation; Consolidation package approved; Law implementing Pillar 2 approved by MPs; Amendment of the Investment Incentives Act; From the issuance of a credit note to imprisonment; The Supreme Administrative Court’s view on the definition of a single functional unit

• Tax and Legal News - October 2023
  
  What’s cooking in the Chamber of Deputies?; Labour Code amendment – what lies ahead?; Photovoltaic power plants – tax aspects; The Supreme Administrative Court on proving the shareholding costs

• Tax and Legal News - Septemper 2023
  
  Life is change; Adjustments to the consolidation package published; Czech implementation of Pillar 2 – administrative aspects; Czech implementation of Pillar 2 – asymmetric exchange rate differences; Processing and assembly of goods en route within the EU and VAT; Foreign subsidies under EU scrutiny; Information on Czech Tax Administration activities in 2022 – what we found interesting; Transfer pricing at the Regional Court in Ostrava

• Tax and Legal News - July - August 2023
  
  Have a nice summer; EU published draft Directive on Faster and Safer Relief of Excess Withholding Taxes (FASTER); Czech implementation of Pillar 2 – safe harbours; ViDA!; The Supreme Administrative Court on proving the origin of income; Interesting Regional Court ruling on the deductibility of royalties; The Supreme Court on the consequences of breach of the contractual limitation of assignment of receivable

• Tax and Legal News - June 2023
  
  What hasn’t been (much) talked about; Draft tax consolidation package; Pillar 2 of BEPS 2.0. – effective tax rate; Pillar 2 – administrative aspects; The Regional Court's view on an interesting aspect of transfer pricing in the context of a demerger; Interesting view of the Supreme Administrative Court on proving intra-group services
  
  
• Tax and Legal News – May 2023
  
  Investments vs. Pillar 2; Pillar 2 of BEPS 2.0 – how is profit calculated?; Pillar 2 and intra-group financing; Proving the unimpeachability of members of bodies of business corporations; Changes to the VAT Act; Interesting view of the Regional Court on the temporal relationship between costs and revenues

• Tax and Legal News - April 2023
  
  Pillar 2 is coming; Pillar 2 – Do you have the data you need?; Regulation on foreign subsidies distorting the internal market; Information on the application of windfall profits tax; The Supreme Administrative Court on the determination of the tax base on income derived by non-residents from public performances of artists; Municipal Court in Prague on the deductibility of intra-group services on the basis of a monthly lump sum; Interpretation of a Double Tax Treaty by the Municipal Court in Prague
  
  
• Tax and Legal News - March 2023
  
  Tax for the state budget; Pillar 2 of BEPS 2.0 – we need to start now; Withdrawal from the non-compete clause in employment contracts under the case law of the highest courts; Transfer of real estate and some related VAT aspects; Strict view of the Regional Court on proving consultancy services from a parent company; Holdings, abuse of law and withholding tax on dividends

• Tax and Legal News - February 2023
  
  The electoral campaign – a battle without rules?; Pillar 2 of BEPS 2.0 - from 2024 already – does is concern us?; Pillar 2 – focusing on safe harbours; Investment Incentives Act amendment increases and simplifies support for energy savings and semiconductors; Supreme Administrative Court on the question of the taxability of income in connection with the return of recovery of damages; Positive ruling on the deductibility of interest on an acquisition loan

• Tax and Legal News - January 2023
  
  Once upon a tax time; EU officially approves implementation of Pillar 2 of the BEPS 2.0 initiative; Tax Administration: How to deal with transfer pricing in the energy crisis; Requirements for simplification in triangular trade; New DAC7 reporting - Questions and Answers; European Union package on data governance, sharing and use in the digital environment; SAC's view on the transfer pricing methodology in companies with a limited functional and risk profile; SAC on abuse of rights concerning financing expenses

• Tax and Legal News - December 2022
  
  Inflation instead of taxes?; Support for increased natural gas and electricity costs – practical insights; Employee benefits from a VAT perspective; Digital services package – new EU rules to ensure a fair digital market; Transfer pricing: the SAC’s view on cash pooling; SAC on the nature of (non-)monetary performance; SAC on the direct link between costs and revenues

• Tax and Legal News - November 2022
  
  Windfall tax; Windfall tax approved by MPs; Partial supplies from the VAT perspective and some practical pitfalls; The Supreme Court commented on the consequences of a violation of the rules on conflicts of interest of an executive; SAC case-law on the effect of an international request on the running of the tax assessment period; SAC on the taxability of income from the point of view of the application of personal income tax

• Tax and Legal News - October 2022
  
  Working from home – will we finally see some rules?; Council agrees on emergency measures to reduce energy prices; New reporting obligation for digital platform operators (DAC7) is around the corner; Right to deduct VAT on marketing services – recent case law of Czech and European courts; What will be happening with data boxes in 2023?; SAC confirmed the VAT payer obligation to register its actual office

• Tax and Legal News - September 2022
  
  The coming Windfall; Draft implementing regulation to the Investment Incentives Act; Information on Czech Tax Administration activities in 2021 – what caught our attention; Cross-border transfer of a registered office to the Czech Republic even from non-EU countries; SAC observations on the conducting of tax proceedings; Court of Justice on the application of VAT to a chain transaction not involving fraud; Acquisition loan and abuse of law

• Tax and Legal News - July-August 2022
  
  Holidays in turbulent tax times; EU again fails to find consensus on Pillar 2 of BEPS 2.0; Tax priorities of the Czech Presidency of the Council of the European Union; Supplement to DAC6 questions and answers; The Supreme Court clarifies how to calculate amounts exempt from garnishment in payroll deductions; Entitlement to deduct VAT on supplies paid from a subsidy; The Supreme Administrative Court on taxation when the origin of funds is unproven; Crown bonds and abuse of law

• Tax and Legal News - June 2022
  
  Surprising transfer prices; Pillar 2 of BEPS 2.0 – the end of tax incentives as we know them?; The DEBRA proposal was published; Co-funding in the form of grants; Digital wallets and VAT; Investment incentives: additional application of a higher tax credit; CJEU on the competition law – abuse of dominant position

• Tax and Legal News - May 2022
  
  The actual beneficial owner?; Several tax amendments approved by MPs; Legal presumptions and fictions in contracts; SAC judgment confirms that a company with a limited functional profile should not realise losses; Regional Court in Brno on the nature of income from the sale of bitcoin; Extended Chamber of the Supreme Administrative Court to consider essential costs; Supreme Administrative Court on the tax treatment of exchange rate differences; Supreme Administrative Court on abuse of law in contractual penalties

• Tax and Legal News - April 2022
  
  Czech aid to Ukraine; VAT impacts of the war in Ukraine; Financial administration information on cryptocurrency; Danish tax ruling on permanent establishment – sales activities constitute a permanent establishment in Denmark; EU tax plans for 2022; Bill on a Pan-European Personal Pension Product approved by the Chamber of Deputies; Using evidence from a VAT audit of a business partner; The Supreme Court commented on the payment of advances on a profit share; Tax audit under the guise of a local investigation

• Tax and Legal News - March 2022
  
  At the crossroads of taxation; OECD releases Pillar One public consultation documents; Spanish tax authorities' view on the establishment of a permanent establishment when working from home; Comprehensive revision of Significant Market Power legislation on the horizon; An interesting case of criminal tax evasion; The Supreme Administrative Court on the strength of evidence obtained from tax authorities of other EU Member States in the framework of international cooperation; The Supreme Administrative Court on the revaluation of advances made in foreign currency

• Tax and Legal News - February 2022
  
  Real taxation of the virtual world; Observations on the new Accounting Act; Back-to-back loan structure – a Spanish perspective; Court of Justice of the European Union – Liability for infringement of competition law within a group; Use of a vehicle for economic activity and the logbook; The European Commission has presented amendments to the AIFMD and UCITS Directives. Is the fund industry facing an evolution or a revolution?; Supreme Administrative Court on (non)proof of receipt of advertising services

• Tax and Legal News - January 2022
  
  Where are your employees?; EU attack on “empty” companies; Implementation of GloBE Pillar 2 rules from the EU pen; Public CbC reporting officially published in the Official Journal of the EU; What else the VAT waiver on electricity and gas revealed; Continuation of Danish cases on beneficial ownership

• Tax and Legal News - December 2021
  
  A war on multiple fronts; Investment incentives 2022–2027; Positive VAT news from the Coordination Committee; Looking beyond 2021 in the area of merger clearance– beware of gun jumping!; The Supreme Administrative Court issued a new decision on “overpriced services”; What tax plans can be found in the coalition agreement?

• Tax and Legal News - November 2021
  
  International tax reform – the current situation; The issue of “working from home” in Slovakia; Changes in the operation of the data mailbox system in communications between private entities; Sale of real estate by a natural person – when does VAT apply?; Development of case law on a claim for “interest on interest” in tax proceedings

• Tax and Legal News - October 2021
  
  Block Exemption Regulation – European rules for distribution contracts and their amendment; New regulation – public aid from 1 January 2022; VAT and triangular transactions; The Supreme Administrative Court on the employer’s responsibility for the correct payment of income tax from employment income and the possibility of transferring this responsibility to the employee; Investment incentives – entitlement to interest on unlawful tax administrator conduct

• Tax and Legal News - September 2021
  
  Chip and raw material shortages – will kurzarbeit help employers?; New public aid amounts from 1 January 2022; Information on Czech Financial Administration activities in 2020 – what caught our attention; SAC has again ruled that the performance of the function of a statutory body is an independent economic activity for VAT purposes; Dutch court on the non-recognition of acquisition interest and abuse of law; SAC and regional courts have repeatedly confirmed the importance of evidence in tax proceedings; Special election supplement – Tax excerpts from the political programs

• Tax and Legal News July-August 2021
  
  Possible areas of future personal income tax audits by the tax administration; Cross-border online webinars and their VAT treatment; Interesting judgments on dividend payments and beneficial ownership; The Supreme Administrative Court on excessive tax administrator requirements in proving the condition of property prior to construction work

• Tax and Legal News June 2021
  
  10 for 10: Repair vs. technical improvement; Results of an international EY survey – how do employees perceive the work changes caused by the COVID-19 pandemic?; The Supreme Court fundamentally changes the requirements for specifying the object of business; Judgment of the Regional Court on the question of interrupting the time exemption test for shares when new shares are issued due to an internally funded capital increase; The Supreme Administrative Court on the exemption of land from real estate tax 

• Tax and Legal News May 2021
  
  10 for 10: Case law on the tax deductibility of costs related to the payment of dividends; Changes to Intrastat rules from 1 January 2022; New Foreign Investment Screening Act; Interesting judgment on dividend payments and abuse

• Tax and Legal News April 2021
  
  10 for 10: Case law on the imposition of penalties for breaches of the market price rule when drawing investment incentives; New Act on the Registration of Beneficial Owners; OECD report on tax and financial fraud; Interesting judgment on the issue of the tax deductibility of interest on an acquisition loan; Supreme Administrative Court on the taxation of income in the event of assignment of a receivable arising from contractual penalties; Supreme Administrative Court judgment on remedies pursuant to § 42 and § 43 of the VAT Act

• Tax and Legal News March 2021
  
  Real estate – Retroactive discounts from a Tax Administration perspective; Government approves a Bill on a Pan-European Personal Pension Product; 10 for 10: Assessment of the (in)dependence of the performance of activity for an employer/customer;  Extended Chamber of the SAC on the conditions for tax penalty remediation; SAC on proof of status before and after repair; SAC judgment on guarantees for VAT not paid by an unreliable payer; SAC on the possibility of “interrupting” extraordinary depreciation

• Tax and Legal News February 2021
  
  OECD statistics on the first wave of the automatic exchange of country by country reporting (CbCR); 10 for 10: Case law on accruals for employee bonuses; Digital Services Package – proposal for new rules to ensure a fair digital market; The Court of Justice of the EU has confirmed that an association of residential property owners is a taxable person; The Supreme Administrative Court ruled on a determination of the costs of holding subsidiaries; The Regional Court on the issue of defence against implicit tax assessment

• Tax and Legal News January 2021
  
  Brexit – selected impacts; What interested you about the new amendment and the tax depreciation of assets; 10 for 10: Case law on the institute of beneficial ownership and withholding tax; Package of digital services acts — a proposal for new rules for digital services in the internal market; Court of Justice judgment on transfer pricing rules for a permanent establishment

• Tax and Legal News December 2020
  
  Current status of the 2021 tax package; 10 for 10: Case law on unrealized foreign exchange differences; SAC judgment on the distinction between a contract employee and a foreign employee within the meaning of the Sickness Insurance Act; Fines for accounting deficiencies

• Tax and Legal News November 2020
  
  European Commission’s explanatory notes on the new “e-commerce” rules; Investment incentives – some good news; 10 for 10: case law on the deductibility of service costs; Confidentiality limits on tax advisors also acting as accountants; Supreme Court on a partner’s right to information

• Tax and Legal News October 2020
  
  Abolition of the real estate acquisition tax; Proposed digital tax in the Czech Republic – in brief; 10 for 10: Case law on the tax assessment statute of limitation in the case of tax losses; Application of VAT on the construction and improvement of property owned by another (“induced investment”); When can an employee be replaced by a contract worker?

• Tax and Legal News September 2020
  
  Transposition of DAC 6; Selected observations from the methodologies of the Netherlands, France, Belgium and the United Kingdom regarding practical aspects of DAC 6; 10 for 10: Case law on the research and development support deduction; Czech Tax Administration activities in 2019 – what caught our attention; Tax audit disguised as a local investigation; Confirmed by the Supreme Court – an employee in Prague may not have a higher salary than an employee doing the same job in another location

• Tax and Legal News July and August 2020
  
  International cooperation in resolving tax disputes in the European Union; Tax Code amendment adopted on a second attempt; Major Labour Code amendment approved (surprisingly quickly) – what next?; Supreme Administrative Court on the tax assessment limitation period; Supreme Court on an employment contract for “administrative activities” and concurrence with the function of Board of Directors member in a cooperative; Supreme Administrative Court on the international hiring-out of labour; Court of Justice of the EU judgment in case C-276/18 KrakVet Marek Batko

• Tax News June 2020
  
  The institute of the tax loss carryback approaches; Transposition of DAC 6 – current status; Instrument of ratification for multilateral instrument deposited; EU’s plan to support Europe recovery from the coronavirus crisis should be financed by new income tax; Social security legislation in relation to the pandemic; Deadlines; The Supreme Administrative Court reaffirmed that technical improvement to leased property cannot be sold; Court of Justice of the EU decision in case C-401/18 Herst s.r.o.; The Supreme Administrative Court on the time of preparation of a research and development project and the necessary degree of its coherence

• Tax News May 2020
  
  The Government approved a proposal to abolish the real estate acquisition tax; Expected Tax Code amendment not approved; Government resubmitted a modified version; Bill amending certain laws pertaining to the capital market; OECD view on the impact of current emergencies on the application of double tax treaties; Coronavirus in transfer pricing; Impact of the current situation on financing within a group; Planned institute of tax loss carry back; Will the new rules on loss carry-forward already affect tax reporting for Q1 2020?; Moratorium on credits, loans and financial lease; The General Financial Directorate issued a methodological guideline on deferring the payment of advances and withholding tax; Penalties for late payment of health insurance contributions temporarily suspended; Further remission of VAT on gratuitous performance; Deduction to support research and development

• Tax News April 2020
  
  Tax measures in response to COVID-19 and other potential instruments; Employee-related measures in response to COVID-19

• Tax News March 2020
  
  One step closer to an amended Tax Code; Other tax base deductions; In brief – the new OECD Transfer Pricing Report on financial transactions; For here or to go?; Income from the sale of real estate exempt after 5 or 15 years?; Investment incentives – retaining assets during a transformation

• Tax News February 2020
  
  Employee costs (benefits); Tax impacts of Brexit; New methodological guidance on taxation of permanent establishment income; Accommodation services or rental?

• Tax News January 2020
  
  Liabilities; A fuel card revolution?; Use of a single exchange rate for the conversion of foreign currency for the purposes of the tax return – current SAC case law; Court of Justice of the EU ruling on the application of withholding tax on dividends to a Canadian pension scheme; Supreme Administrative Court on the issue of including vacation pay in research and development deduction