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| October 2011 |
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Amended Conversions from 1 January 2012 / Amendment to the VAT Act / Co-ordination Committee of the Chamber of Tax Advisors and the General Financial Directorate / Judicature of the Court of Justice of the European Union / EU Draft Directive – Coupons and Vouchers / Recent Developments in respect of Double Tax Treaties – Poland, Croatia and Belarus / The Lotteries Act Strengthens the Position of Municipalities / Substantial and Highly-expected
Amendments to the Labour Code in 2012 / Grants and Incentives – Czech Republic / Grants and Incentives – Slovakia / Tax Liabilities in October and November 2011 |
Previous issues
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| 2011 |
2011 / 2010 / 2009 / 2008 / 2007/ 2006 |
| September |
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| Change in the Income Taxes Act Related to the Introduction of a Single Collection Point / Amendment to the VAT Act / Co-ordination Committee of the Chamber of Tax Advisers of the Czech Republic and the General Financial Directorate / Tax Administration Will Undergo a Major Organisational and Competency Reform / Avoiding Fines by Using a Next of Kin as an Excuse Will No Longer Be Possible on Czech Roads / Complaints Are Not Handled Until Customers Are Notified Thereof / Change In the Amount of Court Fees / Health Insurance and Retirement Benefit Plan for Members of Statutory Bodies / Grants and Incentives – Czech Republic / Grants and Incentives – Slovakia / Tax Liabilities in October and November 2011 |
| August |
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| Utilising Tax Relief– Investment Incentives / C-350/10 Nordea Pankki Suomi Oyj / Guidance from the General Financial Directorate / Tax Information Exchange Agreement between the Czech Republic and Bermuda / Draft of the Mediation Act / The Chamber of Deputies is discussing an extensive amendment to the Act on Transformations of Companies and Cooperatives / Supreme Court: Merchants Must Return Payments Made with Stolen Payment Cards / Grants and Incentives – Czech Republic / Grants and Incentives – Slovakia / Tax Liabilities in September and October 2011 |
| July |
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| Payment of Dividends – Withholding Tax / Judicature of the European Court of Justice / NEW EU LEGISLATION / Paved Surfaces Published in the Collection of Laws / Option to Register Electronically / Amendment to the Employment Act / Amendments to Acts relating to Collective Investment / Change in the Arbitration Act / Definition of Real Estate for Registration in the Real Estate Register / Grants and Incentives – Czech Republic / Grants and Incentives – Slovakia / Tax Liabilities in August and September 2011 |
| June |
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| VAT from private consumption is a Tax-Deductible Expense / C-107/10 Enel / Amendment to the Property Tax Act – Most Recent Development / Clarification of Doubts Regarding Penalties according to the Tax Code / Amendment to the Act on Cash Payment Restrictions / Preparations for Linking Criminal Records within the EU Are Underway / Interesting Amendments to Other Acts / Czech Passports / Deloitte was awarded Central European Tax Firm of the Year / Grants and Incentives – Czech Republic / Grants and Incentives – Slovakia / Tax Liabilities in July and August 2011 |
| May |
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| Draft Amendment to the Investment Incentives Act / Possibilities for Recognising Tax-Deductible Provisions Expanded – Interpretation of "Participation in Proceedings" / Technical amendment to the VAT Act / Amendment to the Treatment of Paved Surfaces to be Discussed by the Senates / New Double Taxation Treaties / Government Approves Draft of the New Civil Code / Amendment to the Commercial Code / Amendment to the Experts and Interpreters Act / Grants and Incentives – Czech Republic / Grants and Incentives – Slovakia / Tax Liabilities in June and July 2011 |
| April |
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| Annual Bonuses – Ruling of the Supreme Administrative Court / Constitutional Court Cancels Changes in the Construction Savings Scheme / The Coordination Committee of the Chamber of Tax Advisors of the Czech Republic and the General Financial Directorate / Accounting for VAT Corrections / VAT Base in the Event of Free Deliveries of Internally Produced Goods / Issuance of Tax Documents in Electronic Form / A Draft Amendment to the Company Conversion Act / Job Agency Insurance is Available / The Supreme Court Provided Interpretation of the Term "Acting in Concert" under Section 66b of the Commercial Code / The Chamber of Deputies is Discussing New Rules for Registering Proprietary Rights to Real Estate / Grants and Incentives - Czech Republic / Grants and Incentives - Slovakia / Tax Liabilities in May and June 2011 |
| March |
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| New obligations for job agencies / The European Commission Proposes a Consolidated Tax Base / Coordination Committee of the Chamber of Tax Advisors of the Czech Republic and the Czech Ministry of Finance / Information of the Ministry of Finance of the Czech Republic and the General Financial Directorate (GFD) on the Amendment to the VAT Act / C-116/10 – Feltgen and Bacino Charter Company / C-497/09 Bog / Growing Court Fees / EU-Based Collective Investment Amendment / Introduction of Gift Tax on Emission Allowances / Grants and Incentives - Czech Republic / Grants and Incentives - Slovakia / Tax Liabilities in April and May 2011 |
| February |
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| Remunerating Statutory Executives and Members of the Board of Directors / Upcoming Income Taxes Bill / Failure to Comply with the Statutory Disclosure Duty / Assignments Abroad – New and Stricter Conditions for Employers from 1 January 2011 / Amendment to the VAT Act – Continuing Developments / Upcoming information of the Czech Ministry of Finance on the Amendment to the VAT Act / C-438/09 Dankowski / Transfer pricing issues subject to reviews by tax authorities / Extension of the Deadline for Submitting Tax Declarations and Extension of the Tax Settlement Deadline / Approval of the Technical Amendment to the Tax Code / The Czech National Bank's supervision will now also extend to significant branches of foreign banks / Aligned Approach to Component Depreciation / Czech Republic / Slovakia / Tax Liabilities in February and March and April 2011 |
| January |
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| Guidance Note D – 346 / VAT Amendment – Further Developments / Changes in INTRASTAT Reporting / VAT Reporting in Relation to e-Import / C-84/09 X v. Skatteverket / Cancellation of D-Series Guidance Notes in Connection with the Cancellation of the Act on the Administration of Taxes and Fees / How to Pay Taxes Correctly / The Chamber of Deputies Has Re-Approved the Amendment to the Public Procurement Act / Amendment to Contracts for Temporary Use of Accommodation Establishments / New Consumer Loan Act and its Planned Amendment / Technical Amendment to the Tax Code – Further Developments / Unavailability of the Tax Portal from 28 December 2010 to 3 January 2011 / Czech Republic / Tax Liabilities in January and February 2011 |
| 2010 |
2011 / 2010 / 2009 / 2008 / 2007/ 2006 |
| December |
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| Guidance Note D – 346 / VAT Amendment – Further Developments / Changes in INTRASTAT Reporting / VAT Reporting in Relation to e-Import / C-84/09 X v. Skatteverket / Cancellation of D-Series Guidance Notes in Connection with the Cancellation of the Act on the Administration of Taxes and Fees / How to Pay Taxes Correctly / The Chamber of Deputies Has Re-Approved the Amendment to the Public Procurement Act / Amendment to Contracts for Temporary Use of Accommodation Establishments / New Consumer Loan Act and its Planned Amendment / Technical Amendment to the Tax Code – Further Developments / Unavailability of the Tax Portal from 28 December 2010 to 3 January 2011 / Czech Republic / Tax Liabilities in January and February 2011 |
| November |
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| The Amendment to the Income Taxes Act Has Been Passed / Amendment to the Act on Residence of Foreigners in the Czech Republic / Public Contracts – Update / New Financial Collateral Act / VAT Amendment – Further Developments / Guidance Note D-343 / C-55/09 Baxi Group Limited C-277/09 RBS Deutschland – opinion of the advocate general / C-385/09 Nidera Handelscompagnie BV / C-175/09 Axa UK plc / European Commission requests that the Czech Republic end discriminatory treatment of foreign pensions / Czech Republic / Slovak Republic / Tax Liabilities in December 2010 and January 2011 / Seminar Invitations |
| October |
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| Government Bill to the Income Taxes Act / Prepared Amendments to the VAT Act / C- 188/09 Profaktor Kulesza / "New" Amendment to the Public Procurement Act / Amendment to the Charities Act / Tax Liabilities in October 2010 and November 2010 / Seminar Invitations |
| August |
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| New Version of the Model Tax Convention Adopted by the OECD and the Report on the Attribution of Profits to Permanent Establishments / Review of Transfer Pricing Guidelines / Tax Aspects of the August 2010 Floods / Community Law / Support of Innovations in Industry / Shared Services Centres and the Development of Information Technologies / Information Technologies Investments / Research and Development Investments / Environmental Protection Investments / Specific Education Support / Support of University Education / Research and Development Support / Education Support and Qualification Enhancement / Amendment to the Trade Licensing Act / Ruling of the Supreme Court on the Method of Applying Business Practices / New Double Taxation Treaties / Agreement on Exchanging Information on Tax Matters with the Legal Authorities of the Isle of Man and Guernsey / Invitation to the seminars / Tax Liabilities in September 2010 and October 2010 |
| July |
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| Findings of Reviews Performed by the Tax Authorities – Work in Progress Checked Using IDEA Software / Reorganisation of the Tax Section of the Ministry of Finance / New Information from the Ministry of Finance of the Czech Republic Regarding the Value Added Tax Act / Community Law – New EU Directives / Research and Development Investments / Support of Innovations in Industry /Investments into Production / Shared Services Centres and the Development of Information Technologies / Investments in Information Technologies / Investments in Environmental Protection / Support of Specific Education / Support of University Education / Research and Development Support / Power-Related Measures in Production / New passport policy for Czech Citizen / Limited Procuration / Amendment to the Accounting Act / Social Security Contract between the Czech Republic and Australia / Tax Liabilities in August 2010 and September 2010 |
| June |
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| Intragroup Transfer Pricing Is Subject To Tax Audits More Frequently / New Double Tax Treaty between the Czech Republic and Bosnia and Herzegovina for the Avoidance of Double Taxation / Exemption from Administrative Fees for Electronic Signature Rescinded / Upcoming Amendment to the VAT Act / Definition of Exempt Health Care / Research and Development Investments / Support of Research and Development Operating Costs / Support of Industrial Innovations / Manufacturing Investments / Shared Services Centers and Information Technologies Development / Information Technologies Investments / Environmental Protection Investments / Specific Education Support / Research and Development Support / Energy Measures in Manufacturing / Education Support / Real Estate Tax – Clarifying Information Regarding Photovoltaic Power Plants / Amendments to the Commercial Code with Effect from 1 July 2010 / Amendment to the Act on Banks / Bill on Anti-Corruption Measures / Tax Liabilities in July 2010 and August 2010 |
| May |
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| New Tax Administration Concept / Financial Bulletin of the Ministry of Finance No. 4/2010 / Employee Benefits – Cancellation of Arm's Length Taxation – Information from the Ministry of Finance of the Czech Republic / Prohibition of VAT Deduction Claims in Respect of Goods Acquired within the EC / C-94/09 – Commission vs. France / Research and Development Investments / Support of Research and Development Operating Costs / Support of Energy Saving Measures / Support of Industrial Innovations / Shared Services Centers and Information Technologies Development / Science and Technology Parks and Enterprise Incubators / Information Technologies Investments / Environmental Protection Investments / Specific Education Support /Research and Development Support / Call under the Bratislava Region Operational Program (OPBK) – Measure 2.2 / Call under the Bratislava Region Operational Program (OPBK) – Measure 2.1 / Findings from Tax Office Audits: Real Estate Seizures – Effective Tool for the Tax Offices to Collect Tax Arrears / Amendment to the Financial Arbiter Act / Joint Stock Company Management Board Members Liability / Amendment to the Act on Electronic Communications Approved / Deloitte Czech Republic gains strength by establishing a new legal services firm – Deloitte Legal / Deloitte Advisory Has Been Designated an Expert Institute / Tax Liabilities in June 2010 and July 2010 |
| April |
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| Court Confirms Interest on Loans to Pay Dividends is Tax-Deductible / News from the Chamber of Deputies / Findings from Taxation Authority Inspections: Technical Improvement Costs Cannot Be Depreciated Before the Construction Approval Process is Completed / Employee Benefits – Cancellation of Taxation of the Arm's Length Price / Community Law – Cultural and Entertainment Events and the VAT Rate / Research and Development Investments / Support of Research and Development Operating Costs / Support of Applied Research and Experimental Development / Support of Energy Saving Measures / Support of Industrial Innovations / Science and Technology Parks and Enterprise Incubators / Information Technologies Investments / Environmental Protection Investments / Support of Industrial Innovations / Support of Information and Communication Technology in the Bratislava Region / Support of Innovations and Industrial Property Protection in the Bratislava Region / Property Tax in Connection with Substations and Waste Water Treatment Plants / New Tax Code to Support the Voluntary Fulfilment of Tax Obligations Related to Undeclared Income and Property / Information on visas in relation to new Visa code / Publishing of Resolutions That Are Not Yet in Force / Legal Confirmation of the Acquisition of Real Estate by Foreigners / Cancellation of the Three Day Waiting Period / Tax Liabilities in May 2010 and June 2010 |
| March |
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| Announcement from the Ministry of Finance regarding the application of Section 36 (7) of the Income Tax Act / Protocol to treaty between Czech Republic and Belgium / Return of Social Security Contributions for 2007 / Updated Information on the Change of the Immigration Requirements – Health Insurance / Information on Determining the Arm's Length Price / Coordination Committee of the Ministry of Finance of the Czech Republic and the Chamber of Tax Advisors of the Czech Republic / EU Law: Criteria for Distinguishing between Supplies of Goods and Provision of Services / Research and Development Investments / Support of Research and Development Operating Costs / Support of Energy Saving Measures / Support of Industrial Innovations / Science and Technology Parks and Enterprise Incubators / Information Technologies Investments / Environmental Protection Investments / Employee Training and Education / Support of Industrial Innovations / New Visa Code / Consumer Credit Bill / Act to Decrease Administrative Burden for Entrepreneurs / Invitation to the seminars / Tax Liabilities in March 2010 and April 2010 |
| February |
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| Participation of Japanese Representatives in the Czech Social Security System / Information of the Ministry of Finance of the Czech Republic / Changes in EU Legislation / Decision of the European Court of Justice / Research and Development Investments / Support of Research and Development Operating Costs / Support of Energy Savings Measures / Support of Innovations in Industrial Sectors / Science and Technology Parks and Enterprise Incubators / Investments in Information Technologies / Investments in Environmental Protection / Employee Training and Education / Support of Innovations in Industrial Sectors / How to Pay Taxes Correctly / Bearer Shares in Certificate Form Are Likely To Be Cancelled / Amendment to the Act regulating Entries of Ownership Rights to Real Estate is in Progress / Act Regulating Significant Market Power and the Abuse Thereof / Invitation to seminars / Tax Liabilities in March 2010 and April 2010 |
| January |
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| Employer Insurance for 2007 / Findings from Tax Authority Inspections: Failures When Applying Tax-Deductible Items Arising from Research and Development / Amendment to the VAT Act / Information of the Finance Ministry / Regulation of the European Council / Research and Development Investments / Support of Research and Development Operating Costs / Employee Training Infrastructure / Science and Technology Parks and Enterprise Incubators / Investments in Information Technologies / Support of Energy Efficiency in Enterprises / Employee Training and Education / Brief News / Change in the Commercial Code / Statutory Regulation of APR in Consumer Loans / Cancellation of the Real Estate Tax Exemption / Change in the Czech Immigration Law / Invitation to seminars / Tax Liabilities in February 2010 and March 2010 |
| 2009 |
2011 / 2010 / 2009 / 2008 / 2007/ 2006 |
| December |
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| Calculate Your Tax Obligation / New Treaty on the Prevention of Double Taxation between the Czech Republic and Cyprus / Income Tax Prepayments / Amendment to the Value Added Tax Act – Changes regarding the determination of the place of taxable supply / Default Tax Payments / Supplies not included in the calculation of the coefficient for reducing a tax deduction claim / Employee Training Infrastructure / Science and Technology Parks and Enterprise Incubators / Investments in Information Technologies / Support of Energy Efficiency in Enterprises / Support of Employee Trainings and Employee Adaptability / Support of Research and Development Investments / New Tax Code Will Become Effective in 2011 / The Tax Administrator Must Proceed in Line with European Law / Notification of 2010 Tax Obligations / VAT Legislative Changes / Change in the Determination of the Tax Settlement Day / Deadlines for Submitting the Corrective or Additional Tax Return / Increase of Real Estate Tax Rate / Invitation to seminar / Tax Liabilities in January 2010 and Fabruary 2010 |
| November |
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| Guidelines Issued in the Financial Bulletin / New Guideline D-330 – Expansion of Reasons for Waiving the Payment of Accrued Interest and Fees on Taxes to Ameliorate Harshness / Electronic Communication with a Tax Authority / Amendment to the Value Added Tax Act – Changes regarding the definition of the place of supply / Refusal to expand the validity of the decreased tax rate to include other kinds of supply / Supplies not included in the calculation of the coefficient for reducing a tax deduction / Equity share sale – tax deduction claim regarding related received supplies / Employee Training Infrastructure / Science and Technology Parks and Enterprise Incubators / Investments in Information Technologies / Reduction of Industrial Pollution / Support of Research and Development Investments / Support of Energy Efficiency in Enterprises / Change in the tax payment date / Treaty for the Avoidance of Double Taxation concluded between the Government of the Czech Republic and the Government of the Syrian Arab Republic / Invitation to the seminars / Tax Liabilities in December 2009 and January 2010 |
| October |
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| The Finance Ministry's Austerity Package for Lowering the Budget Deficit Has Been Published in the Collection of Laws / The maximum assessment base for social security and health insurance / Res Judicata Obstruction Principle / Amendment to the Value Added Tax Act – Changes in Determining the Place of Supply / Amendment to European VAT Legislation / Position of the Person Liable for Tax / Support for the Formation of Industrial Zones and Corporate Real Estate Restoration / Employee Training Infrastructure / Science and Technology Parks and Enterprise Incubators / Reduction of Industrial Pollution / Support for Innovations in Businesses / Support for Air Protection Projects / Planned Calls in Slovakia / Double Taxation Treaty between the Czech Republic and Cyprus / Invitation to the seminars / Tax Liabilities in November 2009 and December 2009 |
| September |
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| Planned Changes in Income Taxation / Extraordinary Depreciation Charges and Their Application / Res Judicata Obstruction Principle / Holiday Immovable Property Exchange Programmes / Support for the Formation of Industrial Zones and Real Estate Restoration / Employee Training Infrastructure / Support for Specific Education / Support for Innovations / Support for Education / Act on the System of Payment / Amendments to the Banking Act / Default Interest News / Double Tax Treaty between the Czech Republic and China / Protocol to the Double Tax Avoidance Treaty between the Czech Republic and Serbia and Montenegro / Invitation to the seminars / Tax Liabilities in October 2009 and November 2009 |
| August |
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| President Signs Amendments to Tax Laws / Log Book Cancellation – a Business Gain or a Potential Problem? / Premium Discount / Amendment to the VAT Act Effective from 2010 – Recent Development / Contributions Prepared for the Coordination Committee of the Ministry of Finance of the Czech Republic and the Chamber of Tax Advisers of the Czech Republic / Support for the Formation of Industrial Zones and Real Estate Renovation / Subsidies for the ICT Development and Establishment of Shared Services Centres / Support for Research and Development / EDUCA / Calls for Trainings and Education / Environmental Protection / Farm Modernisation / Support for Innovations / Tax Deductibility of Mortgage Interest / Double Tax Treaty between the Czech Republic and Armenia / We Will Have to Pay Taxes Sooner – Change of the Tax Payment Date / Invitation to the seminars / Tax Liabilities in September 2009 and October 2009 |
| July |
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| Measures taken by the Ministry of Finance in respect of taxpayers affected by floods / How much will the "millionaires' tax" cost? / Summary of the developments in tax legislation / Amendment to the VAT Act Effective from 2010 – Recent Development / EU VAT Legislation / Lease-Related Services / Supplies Excluded from the Calculation of the Coefficient for VAT Deduction Claim Reduction / Technological Platforms / Subsidies for the ICT Development and Establishment of Shared Services Centres / Support for Research and Development / EDUCA / Calls for Trainings and Education / Support for Education and Employment / Support for the Acquisition of Production Technologies / Cumulative amendment of Civil Procedure Code / Tax liabilities for August and September 2009 |
| June |
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| Tax Law Amendments / Amendment to the ITA – Cancellation of the "Log Book" / Amendment to the AATF / Information on Fines Imposed on Tax Administration Employees / Obligation of the Tax Administrator to Justify its Decision / Suspensive Effect of an Appeal in the Case of Additionally Assessed Tax / Deadline for Additional Assessment of Tax / Conclusions Made by the Coordination Committee of the Chamber of Tax Advisers of the Czech Republic and the Czech Ministry of Finance / EU Legislation Regarding VAT / Transfer of the Insurance Contract Portfolio / Technological Platforms / Protection of Industrial Rights / Subsidies for the ICT Development and Establishment of Shared Services Centres / Support for trainings and education in Prague / EDUCA / Calls for trainings and education / Support for ICT and innovations in the Bratislava Region / Support for the development of Tourism in Slovakia / Support of the presentation of Slovak enterprises in Slovakia and abroad |
| May |
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| Tax law amendments / Changes in taxation rates / Changes in the taxation of income from foreign employment / Reduction of the asset depreciation periods / Change in the taxation of non-resident taxpayers from the EU and EEA / Thin capitalisation rules in light of conclusions of the negotiation between the Ministry of Finance and the Chamber of Tax Advisers / Taxation of income from Austria / Amendment to the VAT Act / Recovery claim – M1 type cars / Acceptance of subsidies does not affect VAT recovery / Subsidies for innovation projects / Support of technical equipment modernisation / Subsidies for the development of ICT and establishment of shared service centres / Call for trainings and further education / Call for trainings and further education / Calls in terms of ICT and innovations in the Bratislava region / Calls for the support of development in the Bratislava region |
| April |
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| Totalization Agreement with Japan / OECD Discussion Draft on Business Restructuring / Amendment to the VAT Act / Conclusions of Co-ordination Committees of the Czech Ministry of Finance and the Chamber of Tax Advisors of the Czech Republic / Liability to Pay Tax Misstated in a Tax Document / Sale of Ownership Interest – Entitlement to Tax Deductions for Associated Received Supplies / Subsidies for Innovation Projects / Subsidies for the Support of Technical Equipment Modernisation / Subsidies for Research and Development / Call for Trainings and Further Education / Call in the Field of Research and Development / Break-through Rulings of the Constitutional Court / Seminars invitation / Tax Liabilities in May 2009 and June 2009 |
| March |
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| New tax depreciation treatment for assets / Cancellation of income tax prepayments / Quicker VAT refund via electronic filing / Upcoming amendment to the Value Added Tax Act / Information provided by the Ministry of Finance of the Czech Republic — Communal waste treatment / Reduction in claims for deduction / Taxation of services — Actual consumption principle / Applications for the ICT and Strategic Services Programme / Call for the Innovation Programme / Call for the TIP Programme / New calls for Environmental Protection / Subsidies for the support of Euro-Regional activities / Specification of Totalisation Agreements with USA and Korea / Seminars invitation / Tax liabilities in April 2009 and May 2009 |
| February |
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| Other anticipated amendments to tax regulations / Another version of the thin capitalisation rules for 2008 / Social security of Japanese contractual employees / Waste treatment tax rate / Tax rate with groups of goods / Lump-sum penalisation of additionally assessed tax / Proposal for an amendment to the recast / Monthly summary reports — Goods and services / A call for the Eco-energy programme / A call for the ICT and Strategic services programme / A call for the Development programme / Announcing the TIP programme / Calls schedule for the Bratislava region in 2009 / The Ministry of Economy announces a call in the business sector / Visa Waiver programme / Resolution of the Constitutional court of the Czech Republic on random inspections performed by the tax administrator / Invitation to the seminars / Tax liabilities in March 2009 and April 2009 |
| January |
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| Changes in the taxation of individuals and social security payments / VAT recovery restriction in the case of personal cars / VAT treatment in the case of municipalities / Ban on the expansion of restrictions on the right to deduct taxes / Independent group of persons – Tax exemption according to Article 132-1-f Recast of the Sixth VAT directive / Rounding-up of the coefficient for the reduction of the right to deduct taxes / News regarding environmental projects / News regarding subsidies for projects in the Business and Innovations (Podnikání a inovace) Operational Programme / Call for the Research and Development for Innovation (Výzkum a vývoj pro inovaci) Operational Programme / Call for the Seventh Framework Programme for ICT / Call for the Human Resources and Employment (Lidské zdroje a zaměstnanost) Operational Programme / Announcement of the TIP Programme / Schedule for the Competitiveness and Economic Growth (Konkurencieschopnosť a hospodársky rast) Operational Programme / Changes published in the Financial Bulletin / Calculation of Road Tax for 2008 / The Green Card project / Notification duty of a contractual employer / Shortening the tax assessment period / Amendment to the Criminal Code / Amendment to the Real Estate Register Act / Invitation to the seminars / Tax liabilities for February and March 2009 |
| 2008 |
2011 / 2010 / 2009 / 2008 / 2007/ 2006 |
| December |
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| Amendment to the Income Taxes Act / Re-Invoicing / Services Connected to Rent / "13-1-f Exemption" (Cost-Sharing Service Centres) / Input VAT Recovery / News in the Area of Environmental Projects Support / News in the Area of Project Support through the Business and Innovation Operational Programme / Call under the "Research and Development for Innovation" Operational Programme / Call under the 7th Framework Programme for the ICT Area / Call in the Area of Tourism Support — Competitive Strength and Economic Growth Operational Programme / Announcing a Call for the Environment Operational Programme / The Green Card Project / Visa Waiver Program / Intrastat Reporting in 2009 / Government Bill Amending Foreign Exchange Act No. 219/1995 Coll., As Subsequently Amended — Parliamentary Press No. 655 / A Daily Distributed State-Wide and the Convening of a General Meeting through an Announcement Published Electronically / Seminar Invitations / Tax Liabilities in January 2009 and February 2009 |
| November |
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| Further Development of the 'Euro' Amendment to the Income Taxes Act / Partial Amendment to the Income Taxes Act / Protocol to the Double Tax Treaty with Kazakhstan / New VAT Return Form for 2009 / VAT Grouping / Place of Supply of "9-2-e" Services / Input VAT Recovery / News in the Area of Environmental Projects Support / Developments in Project Support through the Business and Innovation Operational Programme / ICT in Enterprises / Innovation — Innovation Project / Cooperation — Technological Platforms and Clusters / Prosperity / Call in the Area of Tourism Support / Announcing a Call for the Environment Operational Programme / Call for the Support of New Businesses / Amendment to the Civil Procedure Code / Amendment to the Civil Code / Ruling of the Supreme Administrative Court / Seminar Invitations / Tax Liabilities in December 2008 and January 2009 |
| October |
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| Tax Laws in Parliament / Decree no. 319, which defines the most frequent reasons for granting tax relief on the grounds of hardship pursuant to the provisions of Section 55a of Act no. 337/1992 Coll., on the Administration of Taxes and Fees, as subsequently amended (hereinafter the "Act") / Tax reform — new income taxation from 2010 / VAT groups — a complex guidance / VAT in Real Estate / Distortion of competition / Transfer of Reinsurance Contracts / Call for applications for the Eco-Energy programme / Call for applications for the Cooperation — Clusters programme / Call for applications for the Advisory programme / Calls for tourist trade support applications / Calls for applications for the Environmental Operation programme / Call for applications for the support of starting businesses / Amendment to the Employment Act / Maximum assessment base / Invitation to seminars / Tax liabilities in November and December |
| September |
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| Amendment to the Income Taxes Act / Income from Sources Located in the Territory of the Czech Republic / Changes in the Thin Capitalisation Rules / Statement of the Finance Ministry on the Application of Provisions Limiting the Tax Deductibility of Expenses for the Professional Development of Employees / Cancellation of 50 Heller Coins — Further Clarification / VAT groups — Recent Development / Broader Application of Reduced VAT Rates Proposed / Transfer of Reinsurance Contracts / Registration of Projects in the Prosperity Programme / Announcement of the Call for the Eko-energie Programme / Call for Projects in the Environment Operational Project / The Competitiveness and Economic Growth Operational Programme — Call for Applications Relating to the Decrease in the Energy Demand / Common Call for the Competitiveness and Economic Growth Operational Programme and Employment and Social Inclusion Operational Programme / Registration of Projects for Bratislava Business Entities / Ruling of the Constitutional Court Regarding the Overpayment of Taxes in Entities in Bankruptcy Proceedings / New Act on Selected Measures against the Legitimisation of Proceeds of Crime and the Financing of Terrorism / Changes in Sickness Benefits / Health Insurance Contributions from the Remuneration of Temporary Employees Employed under the International Hiring-out of Labour Structure / Seminar Invitations / Tax Liabilities in October and November |
| August |
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| Change in the Model Double Tax Treaty on Income and Capital and Commentary thereon / VAT Act amendment — signed by the President / VAT groups — forms and registration / Cancellation of 50 heller coins — VAT consequences / Public consultations on invoicing legislation / Rounding of VAT — decision of the ECJ / A call for the presentation of grant projects in terms of the Human Resources and Employment Operational Programme (OP LZZ) / The EDUCA Programme will be announced in October this year / A call for modern technology implementation / A preliminary schedule of calls for FM EHP/Norway / Amendment to the Road Tax Act / The right to information is not unlimited / Tax liabilities in September and October |
| July |
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| Income Taxes Act Reform / Electronic versions of forms for 2008 published / VAT Act amendment — passed to Senate / VAT grouping — Conditions for forming VAT groups / VAT rates on construction services — changes in the construction / Completion of the first stage of evaluating projects submitted within the first call of the Prague Adaptability Operational Programme / Acceptance of registration applications for the following programmes: Innovation — Innovation Project; ICT in Enterprises; and Cooperation — Technological Platforms / Acceptance of valid applications for the following programmes: Potential; Training Centres; and ICT and Strategic Services / Business activities in tourism / Amendment to the Road Tax Act / Amendment to the Excise Taxes Act / International Taxation / Payments of health insurance contributions in respect of salaries of the workers hired under an international hiring-out of labour arrangement / Amendment to the Commercial Code, Parliamentary Document No. 498 / Tax Liabilities in August and September |
| June |
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| Decree D–319 / VAT Act amendment — changes in second reading / VAT self-assessment — input deduction possibility / Current calls in the Czech Republic / Current calls in the Slovak Republic / Draft Bill on the Free Movement of Services / News in the price regulation of pharmaceuticals / The Act on Takeover Bids and Changes in Certain Other Acts (Takeover Bid Act) / The Amendment to the Act on Conducting Business on Capital Markets / Tax Advisory Act amendment / Russia: Suspension of the Issue of New Work Permits in Moscow & Moscow Region / Tax Liabilities in July and August |
| May |
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| Income Taxes Act Amendment / VAT on construction — new information of the Ministry / VAT Refunds for 2007 / 2009 technical VAT amendment / Unjust enrichment — application on VAT / Current calls in the Czech Republic / Current calls in the Slovak Republic / New statute on takeover bids and changes in squeeze-out regulations / Tax Obligations for June and July |
| April |
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| 2010 Tax System Reform / Amendment to the Decree D–292 / Double Tax Treaty between the Czech Republic and Bosnia and Herzegovina / Consignments of Negligible Value — Relief from Customs Duty / Ecological Taxes — Clarification of Legislation / Input VAT Recovery — Holding Companies / Insurance Brokers and Agents — VAT Exemption / Input VAT Recovery on Reverse Chargeable Operations / Amendment to the Tax and Fee Administration Act / Repeal of Certain Provisions of the Labour Code by the Constitutional Court / Czech and Japanese Totalisation Treaty / Tax Liabilities in May and June |
| March |
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| Amendment to the Income Taxes Act / Job Creation Support Reduced / Special Scheme for Travel Agents — Infringement Procedure against the Czech Republic / VAT Grouping — Clarification of the Czech VAT Act / Payment of Import Duty: Increasing Frequency of Subsequent Inspections / Distinction of Leasing and Financing Elements / VAT Refunds for non-EU travellers / Acceptance of Grant Applications from Opened Businesses / Social Insurance: Judgment of the Constitutional Court / Amendment to the Trade Licence Act / Amendment to the Criminal Records Act / Tax Obligations for April and May |
| February |
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| Meal vouchers / Slovak branch can no longer use Czech accounting provision / Decree D–318 Determination of Unified Rates / Double Tax Treaty between the Czech Republic and Austria / Double Tax Treaty between the Czech Republic and New Zealand / Binding rulings on VAT rates / Parking lots — VAT treatment / Changes in VAT from 2010 — Directive adopted / Amendment to the Excise Duties Act / Rounding of VAT — Advocate General's opinion / Subsidiaries for Projects from Regional Operational Programmes / Call for Businessmen in the Competition and Innovation Community Programme / Subsidiary Opportunities in ESPON 2013 / A Government Bill on Takeover Bids / Governmental Bill Regarding the Transformation of Companies and Cooperatives / Amendment to the Act on Road Tax / Totalization Agreement between the Czech Republic and South Korea / Tax Obligations for March and April |
| January |
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| Notification on Decree Note D–300 / Decree D–317 on Average Fuel Prices / Travel Expense Reimbursements / Documentation for Transfer Prices in Slovakia / Tax Treaty Between the Czech Republic and Tajikistan / Tax Treaty Between the Czech Republic and Jordan / Decrees Regarding Tax Treaties / VAT Year-end Operations / Ecological taxes — New guidance / Financial services — Calculation of the Pro-rata Coefficient / EU legislation published in the Czech language / Open calls for submitting grant applications in Prague / Opportunities to receive grants for information technology projects / Grants for building training centres / Business infrastructure development grants / Grant opportunities for research and innovation activities in businesses / EFEKT 2008 — Energy savings support and the use of renewable energy sources programme / Opportunity for small and mid-sized businesses regarding research and development / Fulfilment of the Duty to Employ Physically Handicapped Persons Via Payment to the State Budget for 2007 / Reporting Obligation / Tax Liabilities for February and March |
| 2007 |
2011 / 2010 / 2009 / 2008 / 2007/ 2006 |
| December |
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| Amendment to the Income Taxes Act / Double Tax Treaty Between the Czech Republic and Ethiopia / Double Tax Treaty with Bosnia and Herzegovina / Reduced VAT rate on housing / Construction works — Ministry of Finance information / Supplies of water and heat as of 1 January 2008 / VAT amnesty in Hungary / EU VAT Directive changes — place of supply rules and financial services / Call for Applications regarding Human Resources Development Grants / New Challenges for Entrepreneurs / Opportunity for Regional Development Projects / Schengen Area / Bill on Trading Company Transformations / Tax Liabilities for January and February |
| November |
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| Amendment to the Income Taxes Act / Tax Law Changes / A Bill to Change the Income Tax and VAT Rates / Protocol of the Double Tax Treaty between the Czech Republic and the Russian Federation / Double Tax Treaty with Cyprus / Double Tax Treaty with New Zealand / Ecological taxes — Approaching the new legislation / Recharges of water and heating / Infringement proceedings against the Czech Republic — VAT rate on animals / Import of goods by persons other than owners / Proposal for technical amendment to the EU VAT Directive / Hungarian local turnover tax — case decided / Second Calls of the "Environment" Operational Programme / Second Chance to Submit Applications for Grants from the Rural Development Plan / Opportunities for Human Resources Development in Businesses / Totalisation Agreement with the United States / Amendment to the Commercial Code and the Act on Transgressions / Pharmaceutical Act / Technical Amendment to the Labour Code / Tax Liabilities for December |
| October |
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| The Public Finance Stabilisation Act / Guidance Note D–311 Regarding the Double Tax Treaty Between the Czech Republic and Austria / Guidance Note D–312 regarding the Double Tax Treaty between the Czech Republic and Belgium / VAT Act Amendment — Administration changes / VAT grouping in the Czech Republic and Hungary / Additional duties on US imports / Intra-community supplies — proof of VAT exemption / Executors services / First Calls in Education / The Maximum Health Insurance and Social Security Assessment Base for 2008 / Amendment to the Taxes and Fees Administration Act / Change in real propery transfer tax / Amendment to the Real Property Tax / Amendment to the Act on Inheritance, Gift and Real Property Transfer Tax / Replacement of Personal Identity Cards / Tax Liabilities for October and November |
| September |
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| Income taxes act amendment / Madeira — new tax benefits regime / Budget reform — VAT implications / Changes in the VAT rate on housing / Budget reform — Ecological taxes / China export VAT refund rates — new measures / Rounding off of VAT amounts / Opportunities for Human Resources Development in Businesses / First Applications for Grants under the Environmental Operational Programme / Amended Public Health Insurance Act / Technical Amendment to the Labour Code / Changes in the Rates Promulgated by the Czech National Bank / Tax Liabilities for September and October |
| August |
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| Amendment to the Income Taxes Act / Agreement on Cooperation between the Czech Finance Ministry and the Czech Statistical Authority / Case C–182/06 Lakebrink / Report Attached to the Double Tax Treaty between the Czech Republic and Russia / Tax Treaty between the Czech Republic and the Federal Democratic Republic of Ethiopia / Complex VAT Act amendment / Financial services — Proposed Amendment to the Sixth Directive and a related Regulation / Amendment to the VAT Act — firewood / Reservation payments / Licences for 3G mobile networks / Management of closed-ended funds / Approval of the National Strategic Referential Framework / Announcement of the LEADER ČR Program for 2007 / Amendment to the Accounting Act / Electronic Orders to Pay / Establishment of the Schengen Information System of the 2nd Generation / Changes in the Rates Promulgated by the Czech National Bank / Tax Liabilities for August and September |
| July |
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| Amendment to the Income Taxes Act / It is not possible to utilise a loss during a tax review / Guidance Note D–308 on Setting Deadlines in Tax Proceedings / Double Taxation Avoidance Treaty Czech Republic – Georgia / Reduced VAT rate on construction and sale of residential premises / Tax Administration in 2006 — VAT and excise tax / VAT package agreed by EU Council / Modernisation of VAT on financial and insurance services / Financial intermediary services / VAT refunds for non-EU countries / Sole shareholder and employee / Open New Calls for Businessmen / First Calls in Transport and the Environment / Amendment to the Investment Incentives Act / Assessment Base for Social Security / Amendment to the Insolvency Act and Related Regulation / Postponement of the New Injury Insurance System / "Czech Point" Contact Points / Reviews of Cash Entering or Leaving the European Community / Tax Liabilities for July and August |
| June |
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| Amendment to the Income Taxes Act / Decree D–309 on the Waiver of Default Interest / Decree D–307 on the De Minimis Subsidy / Information for Tax Entities that Request a Waiver of a Tax or Tax accessories / New Double Taxation Treaty Czech Republic – Austria / Tax Rates on Royalties under the Double Taxation Treaty with Belgium / VAT Act amendment / Supplemental tariffs on imports from US / Non-monetary payments / Registration for VAT in the Czech Republic / Independent groups of persons / Discounts, bonuses, price reductions and VAT / The Programme of the Development of the Country will be Opened / ICT Programme and Strategic Services / Change in the Banking Act, Act on Savings Banks and Credit Associations, Act on Undertaking on the Capital Market and the Payment System Act / Tax Liabilities for June and July |
| May |
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| Amendment to the Income Taxes Act and the Investment Incentives Act / Electronic filing of Appendices to Tax Returns / The C–524/04 Ruling of the European Court of Justice — Thin Capitalisation / E-export — evidence of leaving the EU territory / Reduced VAT rate on firewood / EC Consultations on financial services / Insurance brokers — exemption from VAT / Assumption of obligations / Drawing EU Funds / Assessment Base for Social Security / Amendment of Act on Administration of taxes and fees / Amendment to the Trade Licensing Act / Rejection of the amendment of the Commercial Code / Tax Liabilities for May and June |
| April |
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| Public Finances Reform / Amendment to the Income Tax Act / Withholding Tax and the Payment of Dividends — the Denkavit Case / Obligatory electronic filing of VAT returns / VAT rate binding rulings / Roadside assistance services / Domestic reverse charge mechanism in the UK / Supply and installation of a cable between two Member States — place and nature of supply / VAT recovery on the basis of the 8th EU Directive / Removal of the Obligation to Disclose Financial Statements in the Business Journal / The Payment System for Pharmaceuticals Paid from Public Health Insurance is deemed Unconstitutional / Tax Liabilities for April and May |
| March |
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| Amendment to the Income Tax Act / List of Corporate Legal Forms and Taxes pursuant to EU Directives / Judgement of the European Court of Justice on the Taxation of Dividends / Real estate funds — VAT issues / Cash accounting schemes / Rules combating carousel fraud in France / Management of closed-ended funds / VAT Deduction — costs incurred prior to becoming a taxable person / Basis of Assessment for Social Security / Facilitation of Registered Share Transferability / Acquisition of Agricultural Land and Forests by Foreign Entities / Tax Obligations for March and April |
| February |
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| Amendment to the Income Taxes Act / Decree D–303 Establishing Unified Exchange Rates for the 2006 Taxable Period / Decree D–306 on Average Fuel Prices / Decrees on Avoidance of Double Taxation / Decision of the European Court of Justice — Deduction of Pension and Life Insurance Contributions / Social housing — reduced VAT rate / VAT treatment of e-tolls / Amendment of Czech VAT Act / Electronically supplied services prolonged to 2008 / Repairs done by exchange / VAT grouping introduced in Spain / Documentation requirements for intra-community supplies of goods / Rounding-off of VAT — reference to the ECJ / Amendment to the Investment Incentives Act / Amendment to the Regulation on Property Valuation / Cancellation of the Obligation to Disclose Financial Statements in the Commercial Journal / Notaries Can Issue Certified Statements from the Register of Companies / Establishing Capital Requirements on Banks / Protection of Consumers / Sharing of Criminal Records / Tax Obligations for February and March |
| January |
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| Decree D–300 (part II — corporate income tax, joint provisions) / Tightening the application of treaties and directives for foreign entities in Germany / Year-end operations in VAT returns / VAT consequences of Ministry Decree D–300 / Reduced VAT rate on social housing / EC Sales Lists after 1 January 2007 / New VAT returns in Sweden / Splitting of leasing agreements / Exempt supplies to other EU Member States / Road assistance services — VAT exemption / Decrease of penalties for late payment of insurance premiums for general health insurance and social security / New conditions for assessing an independent entrepreneurial activity as an additional activity / Filing documents in the Collection of Deeds held by the Commercial Register with effect from 1 January 2007 / Tax obligations for January and February |
| 2006 |
2011 / 2010 / 2009 / 2008 / 2007/ 2006 |
| December |
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| Decree D-300 (part I — personal income tax) / Double taxation is not in conflict with the free movement of capital / Recast of the EU Sixth Directive / Labour intensive services — reduced VAT rate / Duty free allowances — Council's agreement / VAT grouping introduced in Belgium / Ministry of Finance information — sale of used cars / Recovery of Italian VAT — Stradasfalti / Exemption for assistance services / New Labour Code, Part III. — Changes in the Income Taxes Act / Sickness Insurance Act / Tax Obligations for December/January |
| November |
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| Travel Cost Reimbursement of Employment Agency's Personnel / Ruling of the Supreme Administrative Court Regarding the Hiring of Labour / ECJ decision in the Cadbury Schweppes case / EU Accession of Bulgaria and Romania / Changes in VAT rates and prepayments / New Regulations for making VAT payments in Italy / 2007 Combined Nomenclature / Authorized Economic Operator (AEO) and pre-arrival/pre-departure declarations / China export VAT refund rate / Abuse of law — Supreme Administration Court decisions / Italian IRAP tax — final decision / Amendment to the Sickness Insurance Act / New Labour Code — Part II. / Amendment to the Act on Cash Registers / Amendment to the Excise Duty Act / Tax Obligations for November/December |
| October |
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| Czech Republic Ratifies the EU Arbitration Convention / Ruling of the Supreme Administrative Court Regarding the Classification of Income from Dependent Activity / Proposed Changes in German Tax Legislation beginning 2007 / Changes in VAT rate in Germany / VAT on transport of goods — practical consequences / Increase in rates for alcohol taxation / French VAT — reverse charge mechanism as of 1 September 2006 / 3G mobile licences — Opinion available / Transfer of fishing permits / Reservation fees paid by customers — Opinion available / Developments regarding Hungarian local tax HIPA / New Labour Code — Part I. / Tax Obligations for October/November |
