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| 2013 |
2013 / 2012 |
| June |
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PDF |
| Topics for Consideration in Preparing Corporate Income Tax Returns / Current Situation Regarding Tax Law Changes Related to the Recodification of Private Law / FATCA Developments / Coordination Committee – Guarantee by the Recipient of the Taxable Supply for Unpaid Tax / Correction of VAT in Receivables from Debtors in Insolvency (Receivables that Originated before 1 / Rulings of the Court of Justice of the European Union / Tax Liabilities in June and July 2013 |
| May |
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PDF |
| Changes of Tax Laws in Connection with the Recodification of Private Law / News in Connection with the FATCA Implementation / Information on Invoicing Rules after 1 January 2013 / Information on the Guarantee in the Case of Payment Made on an Unreliable Account / Tax Liabilities in May and June 2013 |
| April |
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PDF |
| 2012 Personal Income Tax Return – last chance before new tax law amendments come in force / FATCA Agreement between USA and Swiss Confederacy / Information of the General Financial Directorate on the VAT Guarantee / Practice of the Court of Justice of the EU (CJEU) / The Financial Transactions Tax and its Impacts on the Czech Banking Sector / The Deadline for the Income Tax Return Filing is Approaching/How to File a Tax Return in the New System of the Czech Financial Administrative Bodies / Tax Liabilities in April and May 2013 |
| March |
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PDF |
| The Supreme Administrative Court Confirmed Its Approach to the Tax Treatment of Unrealised Foreign-Exchange Differences / Solidarity increase of tax / Upcoming Amendment to the VAT Act / Practice of the Court of Justice of the EU (CJEU) / A Single Collection Point Will Be Implemented in Two Stages / Tax amendments 2014 / Tax Liabilities in March and April 2013 |
| February |
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PDF |
| Matters to Be Careful About at the Year-End / Personal income tax credit for pensioners / Changes in the area of guarantees for VAT – the register of unreliable payers and the register of reliable accounts / Rates Applicable to Medical Devices as of 1 January 2013 / Practice of the Court of Justice of the EU (CJEU) / Problems with Filings through Data Boxes at the end of 2012 / Foreign Account Tax Compliance Act / New Tax Forms / Pension savings and Pension Savings Prepayment / Tax Liabilities in February – March 2013 |
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| 2012 |
2013 / 2012 |
| December |
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PDF |
| Tax law amendments as of 1 January 2013 / Changes in the withholding tax / VAT Act amendments / Coordination Committee of the Chamber of Tax Advisors of the Czech Republic and the General Financial Directorate / Decisions of the Court of Justice of the EU (CJEU) / Additional Information on the Reorganisation of the Tax Administration / The Finance Ministry has provided a draft of the Real Estate Acquisition Tax Act for external comments / Foreign Account Tax Compliance Act / CR – grants / Research and Development Tax Relief / Investment Incentives – News for the Applied Research / Tax Liabilities in January – February 2013 |
| November |
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PDF |
| Extraordinary remuneration paid to high earners prior to the end of year 2012 / Practice of the Court of Justice of the EU / Amendments to the VAT Act / Coordination Committee of the Chamber of Tax Advisors of the Czech Republic and the General Financial Directorate / Pension Reform / The Tax Administration is Undergoing a Major Organisational and Competence Reform / Tax law amandments as of 1 January 2013 / Methodological Approach for the Realisation of Public Tenders within the Operational Programme Human Resources and Employment / Grants for Education for Prague-based Companies / Grant for Education for Companies Outside Prague – Educate for Growth! / Investment Incentives / Tax Liabilities in December 2012 |
| October |
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PDF |
| No withholding tax on bonds? / Another Ruling regarding Estimated Payables for Bonuses / The Supreme Administrative Court Discusses "Management Services" Again / Additional Taxation of Shortages / Natural Losses in Retail / New ECJ decisions / Tax law amendments as of 1 January 2013 / Foreign Account Tax Compliance Act / Recent Changes and News in the Employment of Foreigners / Czech Republic / Slovakia / Tax Liabilities in November and December 2012 |
| September |
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PDF |
| Amendment of tax law – budget-deficit-cutting package / Amendment to the VAT Act – Rate Changes / Amendment to the VAT Act – Technical / Rulings of the Court of Justice of the EU (CJEU) / Opinions of Attorney-Generals of the CJEU / Czech Republic / Slovakia / Tax Liabilities in October and November 2012 |
| August |
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PDF |
| The Counter-Deficit Package Rejected by the Senate / Decisions of the Court of Justice of the EU (CJEU) / Czech Republic / Slovakia / Tax Liabilities in September and October 2012 |
| July |
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PDF |
| Ruling of the Constitutional Court in the "Ježek software, s.r.o." Case / Amendments to the VAT Act / Practice of the Supreme Administrative Court / Practice of the Court of Justice of the EU (CJEU) / Opinions of the Attorneys General of the CJEU / Czech Republic / Slovakia / Tax Liabilities in July and August 2012 |
| June |
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PDF |
| The Draft Act on Investment Companies and Investment Funds is Going through the Comments Procedure / formation of the General Financial Directorate / EU legislation / Opinions of the Advocates-General of the Court of Justice of the European Union / Czech Republic / Slovakia / Tax Liabilities in July and August 2012 |
| May |
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PDF |
| The Constitutional Court's Dismissal of Senators' Proposal – Renewable Energy / Amendment to the VAT Act / Coordination Committee – Closed Comments / Coordination Committee – Open Comments / Judicial Practice of the Court of Justice of the European Union / Proposed Changes in the Real Estate Transfer Tax and their Impact on Business Transactions / Czech Republic / Slovakia / Tax Liabilities in June and July 2012 |
| April |
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PDF |
| Support of parents to return to work – nursery schools / Pension savings insurance / News in investment incentives / Czech Republic / Slovakia / Tax Liabilities in May and June 2012 |
| March |
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PDF |
| Rounding of Withholding Tax on Interest Income / Information from the General Financial Directorate ('GFD') – Filing of Tax Returns for Mutual Funds / Judgements of the Court of Justice of the European Union (CJEU) / Financial Bulletin of the Czech Ministry of Finance / Czech Republic / Slovakia / Tax Liabilities in March and April 2012 |
| February |
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PDF |
| Tax-Deductible Expenses on Meals at Training Courses / The General Financial Directorate's Information – Construction Work / Coordination Committees / The Practice of the Court of Justice of the European Union (CJEU) / Changes in Employing Foreigners in the Czech Republic / Czech Republic / Slovakia / Tax Liabilities in March and April 2012 |