Tax Newsletter - Archive
Forvis Mazars Tax View - archive of tax articles
The defensibility of losses for entities with a limited functional profile from the point of view of transfer pricing
Following the new decision of the Supreme Administrative Court, transactions carried out by the tax entity with unrelated entities, provided that these transactions are affected by the group’s decision, are also subject to the arm’s length principle.
Sanctions in the light of recent case law
The historically established practice that sanctions are never subject to VAT is changing. The Court of Justice of the European Union issued another judgement on the issue of sanctions, which this time decided on sanctions collected by a private parking lot operator.
Indirect taxes in brief
Specification of the definition of goods subject to the reverse charge regime
Due to changes in the customs tariff, the Ministry of Finance submitted a proposal to amend Government Decree No. 361/2014 Coll., which specifies the goods and services subject to the domestic reverse charge regime in connection with the provisions of Section 92f of the VAT Act. The changes concern in particular the definition of metals, hafnium scrap, mobile phones and video game consoles to which this regime applies. If you apply the reverse charge regime to the supply of these goods, we recommend that you check whether the goods you supply are actually subject to this regime.
Due to changes in the customs tariff, the Ministry of Finance submitted a proposal to amend Government Decree No. 361/2014 Coll., which specifies the goods and services subject to the domestic reverse charge regime in connection with the provisions of Section 92f of the VAT Act. The changes concern in particular the definition of metals, hafnium scrap, mobile phones and video game consoles to which this regime applies. If you apply the reverse charge regime to the supply of these goods, we recommend that you check whether the goods you supply are actually subject to this regime.
Tax newsletters 2018
Tax newsletters 2019
Tax newsletters 2020
Discover the tax updates from 2020.
- Mazars Tax Alert: Transfer pricing in a pandemic - New OECD Instruction
- Mazars Tax View: November 2020
- Mazars Tax Alert - November 2020
- CEE VAT Alert - 6/2020
- Mazars CEE VAT Alert - 6/2020
- Mazars Tax View - June 2020
- Mazars Tax Alert: Updated information on the measures of the government of the Czech Republic in connections with the Covid-19
- Mazars Tax Alert: Updated information on the measures of the government of the Czech Republic in connection with the coronavirus
- VAT Alert: Problems with the fulfilment of your VAT obligation in the Czech Republic?
- TAX ALERT: COVID-19 GOVERNMENT PACKAGE OF MEASURES IN THE AREA OF TAXATION
- Tax Alert: Brief overview of the government’s approved extraordinary measures
- Mazars Tax View - January 2020