Good governance / Legal Reform and Transparency
This section details initiatives to make government a competitive advantage. It includes analysis and reports of government initiatives, as well as data on accountability and performance measures.
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Spotlight issue
Czechia: A security assignment of rights resets the time test for whether the sale of real property is tax-exempt
According to the closed session of the Coordination Committee and the Income Tax Act in its wording currently in force, a security assignment of rights has impact on the time period for determining whether revenues from selling real property are tax-exempt within the meaning of Sec. 4 (1) (b) of the Income Tax Act.
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The purchase of goods up to € 22 from all third countries (i.e., not only from China) will be increased by VAT and customs duties
After 1 July 2021, the obligation to pay VAT will apply to each consignment of goods ordered by a natural person from third countries, and the obligation to file a customs declaration will apply.
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