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
Chamber of deputies approves reduction in support for solar power and expansion of the solar levy
During yesterday’s session the Chamber of Deputies passed an amendment to the Act on Supported Energy Sources introducing a review of ROI on investments in supported energy sources that could in the future lead to restricted support for existing photovoltaic power plants.
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Mere rental of real property not a VAT fixed establishment
In case C-931/19 Titanium, the Court of Justice of the European Union (CJEU) ruled against the existence of a fixed establishment for VAT purposes solely on the grounds of renting real property without the presence of staff in the country where the rented property is located.
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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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