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
Compensation for unrealised service paid upon early contract termination subject to VAT?
The Court of Justice of the EU (CJEU) held that the amount paid by customers upon early terminations of contracts should be considered part of the price for services and thus subject to VAT. The CJEU based its judgment primarily on the recent Serviços de Comunicações e Multimédia SA (C-295/17 MEO) case.
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Assumption of debt as an inoperative transaction for the purposes of insolvency proceedings
It is common practice in the Czech Republic for buyers to settle a part of the purchase price by assuming the seller’s debt toward third parties. However, these arrangements are not entirely risk-free for the seller.
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