Good governance
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
Donations to Ukraine: Does VAT obligation arise?
The General Financial Directorate has issued summary information on VAT implications of making donations to support Ukraine. While for income tax, Czech laws can be amended to respond flexibly, the situation is rather more complicated for VAT, as the possibilities to deduct VAT are based primarily on harmonised EU legislation.
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Temporary EU framework for state aid in the context of Ukraine
In response to the ongoing military conflict on the territory of Ukraine, the European Commission has prepared a measure to allow state aid aimed at restoring the activity of affected companies and sectors. This measure is the European Commission's Temporary Crisis Framework for state aid to support the economy in the context of Russia's aggression against Ukraine (“Temporary Framework”). Specific measures within the limits set by the Temporary Framework are decided by individual Member States, and the Czech Republic has not yet adopted any such measures.
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Even long-term leases can be cancelled in the Czech Republic
The Supreme Court has taken the view that it is possible to cancel a lease contract in accordance with the procedure set out in Section 2000 of the Civil Code.
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