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
SAC stands up for taxpayer over deducting costs of destroyed goods
The Supreme Administrative Court (SAC) upheld a taxpayer's cassation complaint in a dispute over the legitimacy of claiming costs/expenses for destroyed goods. According to the SAC, without informing the appellant the appellate body assessed the issue differently from the tax administrator, concluding, without this being supported by the relevant file, that the taxpayer failed to prove the deductibility of the expenses. The principle of two-instance administrative proceedings was thus breached.
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Tax allowances for children will increase. The maximum limit for the payment of a monthly bonus will be abolished
On 27 July 2021, Act No. 285/2021 Coll. was published in the Collection of Laws, amending Act No. 586/1992 Coll., on Income Taxes, as amended, specifically the area of tax allowances for children as defined in Sections 35c and 35d. Both amendments will decrease the tax burden of taxpayers.
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Legal Update - September 2021
Disguised employment mediation
The fines now also apply to client of work
Extension of paternity leave
Implementation of work-life balance into Czech law
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