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

14th July 2021 / Good governance / Legal Reform and Transparency

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.

13th July 2021 / Good governance / Legal Reform and Transparency

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.

1st July 2021 / Good governance / Legal Reform and Transparency

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.