Aktuális jogi híreink
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hírek
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
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hírek
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. As of 1 July 2021, certain provisions of Directive 2006/112/EC on the common system of value
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hírek
Planned changes to VAT on e-commerce in 2021
In the amendment to the VAT Act scheduled to take effect from 1 July 2021, changes should be made to the application of value added tax (VAT) to electronic commerce (i.e. e-commerce). These changes concern the rules for determining the Member State of taxation and will affect in particular sellers
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hírek
Billing foreign business trips for which allowances were paid: watch out for the pitfalls
Advances paid to employees who are being sent on foreign business trips must always conform to the Labor Code. At the same time, though, the company must account for travel allowances in accordance with the applicable accounting rules and internal policies. Pursuant to Sec. 183 (1) of the Labor
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hírek
„Work–life balance” EU directives will extend paternity leave and increase parental allowance
EU Member States have an obligation to implement the Work-Life Balance Directive for parents and carers by 2 August 2022. What is the situation like here in the Czech Republic? On 12 June 2019, the Council of the European Union approved a directive on work-life balance for parents and carers