In mid-March the Court of Justice of the EU confirmed that the temporary assignment of employees to work for reimbursement is subject to value-added tax.
The approach currently present in the Czech Republic, where some taxpayers perceive the transaction as free of VAT if the employee is assigned to work for another employer under the provisions stated in the Labour Code, can thus hardly be retained.
Source: Deloitte CZ
Latest Posts in "Czech Republic"
- EGC VAT T-53/26 (Central Europe Mark) – Questions – Examination of Tax Neutrality and Proportionality in Securing VAT Payments Without Interest Compensation
- VAT Deduction Cannot Be Claimed Retroactively via Additional Tax Return Without Tax Document
- Czech Republic Plans EET 2.0, VAT Cuts, and Tax Exemptions for Hospitality Sector from 2027
- Czech Finance Minister Defends EET 2.0 Revival to Level Market, Curb Tax Evasion by 2027
- EET 2.0: Czech Republic’s New Digital Sales Reporting System Set for 2027 Relaunch
