In its decision 4 Afs 130/2021-59 in the case of Český rozhlas, the Supreme Administrative Court (SAC) found it possible for the tax administrator to proceed from a publicly available report on the economic results of the taxable entity for the period in question in a situation where the taxable entity fails to provide the necessary data for determining the ratio between economic and non-economic activities.
Source: Deloitte CZ
Latest Posts in "Czech Republic"
- Czech Republic Announces Excise Duty Remission on Mineral Oils
- New SDEU Ruling May Allow Earlier VAT Deduction Without Waiting for Invoice Receipt
- Draft Amendment to VAT Act Targets Bad Debts, Unpaid Liabilities, and Non-Alcoholic Beverage Tax Rates
- How to Register and Record Sales Using EET 2.0: Steps for Retailers and Entrepreneurs
- Ministry of Finance Submits Draft VAT Act Amendment to Transpose ViDA Rules
