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Deloitte CZ VAT News [April 2022]

The Coordination Committee of the Czech Chamber of Tax Advisors and the General Financial Directorate drew conclusions on distraints and deductions from salaries, leaseback issues and services provided by municipalities to collective waste system operators. The finance minister decided on the VAT waiver for certain transporters. And the April news naturally contains interesting judgements made by the Court of Justice of the European Union (CJEU).

Leasebacks

Municipalities and collective waste system operators

VAT waiver for certain transporters

Judgements of the CJEU

  •  Allocation of employees and an establishment for VAT purposes
  • Entitlement to tax deduction in respect of “investment in services”

 

Source: dreport.cz

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