Services provided by municipalities to collective waste system operators subject to VAT

In the opinion of the Coordination Committee of the Czech Chamber of Tax Advisors and the General Financial Directorate, services provided by municipalities to collective waste system operators in relation to sub-supplies of waste collection should be subject to VAT. According to the final version of the paper, the tax administration even insists on such tax treatment being applied immediately rather than after the originally proposed transition period.

Source Deloitte

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