Recently, we have seen an increasing interest of the tax authorities in the abuse of law. The Municipal Court in Prague (Ref. No. 3 Af 20/2021-43) recently examined one such case of abuse of law in connection with the application of the right to deduct value-added tax. The judgment concerns the distinction between accommodation services and rental of immovable property with implications for the application of VAT deduction. What position did the court take on the issue?
Source: dreport.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
