- The tax administration has expanded on its original statement regarding VAT as part of the real estate acquisition tax base
- The Supreme Administrative Court concluded that VAT should not be included in the tax base when paid by the transferor
- The tax administration has now stated that VAT will not be included in the tax base when paid by the transferee as well
- Taxpayers who paid VAT as part of the real estate acquisition tax after 1 January 2014 can file for a refund if the tax procedure has been closed
- If the tax procedure is still ongoing, the tax administrator will assess the tax without including VAT in the tax base
Source: rsm.cz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
