Refusal to deduct VAT in chain-store businesses

19.3.2018 Jiří Dolejš

According to the settled judgments of the Court of Justice of the European Union (CJEU), the tax administrator may deny the taxpayer the right to deduct VAT only in the case when it would prove to the taxpayer that due to circumstances of the case where the taxpayer knew or should have known and could […]


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Adjustment of the VAT deduction in the case of deficits and damages

18.12.2017 Petr Vondraš Petr Vondraš

Damage, loss or misappropriation of assets which is not properly documented is a reason for the return of the originally enforced VAT return for the tax period in which the payer knew, or could have or should have known, about the damage, loss or misappropriation. An instrument of the VAT law about the tax return is […]


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The principle of VAT neutrality in the judgments of the European court

20.6.2017 Igor Pantůček Igor Pantůček

We are still meeting more cases, where the tax administrator does not recognise a used claim on the tax deduction to a company. The only argument is the fact, that its supplier or the supplier of its supplier (we could continue) did not return the tax to the state. Concurrently, the common European VAT system […]


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What changes in VAT from April 2017?

13.3.2017 Petr Vondraš Petr Vondraš

ANNOUNCEMENT: On Tuesday, April 4, 2017 Members of Parliament rejected the Senate amendments and re-approved the government’s “tax package”. The law now goes to the President for signature and will enter into force 15 days after its publication in the Collection of Laws. —   The amendment, which is on the programme of the Senate […]


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