New options for applying fuel expenditure from 1 October 2025
The Ministry of Finance expands the methods of recording transport costs for small entrepreneurs
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The Ministry of Finance expands the methods of recording transport costs for small entrepreneurs
In February 2025, the Supreme Administrative Court issued a landmark decision on the preclusion of the tax assessment deadline. The Enlarged Chamber unequivocally confirmed that after the expiry of the statutory deadline, the tax can no longer be assessed, even in exceptional cases.
The case law of the Court of Justice of the EU from 2024 begins to significantly influence Czech tax practice from January 2025. Decisions on VAT, holding structures and digital services place greater emphasis on the economic reality of transactions and the actual substance.