We would like to briefly present the contents of the March issue of our Tax Newsletter. From 1 January 2023, the circle of people for which the Ministry of the Interior is establishing data boxes automatically is expanding. In the opening article we have summarised the most important information and the effects of establishing data boxes by law.
In this issue we are bringing you a trio of interesting cases of the Supreme Administrative Court from the area of corporate income tax. In an article from the area of VAT, we will introduce you to a case of the Court of Justice of the European Union that is substantially changing the long-standing practice in triangular trade.
The Czech government has extended the validity of the act that provides taxation support for gifts provided in connection with the military conflict in Ukraine through 2023, as well. We summarised the conditions and possibilities for the deduction of these gifts in another interesting article.
In the final contribution, we point out the changes concerning the waiving of fines for not submitting a control statement and the waiving of tax sanctions.
We trust that our articles will be helpful and thought-provoking and we wish you a pleasant read.