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European Union: CJEU criterion on certain disputes arising from supply chain transactions

European Union - November 17 2022 On 7 July 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-696/20 (B. V. Dyrektor Izby Skarbowej w W.)…

María Antonia Azpeitía, Krzysztof Flis, Pamela Floriani, Adam R. Peacock, Ana Royuela, Ariane Schaaf

EU: VAT impact of transfer pricing adjustments

European Union - June 17 2022 The transfer prices charged between related parties are under scrutiny in many jurisdictions worldwide. While companies typically consider transfer…

Adam R. Peacock, Ana Royuela, Mariacristina Scarpa

Czech Republic: Tax assessment of short-term rentals via online platforms was confirmed by the Municipal Court

Czech Republic - September 1 2021 The recent decision of the Municipal Court in Prague relating to short-term rentals has stirred up discussions throughout the professional community…

Václav Stískala

European Union: The EU approach on the concept of intervention of the VAT fixed establishment with specific focus on Italian and Czech approach and latest developments

European Union - February 19 2021 This article outlines the main features of the concept of intervention of the VAT fixed establishment (FE) at EU level with a specific focus…

Francesco Pisciotta, Michele Santocchini, Mariacristina Scarpa, Giulia Trabattoni

Czech Republic: Changes Affecting Employers from 1 January 2021

Czech Republic - January 5 2021 Below is a summary of the most important changes applicable to employment relationships in the Czech Republic as of 1st January 2021…

Zuzana Ferianc, Vlastimil Kreysa