Eliška Komínková
Baker McKenzie
Articles
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…
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…
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…
