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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

Czech Republic: COVID-19 - introduction of Antivirus C program

Czech Republic - July 3 2020 The Antivirus Employment Support Program has been extended to include a third part, so-called Antivirus C, involving a waiver of social…

Zuzana Ferianc

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

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