We bring you an archive of all our monthly BDO Business & Finance News.
In a recent judgment, the Constitutional Court confirmed the necessity to tax both income from employment and activities carried out through a mandate agreement for the chairman of the board of directors of a joint stock company. In the case in question, the previous courts held that the vast...
On Tuesday, 24 May 2022, the Ecofin Council met in Brussels, where one of the topics discussed was the possibility for the Czech Republic to apply an increased threshold for compulsory VAT registration. The Council decision approved the Czech Republic's request last year for the possibility to...
In this article we follow up on our previous report on foreign currency advances during the accounting period. We provide further insight into how accounting and subsequent reporting can help you transition to the new regime for recording advances made or received in foreign currency and how...
We have been following the topic of foreign currency advances for you for a long time. Most recently, in April, we highlighted a recent position of the Supreme Administrative Court that has a major impact. The court ruled that of the two approaches being applied, the one used by a minimum of...
New expert legislation and successive court interpretations and doctrine are also shifting how experts think about their work. Over the long term, the law and judicial interpretations have sought to make the writing of expert reports more objective. We will review two new institutes that will...
In previous articles, we have often discussed the adjustment of costs that a parent company must incur in connection with holding a subsidiary. In a recent judgment of the Supreme Administrative Court, we were interested in a case law that dealt with the opposite.
Three years after the court's ruling in the Mydibel case, the tax administration is no longer accepting the historical interpretation relating to leaseback. The change has tax implications for both lessors and lessees.