Topic
3. 11. 2025 · Significant Matters
HAVEL & PARTNERS Scores Victory at EU Court of Justice in Tax Case Concerning Excise Duty on Ethyl AlcoholHAVEL & PARTNERS won an EU preliminary ruling exempting a Czech producer's ethyl-alcohol-based food flavourings from excise duty, confirming that conditioning the Article 27(1)(e) exemption on demonstrated end-use rather than intended purpose…
10. 8. 2023 · Significant Matters
HAVEL & PARTNERS advised Česká spořitelna on the tax deductibility of a donation to an education foundationHAVEL & PARTNERS' tax and litigation team, led by partners David Krch, Josef Žaloudek and František Korbel, helped Česká spořitelna overturn a tax ruling that denied it a deduction for its donation…
29. 7. 2022 · Publications and newsletters
Do you trade in cryptocurrencies? Then don’t forget proper taxationThe Czech General Financial Directorate is comparing cryptocurrency income reported by taxpayers for 2019-2020 against third-party and foreign tax data, finding discrepancies worth hundreds of millions of crowns and warning of further…
6. 10. 2021 · Publications and newsletters
Dawn raids carried out by the tax administrator at the place of residence of an employee, an executive director or an entrepreneur – work from home, on-site investigation and “legitimate” requirements of the tax administratorCzech tax authorities may conduct unannounced on-site investigations at an employee's, executive's or entrepreneur's home without a search warrant or police presence, so HAVEL & PARTNERS recommends preparing internal guidelines for such…
22. 3. 2021 · Publications and newsletters
This year’s news on the deadlines for filing personal income tax returns and reports by self-employed personsAn amendment to the Czech Tax Procedure Code, effective 1 January 2021, lets taxpayers file 2020 personal income tax returns electronically by 3 May 2021 instead of the usual 1 April deadline,…
