KSB Tax Advisors for Finanční management Magazine: Which Recent Court Rulings Should You Be Aware Of?
The topics addressed in the article include judgments on procedural issues such as the commencement of tax inspections, the burden of proving accepted performance under service agreements, and so-called concealed employment. Two particular matters worth mentioning include the judgement in which the Supreme Administrative Court held that a tax entity cannot be requested to prove a fact that has never occurred and another case-law ruling regarding the definition of expenses that reduce the taxpayer’s tax base.
For the entire article, click here (in Czech only)
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