The 乐鱼(Leyu)体育官网 member firm in the Czech Republic prepared reports on recent tax-related Supreme Administrative Court (SAC) decisions (read more at the hyperlinks provided below).
- The SAC held that聽the taxpayer could not deduct costs for repairs of certain tangible assets (i.e., roads, fences, and tennis courts) because the expenses were not specifically allocated to individual assets. Read a聽
- The SAC held that the initiation of a tax inspection, which affects the running of the period of time for assessing tax, begins when the tax authority begins its fact-finding activities, regardless of whether there has been a formal notice of initiation. Read a聽
- The SAC held that the tax authority must pay interest on a refund of customs duties wrongly collected under EU law. Read a聽