Tax and Legal Update - July 2016 | KPMG | CZ

Tax and Legal Update - July 2016

Tax and Legal Update - July 2016

Tax and Legal Update contains a roundup of all the latest important tax, accounting and legal changes in the financial sector.

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Tax news

  • Delay in delivery of goods abroad and related VAT treatment
  • Leasehold improvements upon mergers
  • Proving the origin of assets to tax administrators as a form of punishment
  • New call under Operational Programme Employment

Legal news

  • Personal data protection – new regulation from 2018
  • Two new bills to protect whistle-blowers

World news

  • Commission to prepare a legislative proposal for generalised reverse charge
  • EU finance ministers agree on ATAD

Case law

  • Courts stand up for taxpayers in transfer-pricing cases
  • Abuse of law by postponing due date of receivables
  • Is the “good faith” concept spilling over into other tax areas?
  • Postponed due dates and liability for VAT

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