• Service: Legal Services, Tax Services
  • Type: KPMG information, Publication series
  • Date: 12/12/2013

Financial Update - December 2013 

The new Chamber of Deputies approved the statutory measures of the Senate amending the tax legislation effective from 1 January 2014. We inform you about a summary of the major changes.
Financial Update - December 2013
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  • Additional approval of the statutory measures amending tax legislation from 2014
  • Information of the General Financial Directorate on the application of VAT on real estate from 2014
  • VAT returns to be filed only electronically from January 2014
  • Information by the General Financial Directorate on unrealised foreign exchange differences with respect to the case law of the Supreme Administrative Court
  • Changes in social security regarding employees on secondment in the Czech Republic
  • It is time to conform to the new corporate law
  • Changes in regional aid and investment incentives for large enterprises from 1 July 2014
  • The European Commission proposes an amendment to the directive on the taxation of parent companies and their subsidiaries
  • Case law of the Supreme Administrative Court relating to the solar panel levy
  • Duty to submit filings to financial administration authorities only electronically effective from 1 January 2014