Mazars Tax View 9/2023

Dear Readers,
After a period of summer vacations, we are bringing you a new issue of our tax newsletter.

In the field of labour law, significant changes are awaiting us in the coming months in connection with an amendment to the Labour Code. In this edition, we present two articles on this topic. The first one relates to changes in the area of agreements for work performed outside the employment relationship, and the second outlines adjustments to working in the home office regime.

Since July 1st, the amendment to the Act on the Residence of Foreigners has come into effect in the Czech Republic. In the following article, we provide you with information about its key points. In the context of the planned introduction of the so-called Carbon Border Adjustment Mechanism, we have summarized the individual phases of the implementing this innovation for you. The first obligations for importers will take effect from 1 October 2023, within the transitional phase.

Our next article will be of particular interest to banks and credit institutions as it discusses their new obligation to keep records of cross-border payments.

Additionally, we present a summary of a new Judgment of the Supreme Administrative Court regarding the application of the
abuse of law doctrine in connection with the deferred maturity of liabilities.

We believe our articles will be inspiring and beneficial for you. We wish you enjoyable reading.

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Mazars Tax View 9/2023

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