Since the Czech Republic joined the EU, many areas in the tax system have been impacted by both EU legislation (regulations, directives) and decisions of the European Court of Justice. Our advice on Czech tax issues takes account of the EU dimension and draws on the experience of our European Tax network.

In particular, we provide services in these areas:

Compliance of local legislation with the EC Treaty and EC directives (especially the Merger Directive, Parent Subsidiary Directive, Interest & Royalties Directive, Savings Directive, Mutual Assistance Directive/Tax Recovery Directive, Transfer Pricing/Arbitration Convention)

Use and application of European Court of Justice judgments to local tax issues

Restructuring, including cross border mergers and Societas Europae issues

CCCTB (Common Consolidated Corporate Tax Base)

State aid and investment incentives

Indirect taxes include:

Customs duty, excise tax and VAT

Cross border working and social security