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Learn moreWhat is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.
Learn moreTaxpayer failed to sufficiently prove the extent and manner of incurring the costs, including the identity of the contractor.
The Supreme Administrative Court upheld (2 Afs 70/2024) the tax authority’s disallowance of deductions claimed by the taxpayer for costs of restoring an evaporator because the taxpayer failed to sufficiently prove the extent and manner of incurring the costs, including the identity of the contractor.
The court found that the constructions logs and witness statements provided by the taxpayer did not contain sufficient records of the repairs, their extent, and who had carried them out.
Read a March 2025 report prepared by the KPMG member firm in the Czech Republic
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