Czech Republic: Deductibility of asset repair costs; initiation of tax inspection; interest on refunds of customs duties

Reports on recent tax-related Supreme Administrative Court (SAC) decisions

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May 20, 2025

The KPMG member firm in the Czech Republic prepared reports on recent tax-related Supreme Administrative Court (SAC) decisions (read more at the hyperlinks provided below).

  • The SAC held that the taxpayer could not deduct costs for repairs of certain tangible assets (i.e., roads, fences, and tennis courts) because the expenses were not specifically allocated to individual assets. Read a May 2025 report
  • The SAC held that the initiation of a tax inspection, which affects the running of the period of time for assessing tax, begins when the tax authority begins its fact-finding activities, regardless of whether there has been a formal notice of initiation. Read a May 2025 report
  • The SAC held that the tax authority must pay interest on a refund of customs duties wrongly collected under EU law. Read a May 2025 report

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