Tax Adviser | Partner, Company Authorized Agent
Tomáš Plešingr graduated from the School of Business Administration of the Silesian University in Opava. He has been working for the company since 2000.
Tomáš is a member of the VAT section of the Chamber of Tax Advisers; he is a certified specialist for the area of research and development.
He specializes in VAT and corporate income tax issues.
Tomáš speaks English.
- 11. September 2018
Close person according to the new ruling of the Constitutional Court and possible tax impacts
On July 9, 2018, the Constitutional Court of the Czech Republic issued ruling no. II. ÚS 955/18 concerning the “definition” of the close person. The dispute debated by the Constitutional court arose when the complaining party P.Z. refused to testify to the police of the Czech Republic because her testimony could put a close person in danger of being prosecuted where the close person concerned…
- 23. March 2018
Taxation of Virtual Currencies
Virtual currencies are a digital expression of value, they do not occupy the status of a legal tender, and their value is based on the faith of the investors. Neither exchange offices, nor transactions with virtual currencies are regulated and monitored and therefore it is impossible to claim any of those transactions. Virtual currency can also be accompanied by problems connected to technical…
- 26. January 2017
VAT rules on vouchers
After four years of talks, Directive 2016/1065 was adopted by the Council of the European Union in June 2016. The Directive provides for VAT rules on vouchers and aims to unify and harmonise the rules so that double taxation or non-taxation of transactions realized with vouchers within different EU member states is avoided. This Directive in fact amends Directive 2006/112/EC, as concerns the use…
- 26. January 2017
Requirements for members of supervisory board – foreigners
In the Czech Republic, members of statutory bodies in multinational corporations are very often foreigners who are Czech non-resident taxpayers. These persons usually assume their position from abroad or they travel to the Czech Republic a few times a year. So what are the requirements for such members of a supervisory board? General requirements The requirements for members of supervisory boards…
- 21. October 2016
AN AMENDMENT OF THE INCOME TAX ACT – Part 4
In August, the government presented a draft bill to the Chamber of Deputies, which fundamentally changes some tax laws (sent out as Parliamentary print no. 873/0). It is planned to be discussed on October 18. It is planned to take effect as of January 1, 2017, and selected stipulations would be applied for the taxable period of the year 2016 already. We have summarised some of the most…