CONTENTS OF THIS ISSUE: Selected sections of the Labour Code – reimbursements Depreciation of receivables 2011 -2012 Amendment of the Act on VAT 2012 – specific regime in the construction industry § 92e Application of VAT in case of certain legal instruments Amendment of the Act on VAT 2013 Burden of proof of the arm´s length price International lease of labour and creation of permanent establishment Specialized Tax Office (STO) Delegation of territorial jurisdiction vs. re- registration Croatia and Turkey acceding the EU- ESVO Conventions New way of reporting data to Intrastat, changes of custom tariff How are Czech banks preparing for BASEL III Tax calendar April/May 2012
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