22. 10. 2026
Non-Tax-Deductible Provisions Under Scrutiny by the Supreme Administrative Court: Inadequate Records May Lead to Additional Tax Assessments
The Czech Supreme Administrative Court (SAC), in its judgment Case No. 5 Afs 153/2025, addressed the tax treatment of the reversal of an accounting provision that had originally been recognised as a non-tax-deductible expense. The judgment serves as...






