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Automatic vehicle monitoring data versus taxes, or Big Brother knows everything about you

According to the judgment of the Supreme Administrative Court from July 2022, the financial authorities are entitled to request records of vehicle mobility from the Police of the Czech Republic, for the purposes of tax administration. Namely, the Police of the Czech Republic operates a system of automatic vehicle monitoring, which contains data on the movement of vehicles that can be used for tax administration. The data listed, for example, in the log book for a vehicle with a certain state registration number can therefore be verified by comparing it with the data available to the Police of the Czech Republic on the mobility of the vehicle of the same registration number.

In terms of tax obligations, the tax authorities can therefore relatively easily cast doubt upon submitted log books or other statements regarding the vehicle mobility. However, the above also applies the other way round: data from the Police of the Czech Republic can validate the correctness and exhaustiveness of presented log books or other tax-crucial statements.  

Vehicle mobility data can thus have an impact on VAT (e.g. recognition or non-recognition of the claim to input tax abatement), income tax (e.g. recognition of vehicle operating costs and its depreciation) and dependent activity tax, too (e.g. due to the use of a company car for private purposes).

publikováno 01.08.2022
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