Representatives of the Faculty of Law, Charles University spoke at the Institute for Austrian and International Tax Law conference (WU Wien) in Rust

The traditional summer conference of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business (WU Wien) was held from July 2–4, 2026, in Rust, Austria. This year's edition was devoted to turnover taxes – VAT/GST as well as digital services taxes – viewed in light of international double taxation treaties. The conference was attended by academics and practitioners from more than thirty countries, who prepared national reports for the event. The proceedings took place across eight thematic panels, and the program was complemented by a doctoral workshop.

The national report for the Czech Republic was jointly prepared by Ondřej Málek, Michal Tuláček, Jiří Kappel, and Tamara Benáková. The report will be published in a collective monograph issued by IBFD. Three of the authors — Ondřej Málek, Michal Tuláček, and Jiří Kappel — gave a presentation at the conference itself, focusing on the institute of mass tax remission under Section 260 of the Tax Code. They presented it as a discretionary tool that allows the government to remit tax or related charges across the board in response to inconsistencies in the application of tax laws or extraordinary events, and demonstrated its potential for addressing unforeseen impacts arising from the application of the law.