What should you not underestimate in preparing the corporate income tax return?

For a whole series of entities, this year’s deadline for filing a due corporate income tax return is 1 July. The article below summarises the areas where, in our experience, entities frequently make mistakes, highlights the existing judicature and also provides a brief summary of the selected areas that you should not neglect in relation to the most recent amendment to the Income Taxes Act (the “ITA”). 

3. 5. 2019

Marriage? Marriage!

On 26 March 2019, the Chamber of Deputies continued the discussion in the first reading of the draft of the so-called Equal Marriage Act, i.e. an act that changes individual provisions of, among others, the Civil Code (No. 89/2012 Coll.), Pension Insurance Act (No. 155/1995 Coll.), Act on Specific Healthcare Services (No. 373/2011 Coll.), and revokes Act No. 115/2006 Coll., on Registered Partnership. The draft bill remained in the first reading and it looks like it will stay that way for a while. Nevertheless, let us have a look at what led us to this act and what it will bring. Or take away? 

23. 4. 2019