VAT news [November 2025]
The Supreme Administrative Court issued an important decision on the taxability of land and the intention to build a building on it under the VAT Act effective in 2016. The Court of Justice of the European Unio…
Possibilities of participation of associations in court proceedings and their limits
In the context of legal proceedings, the role of associations is often the subject of consideration, especially with regard to their participation in relation to the protection of the environment and other publ…
Transfer pricing under the magnifying glass – not only in the Czech Republic, but also in the entire CEE region
Transfer pricing has long been one of the main topics of tax audits in the Czech Republic and the examination of transfer pricing settings is a strategic priority from the point of view of the Czech Financial A…
Legal News [October 2025]: The general meeting has no obligation to distribute profit
In the October case law review, we select four Supreme Court decisions that offer insightful interpretations across various legal areas. The Court addressed whether a lawsuit to prove the fulfillment of a con…
A third of our respondents spend over 80 hours a year on IFRS 16 – dLease saves both time and nerves
Monthly closings, quarterly reports – and dozens of lease contracts that need to be recalculated, updated, and properly reported. Sounds familiar? That’s the everyday reality pushing companies to find ways to s…
Two new interpretations of the National Accounting Standards Board: I-51 and I-52
The following article briefly summarises two new interpretations of the National Accounting Standards Board, I-51 Reporting of Products and Goods Used for Demonstration and I-52 Employee Benefits.
Get a subsidy for employee education
It will soon be possible to support vocational education and development of employees with a subsidy from the Operational Programme Employment Plus. The announcement of a new call for corporate education is pl…
Delays in key R&D challenges – companies gain extra time
The announced autumn calls to support the operating costs of research and development are getting delayed. The receipt of applications for the IV call of the DEEP TECH Application has been postponed to the e…
IFRS EU endorsement process [October 2025]
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 30 September 2…