VAT news [May 2025]
An amendment to the VAT Act, which introduces changes in determining the date of the taxable supply for PPP projects, has been published in the Collection of Laws. The coordination committee between the Gener…
Notice of intent to defer taxation of ESOP income: Optional form and first filing due by May 20
The Tax Administration has prepared an optional form that can be used to submit a notice of intent to defer taxation of income from employee stock ownership plans (ESOPs).
Key reform of the European Union’s industrial design protection: What will change?
The European Union aims to address the challenges of the digital world. A significant step forward in this area is the adoption of a new legislative package concerning industrial designs, consisting of Regula…
Legal news [April 2025]: Compensation for unreasonable length of proceedings will not increase
This time, April's Legal News presents four important court decisions. The Supreme Court has opined on the adequacy of the reasoning for not distributing profit; rejected the increase in compensation for dela…
New limits for small-scale public contracts: What does the amendment to to the Public Procurement Act bring?
On March 19, 2025, Act No. 69/2025 Coll. was published in the Collection of Laws, which, among other things, brings significant changes to Act No. 134/2016 Coll., on Public Procurement. The amendment, which c…
ESMA publishes report on the activities of corporate reporting enforcers and their findings in 2024
On 4 April 2025, the European Securities and Markets Authority (ESMA) published a report on the enforcement and regulatory activities of financial reporting enforcers within the European Union in 2024.
Proposed change to the statutory audit requirement and other changes to the Accounting Act amendment
In late September 2024, we informed you about the Government’s proposal to amend Act No. 563/1991 Coll., on Accounting (the “Accounting Act”). Since then, several developments have occurred. In this article, we…
News on the financial transaction tax in Slovakia
The new financial transaction tax in Slovakia will impact selected financial transactions from April 2025. Which activities will be affected? What should companies watch out for? And what recommendations and de…
Old-new rules for depreciation of solar power plants
The adopted amendment to the Energy Act (Act No. 87/2025 Coll.) also abolishes, among others, the provisions of § 30b of the Income Taxes Act, which stipulated a special method of depreciating solarsolar powe…