In its resolution of 28 August 2024, the Government approved an amendment to the Accounting Act 563/1993 Coll. (the “Accounting Act”). This amendment is scheduled for discussion during the 112th session of the …
In the Chamber of Deputies of the Czech Republic, the new Parliamentary Document no. 783, amending Act no. 416/2023 Coll., on Top-Up Taxes for Large Multinational Enterprise Groups and Large-Scale Domestic Gro…
ETIAS (European Travel Information and Authorisation System) is a new electronic system that is expected to come into force in the first half of 2025. Its main aim is to increase security within the 30 European…
In the past few days, following a statement of the Minister of Finance, the discussion regarding the windfall tax and its future has been stirred up again. The tax, which mainly affects energy companies and the…
The Supreme Court has ruled that a co-owner cannot waive the pre-emptive right in an ambiguous manner and that such a waiver must be unequivocal and beyond doubt. In another judgment, the Supreme Court has held…
The introductory judicial decision of Legal News deals with the issue of withdrawal from a contract. It concludes that the right to withdraw from a contract for delay on the side of the debtor is to be applied …
In its decision No. 8 Afs 246/2022 of 25 June 2024, the Supreme Administrative Court addressed the issue of abuse of law concerning the application of interest on the so-called acquisition loan. We are pleased …
The amendment to the Employment Act, approved at the beginning of December 2023, introduces several important innovations in the field of employment. This article focuses on the posting of workers and summarise…
The German Ministry of Finance published first draft of proposal for Annual Tax Act 2024. The Swiss Tax Appeals Court ruled that no capital gains tax is due from the sale of shares in an estate company. The Bel…