We bring you an overview of interesting case law in the field of corporate income tax, which has recently been dealt with by the Supreme Administrative Court (hereinafter referred to as the "SAC").
On 13 June 2025, the General Financial Directorate issued methodological information containing recommendations on how to proceed with the depreciation of a photovoltaic power plant. Changes in this area were…
We present you an overview of interesting case laws in the area of corporate income tax recently addressed by the Supreme Administrative Court (SAC) and also one important finding from the Constitutional Cour…
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…
The law amending Lex Ukraine has already come into effect. Included in this law is an amendment to the Income Tax Measures related to the armed conflict in Ukraine, which introduces changes to income tax that w…
We bring you selected judgments recently issued not only by the Supreme Administrative Court (hereinafter “SAC”) but also by regional courts or the municipal court (hereinafter “RC”). For RC judgments that have…
The draft of the amendment to the Act on Investment Companies and Investment Funds (hereinafter the “AICIF”), Parliamentary Press No. 570, a part of which is also an amendment to the Income Taxes Act, was signe…