IASB issued amendments to IAS 28
On 26 June 2026, the International Accounting Standards Board (IASB) published ‘Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Amendments to IAS 28)’.
Autumn 2026 will bring new subsidy opportunities for research, development and decarbonization of industry
Companies that are preparing research and development projects or larger investments in energy savings and emission reductions can take advantage of two expected subsidy opportunities in autumn 2026. The TREND …
Legal News [August 2026]: Five important Supreme Court decisions you shouldn’t miss
The August selection of Supreme Court case law brings important conclusions in the areas of civil procedure, corporate law and employment law. The Supreme Court clarified the approach courts should take when fa…
The AI Act’s transparency rules apply as of 2 August 2026
The first effective obligations under the AI Act include the transparency requirements under Article 50 of the AI Act. Their scope varies depending on whether the company acts as a provider or as a deployer of …
The SAC decided on the issue of proving the right to deduct VAT
The decision of the Supreme Administrative Court 7 Afs 143/2025 confirms a strict trend that has been evident in the jurisprudence of administrative courts for a long time, especially for services that are diff…
Customs news: sanctions package, iron and steel imports, tariff suspensions and quotas
What measures does the latest EU sanctions package against Russia and Belarus bring? How have the rules on the protection of the steel market changed in the European Union since 1 July? And what important innov…
The SAC concluded the dispute over the retroactive exemption of royalties from withholding tax
The Supreme Administrative Court has closed a closely watched dispute concerning the possibility of retroactively granting an exemption for royalties from withholding tax. In its current decision, the court con…
EU introduces customs preferences for selected goods originating in the United States
New EU legislation enables importers of selected goods originating in the United States to benefit from reduced or zero import duty rates, as well as tariff quotas for imports into the European Union.
Legal News [July 2026]: The Supreme Court clarifies rules on set-off, termination of employment relationships and shareholdersR…
The July selection of Supreme Court case law brings important conclusions in the areas of employment law, corporate law and civil procedure. The Supreme Court clarified the rules governing the interpretation of…