What are the rules for technical improvements of intangible assets and their amortisation? What is the definition of intangible fixed assets? What are the technical improvements of intangible assets? The follow…
What is the latest news in international taxation? CJEU rules that the German taxation of real estate funds is not compatible with EU law. Switzerland is holding a referendum on global minimum tax. From next Ja…
Soon, it will be possible to support projects for building corporate R&D facilities within the Potential programme of the Operational Programme Technology and Applications for Competitiveness. The Potential pro…
The Ministry of Industry and Trade has announced the fifth tender in The Country for the Future programme in sub-programme 3 “Innovation into practice”, in which up to CZK 300 million from the National Recovery…
We bring an interesting final agenda decision issued by the IFRS Interpretations Committee in April 2023 which concerns the definition of a lease under IFRS 16 Leases.
Can an employer and employee validly conclude an agreement to extend the notice period at a time when the notice period is already running? The Supreme Court has analysed this question in its judgment No. 21 Cd…
As a result of numerous amendments, the Act on the Residence of Foreign Nationals is marked by considerable complexity and complications. The recodification of the Act planned from 1 July 2025 should remedy thi…
On 6 March 2023, the Czech Office for Personal Data Protection (UOOU) published an updated version of its recommendations on the use of cookies on its website. These updated guidelines provide website operators…
Naturally, no one likes to think about death, but it is an inevitable part of everybody's life. To avoid your loved ones being caught up in the unpleasant and lengthy inheritance proceedings or the financial di…