The Czech Technology Agency plans to announce the fifth public tender in the TREND programme, namely within sub-programme 1, Technological Leaders. The TREND programme aims to support projects focused on puttin…
We bring you an overview of new amendments to IFRSs recently endorsed by the European Commission. These are Amendments to IFRS 3, IFRS 16, IAS 16, IAS 37 and Annual Improvements 2018-2020. What are the amendme…
Effective from 1 January 2022, the Slovak legislation governing the rules for controlled foreign companies (CFC) was extended for individuals as well. This extension should lead to the taxation of CFC profit sh…
In July 2021, the European Securities and Markets Authority (ESMA) published further extracts from its confidential database of enforcement decisions taken by European national enforcers.
In several current judgments, the Supreme Administrative Court has dealt with calculating the statutory deadlines for determining tax in connection with a tax audit. According to the relevant provisions of the …
On 19 July 2021, the FASB issued ASU 2021-05, Lessors — Certain Leases with Variable Lease Payments, which requires a lessor to classify a lease with variable lease payments that do not depend on an index or ra…
With the growing interest in corporate social responsibility voiced not only by our clients, we are faced more and more with questions relating to various aspects of NGOs. Some would like to know which legal fo…
In early September, the Czech Ministry of Regional Development and the Office for the Protection of Competition issued an opinion on the price increase of construction material. This way, the authorities respon…
In line with the Government regulation on the implementation of certain provisions of the Customs Act in the area of statistics of 23 August 2021, the Intrastat reporting will change with effect from 1 January …