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03. 04. 2024

Accounting Bill 2025

Dear Readers,As you were informed in our Short News, the text of an accounting bill was published in the VeKLEP database on 16 January 2024 (the “AA”). The new Czech AA is to replace the existing...

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03. 04. 2024

Amendment to the Act on Company Transformations

Dear Readers,Today’s article will inform you about latest developments in the area of company transformations, which will be brought along by a currently discussed amendment to Act No. 125/2008 Coll...

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03. 04. 2024

Amendment to the Income Tax Act: Supporting Old-Age Savings

Dear Readers,This article is to inform you about changes in the Czech Income Tax Act, which came to force as of 1 January 2024 as part of the law in connection with the financial market’s enhancement...

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27. 03. 2024

Czech Supreme Administrative Court on Beneficial Ownership of Licence Fees

The Supreme Administrative Court (the “SAC”) in the Czech Republic dealt with beneficial ownership in the context of licence agreements last month, and arrived at a conclusion in Case No. 4 Afs 63...

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27. 03. 2024

Czech Supreme Administrative Court on Sale of a Building Plot

Dear Readers,This article is to inform you about a judgment of the Supreme Administrative Court (the “SAC”) in case 4 Afs 64/2023 – 44. In this judgment, the SAC considered VAT in a sale of non-...

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