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26. 09. 2024

Financial Administration’s Information Regarding Floods

 The Financial Administration issued information about administration of taxes in affected entities, both individuals and legal persons, with regard to the floods that occurred this month in the territory...

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26. 09. 2024

Short News, August 2024

 Dear Readers,Please find below our short news for August 2024: The Government passed a bill amending Act No. 563/1991 Coll., on Accounting, Act No. 93/2009 Coll., on Auditors, and Act No. 426/2023 Coll...

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30. 08. 2024

Judgment of the Supreme Administrative Court: Definition of the Term ‘Residence’ pursuant to Section 4 (1) (a) of the Income Tax Act

Dear Readers,In this article, you will be informed about Judgment of the Supreme Administrative Court (the “SAC”) No. 5 Afs 220/2023 - 36 dated 16 August 2024. In this judgment, the SAC dealt with...

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30. 08. 2024

Judgment of the Supreme Administrative Court: Time Test’s Application to Exemption of Income from a Transfer of Securities for Consideration

Dear Readers,This article is to inform you about Judgment of the Supreme Administrative Court (the “SAC”) No. 3 Afs 177/2022–49 dated 19 July 2024 where the SAC dealt with application of a time...

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08. 08. 2024

Short News: July 2024

Dear Readers,Please find below short news for July 2024: On 1 July 2024, an amendment to Act No. 240/2013 Coll., on Investment Companies and Investments Funds, published in the Collection of Laws under...

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