The consolidation package brought along a number of changes in the Income Tax Act that have had an impact on taxation of employee benefits (among other things). Effective since 1 January 2024, so-called...
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31. 07. 2024
Dear Readers,Today’s article will inform you about so-called EU Taxonomy classification system (hereinafter the “EUT”), which is an additional element to enhance efficient redirection of capital...
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30. 07. 2024
Dear Readers,This article is to inform you about Judgment No. 7 Afs 121/2023–44 of the Supreme Administrative Court (the “SAC”) dated 17 May 2024. In that judgment, the SAC dealt with a question...
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16. 07. 2024
Dear Readers,Please find below our short news for June 2024: On 19 June 2024, a law, which amends the Act on Investment Companies, was announced in the Collection of Laws under no. 163/2024 Coll.; this...
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02. 07. 2024
An OECD directive implementing rules of Pillar 2 of the BEPS 2.0 initiative (The Directive on Top-Up Taxes for Large Multinational Groups and Large Domestic Groups - 15% minimum taxation level) came into...
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