GT News

The Supreme Court judgment of April 9, 2026, file no. 24 Cdo 81/2026, brings a significant shift in the interpretation of purchase agreements for real estate.

In mid-August 2026, a government bill amending Act No. 563/1991 Coll., on Accounting, and Act No. 93/2009 Coll., on Auditors, was submitted to the Chamber of Deputies as parliamentary print 279/0.

In its judgment of February 9, 2026, case no. 57 Af 6/2025-57, the Regional Court in Plzeň addressed the transfer pricing setup of a Czech contract manufacturer that had drawn a loan from a related party.

The combination of extreme heatwaves and drought presented a massive stress test for the power systems of Southeast Europe. Low water resource availability, operational restrictions on nuclear power plants, and high electricity demand for cooling increased pressure on the transmission grid.

The employment framework varies significantly across European countries. Requirements regarding work permits, employment contracts, working hours, remuneration, or termination can fundamentally impact international recruitment planning.

The Czech electricity market is facing a fundamental change. Alongside revenues from electricity sales, balancing services, or flexibility, a new source of revenue is to be established—a capacity availability payment.

In judgment 8 Afs 173/2024-121 of August 7, 2026, the Supreme Administrative Court (hereinafter the "SAC") dismissed the cassation appeal filed by Mountfield and upheld the conclusions of the tax administration and the regional court, according to which the company abused the law by establishing a structure related to the early settlement of its liabilities arising from the purchase of trademarks.

If you paid local VAT on purchased goods or services in any EU country in 2025 and used these supplies for your business activities, you can apply for a VAT refund.

In June, Coordination Committee contribution No. 636/25.02.26, Application of VAT to Activities under a Planning Agreement, was published, along with the conclusions of the General Financial Directorate (GFD) regarding the matter (for more details, see CONTENTS).

Are you considering establishing a VAT group (or modifying an existing one) so that it is registered effective January 1, 2027?

In late July, the Chamber of Deputies approved a bill referred to as EET 2.0. On August 19, 2026, the Senate debated the bill and returned it to the Chamber of Deputies with amendments.

Since August 12, the new European Packaging and Packaging Waste Regulation (PPWR) has begun to apply generally. For many companies, however, preparation does not end there.

In mid-October, the 8th round of application intake for farmer and forester calls will open.

Effective July 1, 2026, an amendment to Act No. 589/1992 Coll., on Social Security Contributions and State Employment Policy Contributions, enters into force, altering the rules for calculating minimum social security advance payments for self-employed persons (OSVČ) engaged in a primary activity.

The new Construction Act and implementing Decree No. 146/2024 Coll. bring a fundamental change in the assessment of accommodation units and studios (ateliers).

The share of electricity generation from renewable energy sources (RES) in Germany’s gross electricity consumption reached a record 58% in the first half of this year.