The Supreme Court clarifies that loan interest payments made before insolvency do not automatically constitute preferential treatment if they arise from an economically balanced contractual relationship.
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Last year, we sought to draw attention to the new reporting obligations of digital platforms (primarily known as DAC 7). By 31 January 2024, the affected...
With the adoption of the consolidation package, many changes have been made to the Income Tax Act, which we have already summarised in our article here .
We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 2 Afs 170/2023 – 30 of 24 October 2023.
As of 15 November 2023 , the Financial Administration has made the data boxes of 77 territorial offices, which were closed in the middle of this year due to...
The so-called merciful summer for taxes and insurance, which we already informed you about , runs until 30 November 2023. It can be used to apply for a...
On 23 June 2023, Act No. 181/2023 on the extraordinary waiver of penalties on social security premiums and contributions to state employment policy and...
The Chamber of Deputies has approved the bill on extraordinary waiver and extinction of certain tax debts and submitted it to the Senate. The aim of the...
We would like to draw attention to one of the key issues that has been announced as part of the recovery package, but has not received as much media attention.
In connection with the establishment of a data box for a significantly expanded range of persons, the tax office has noticed a large increase in incorrectly...
The Supreme Administrative Court (SAC) issued a judgment annulling the decision of the Regional Court (RC) confirming the tax assessment on grounds of...
The Financial Bulletin No. 18/2022 published Amendment No. 9 to Guideline GFŘ-D-29 file no. 111096/16/7100-20116-050484 issued by the General Financial...
On 28 December 2022, an amendment to the Act on Electronic Acts and Authorised Conversion was published in the Collection of Laws under number 457/2022 Coll....
Based on the decision of the Supreme Administrative Court , a rule has been introduced in data boxes from 1 January 2023 that on Saturdays, Sundays and...
With effect from 1 January 2023, the last part of the amendment to Act No. 300/2008 Coll., on Electronic Acts and Authorised Conversion of Documents, will...
“When writing their final written test, students can also use a calculator and a calendar.” This is one of the rules a law student reads when preparing for...