Aktuaalsed õigusteemad

Czech Republic: As of 1 January 2014, transformations may occur not only at business corporations but also at other legal entities Until the end of 2013, transformations could only be performed pursuant to the "Act on transformations of companies and cooperatives", and thus only affect such companies and cooperatives. The

Czech Republic: Tax consequences of the cancellation of the statutory reserve The Corporations Act does not require joint-stock companies or limited liability companies to create a statutory reserve (with the exception of certain special cases, such as when a joint-stock company's balance sheet includes own shares). Companies which were incorporated

Czech Republic: As of 1 January 2015, closed-end funds are subject to taxation at a rate of 19% Effective as of 1 January 2015, an amendment to the Income Tax Act has changed the level of taxation of investment funds, with different rates for different classes of funds. Up until

Czech Republic: "Shifting" money within a group of companies may trigger notification duties towards the Czech National Bank Cash pooling has become a popular instrument for managing disposable cash in the bank accounts of companies belonging to one and the same group. Cash pooling is principally based on "shifting" money

Hungary: The Hungarian legislator has introduced a new reporting obligation to reduce VAT fraud. Taxable persons who carry out the first domestic taxable sale of goods to a person (not an end consumer), an intra-Community acquisition or transfer