Aktuaalsed õigusteemad

Capital improvements to fixed tangible and intangible assets are not uncommon in practice but often raise questions as to their tax consequences. In the Czech Republic, they must be reviewed not only under income-tax aspects but also under the aspect of VAT. First, let’s briefly recap what tax law has

Companies that have neglected compliance can be deleted from the Commercial Register after 1 October 2020 The Ministry of Justice has prepared and submitted to Parliament an amendment to the Commercial Code on corporate law. Major changes are planned for liquidation of companies from 1 July

Hungary: Start date of transparency register uncertain Hungary’s new act on the prevention of money laundering (AML Act) entered into force on 26 June 2017. The act includes provisions on establishing a central register of ultimate beneficial owners (transparency register). By including this provision in the AML Act, Hungary

Will the introduction of a shared medication record help make the practice of drug prescriptions safer and more transparent? Increasing digitization continues to be a trend in the healthcare sector. Even back in 2007, the Pharmaceuticals Act then in force enabled physicians to issue prescriptions in electronic form. From 2018, electronic

By a recent ruling of the Estonian Supreme Court, a dispute between the current Estonian Minister of Foreign Trade and IT and her former employer, the Tax and Customs Board was resolved. What is interesting about the story is that the minister, who belongs to a Eurosceptic party, won in