Aktuális jogi híreink

Czech Republic:As of 1 January 2014, important changes will take place in the area of property taxes, as the Act on Inheritance, Gift, and Conveyance Tax makes way for the new Real Estate Transfer Tax Act (Act No. 340/2013 Coll.). As under the old rules so under the new rules,

Czech Republic: As of 1 January 2014, two distinct legal relationships will define the manner in which the owner of a thing may make it available for use by others: lease (nájem) and "usufructuary lease" (pacht). Which of the two is to be applied depends on whether the beneficiary will

Lithuania: Procedures under development for managing data on participants in legal entities. 2014 brings us a slight alleviation of administrative burdens borne by joint stock companies („companies") that have a single shareholder. They will no longer need to file shareholder lists with the Legal Entity Register („JAR"). In addition,

Czech Republic: Even though extra work is a common occurrence in principal-contractor relationships, and is being performed based on a mutual understanding between the parties, constant jurisprudence not seldom fails to recognize the contractor's claim to payment for such extra work – and even denies them recourse to enforcing payment on

Lithuania: What's new for taxes in 2014 1 January 2014 marks important changes in Lithuanian taxation policy. These are the most relevant: CORPORATE INCOME TAX (CIT): 1 June will be the date for filing CIT declarations plus paying tax due to the state budget. Tax incentives for investment will