Aktualności prawne

  • Aktualności

    Tax exemption of income derived from real property sales

    Czech Republic: Pursuant to Sec. 4 (1) of the Income Tax Act, income from property sales is tax-exempt, subject to the fulfillment of certain statutory criteria. Pursuant to Sec. 4 (1) of the Income Tax Act, income from property sales is tax-exempt, subject to the fulfillment of certain statutory criteria.

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  • Aktualności

    Changes in legal regulation of foreign labour

    Belarus: New amendments introduced to the Law “On external labour migration”.  As stated in the previous version of the Law “On external labour migration”, an employer seeking to hire more than 10 foreign workers must obtain a special permit to do so. The new version of the Law keeps the

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  • Aktualności

    Removing land from the agricultural land reserve

    Czech Republic: Charges to be paid for the reclassification of farmland may exceed the price for the land itself On 1 April 2015, Act No. 41/2015 Coll. came into force, amending Act No. 334/1992 Coll., on the protection of the agricultural land reserve. As a consequence, the procedure for removing

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    Legislative changes in Estonia for small enterprises

    Estonia: A series of changes lowering the administrative burden of micro- and smaller enterprises has been implemented from 1 January 2016. From now on the Accounting Act defines enterprises by their size. A micro company is a company with assets up to 175 000 euro, its obligations do not exceed available

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  • Aktualności

    Right of disposal over used software

    Czech Republic: Is the sale of used software to a third party without the author's authorization permitted or prohibited? According to the Directive on the legal protection of computer programs (2009/24/EC), the right to distribute copies of a computer program (software) is exhausted by the first sale of a copy

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