Aktualności prawne
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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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Aktualności
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