Aktualności prawne
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Aktualności
Satisfaction of qualification criteria within a holding group
Czech Republic: The satisfaction of qualification criteria in tenders may be proven by invoking the references of an affiliate, without the latter acquiring subcontractor status. In line with the decision-making practice of the Czech Office for the Protection of Competition, which makes reference to the case law of the European
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Aktualności
Categorization of undertakings in the wake of the Accounting Act amendment
Czech Republic: As of 1 January 2016, 90% of all companies will no longer have to publish a profit and loss statement and may compile overall simplified annual accounts (statements). The Accounting Act has already seen almost 30 amendments, but is now expected to undergo the most fundamental modification yet:
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Aktualności
Additional control from STI
Lithuania: As of 2016 the taxpayers themselves shall inform the STI about the tax risks. In the end of June the amendments of the Law on Tax Administration were adopted that will help the STI with the assistance of the taxpayers to identify possible failures to pay taxes or tax
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Aktualności
Will people no longer be allowed to submit VAT returns via databox (II)?
Czech Republic: Finance ministry abandons idea to disallow the submission of VAT returns via databox In May this year, we had informed you that the finance ministry put forward a bill on the amendment of certain laws in connection with the passage of the Act on Sales Records. Among other
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Aktualności
Right of superficies to machinery
Czech Republic: The "right of superficies", which, once entered into the cadastral register, establishes a separate title to machines, marks a departure from the principle that the "surface yields to the ground". The new Civil Code has reinstated the principle superficies solo cedit ("the surface yields to the ground") as