Aktualności prawne
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Aktualności
Severance pay upon termination of employment
Czech Republic: Health and social insurance premiums, income tax payments, and the claim for unemployment benefits Employees are entitled to severance pay if they were terminated by the employer, citing "organizational reasons" (as enumerated in Sec. 52 (a) through (c) of the Labor Code), or in the case of termination
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Aktualności
Store design as a trade mark
Czech Republic: A Court of Justice judgment has made it possible to register the design of retail premises as a 3D trade mark In November 2010, the leading hardware and software company Apple Inc. successfully had a three-dimensional trade mark registered in the U.S. which essentially consisted of a representation
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Aktualności
Is severance pay subject to VAT?
Czech Republic: According to the courts, where severance pay serves to compensate previously rendered performances, it is subject to VAT The Supreme Administrative Court reviewed the issue of whether the severance pay agreed in a termination agreement was subject to VAT (case file No. 8 Afs 30/2013). Under a contract
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Aktualności
The Business Judgment Rule
Czech Republic: Liability of corporate officers is limited to adherence to proper procedure in reaching business decisions The Corporations Act (which has been in force since 1 January 2014) contains provisions which expressly recognize the "Business Judgment Rule", with the objective to provide comfort (a "safe harbor") to elected corporate
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Aktualności
Sp. z o.o. bez kapitału zakładowego?
Polska: Rada Ministrów przyjęła założenia do projektu ustawy o zmianie m.in. Kodeksu spółek handlowych. Projektowane zmiany mają na celu uelastycznienie modelu polskiej spółki z ograniczoną odpowiedzialnością i zwiększenie jego konkurencyjności na rynku europejskim. Jeśli dojdzie do nowelizacji Kodeksu spółek handlowych zgodnej z przedstawionymi założeniami, będzie to niemała rewolucja. Główna zmiana