Aktualności prawne
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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
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Aktualności
New sectoral tax on the Hungarian market – advertising tax
Hungary: After passing a special tax imposed on the media legal gaps came to the focus the legislature aims to close rapidly before the law becomes effective. The legislature recently adopted an act on advertising tax, burdening the media sector of the Hungarian market with a specific tax applied to
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Aktualności
News ways of enforcing a lien
Czech Republic: Pledgee and pledger can now agree in writing on how to enforce a lien A lien is currently the most common means of securing loans. Its economic purpose lies in the option of converting a pledge into cash, thereby achieving the agreed performance if the borrower fails to