Știri juridice

The Value Added Tax Act in the Czech Republic, with planned effect from January 2019, redefines both the taxable person and economic activity. The activities subject to income tax pursuant to Section 6 of the Income Tax Act (employment activity) have not been classified as economic activity pursuant to the

Czech companies, prepare youreselves for entity categorization after two years! Any category change may affect the scope of the financial statements to be prepared.  On 1/1/2016, a new categorization of entities was introduced. The categorization of entities is valid for two consecutive periods, FY 2016 and FY 2017. In the financial

In June, a so-called tax package was adopted, with approved changes to the VAT Act in force from 1/1/2019. The regulation of the summary tax document was also modified. This change will help in issuing a tax document for any transaction carried out for which an advance payment was

An amendment to the Labour Code with the potential to fundamentally change some of its traditional institutes is at the beginning of the legislative process. The government’s proposed amendment to the Labour Code brings some interesting news, as well as changes that can be described, without exaggeration, as revolutionary. If

Stock option programmes as a benefit? A popular practice in the Czech Republic used by a number of companies for many years. In its recent decision, the Supreme Court expressed its opinion of the elements of the stock option contract (not only for employees and statutory body members). So how