Știri juridice

Poland: Provisions easing enforcement of European court judgments in Poland have just come into force. On 10 January 2015 the Law amending the Polish Civil Procedure Code as to enforcement of judgments by state courts as well as settlements and official documents coming from the member states of the European

Czech Republic: As of January 2015, a notification duty has been put into place for tax-exempt income in excess of five million CZK Effective as of 2015, an amendment to the Income Tax Act has introduced a reporting duty for natural persons which is triggered as soon as their tax-exempt

Czech Republic: Electronic communication with the finance office is mandatory for taxpayers who have access to a databox Taxpayers who have their own databox (or whose representative before the authorities has a databox) or who must have their financial statements audited by a chartered accountant are required to conduct all

Czech Republic: As of 1 January 2014, transformations may occur not only at business corporations but also at other legal entities Until the end of 2013, transformations could only be performed pursuant to the "Act on transformations of companies and cooperatives", and thus only affect such companies and cooperatives. The

Czech Republic: Tax consequences of the cancellation of the statutory reserve The Corporations Act does not require joint-stock companies or limited liability companies to create a statutory reserve (with the exception of certain special cases, such as when a joint-stock company's balance sheet includes own shares). Companies which were incorporated