Aktuálne témy z oblasti práva

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

Czech Republic: As of 1 January 2015, closed-end funds are subject to taxation at a rate of 19% Effective as of 1 January 2015, an amendment to the Income Tax Act has changed the level of taxation of investment funds, with different rates for different classes of funds. Up until

Czech Republic: "Shifting" money within a group of companies may trigger notification duties towards the Czech National Bank Cash pooling has become a popular instrument for managing disposable cash in the bank accounts of companies belonging to one and the same group. Cash pooling is principally based on "shifting" money

Hungary: The Hungarian legislator has introduced a new reporting obligation to reduce VAT fraud. Taxable persons who carry out the first domestic taxable sale of goods to a person (not an end consumer), an intra-Community acquisition or transfer

Lithuania: Starting from 1 September 2012, when the Law on Small Partnerships came into force, more than 5,700 small partnerships have been registered. However, there has been discussion in public space regarding SP as a legal form of activity having become inappropriate and regarding the collapse of existing SP, since