Aktuálne témy z oblasti práva

  • news

    Withholding tax in the tax return

    Czech Republic: Optional reporting and set-off of tax withheld on income from "agreements to perform a job" Income derived from "agreements to perform a job" (i.e., a special form of small-scale employment contract) are subject to withholding tax up to a certain income threshold. As of 1 January 2014, this

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  • news

    Disclosure of transactions with affiliated entities

    Czech Republic: Mandatory disclosure of transactions with affiliated entities already as of the 2014 assessment period The introduction of a new schedule to the corporate income tax return is being anticipated for the 2014 assessment period. Selected companies engaging in transactions with affiliated entities will have to fill in a

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  • news

    New regulations on statutory warranty and contractual guarantee as of December 2014

    Poland: Significant changes for professional manufacturers, sellers, contractors and building companies!   As of 25 December 2014 Poland begins implementing the EU Consumers Directive. Entry into force is already delayed by half a year because the Polish legislator took this as an opportunity to modify the whole statutory warranty and

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  • news

    New employment register

    Estonia: As of 1 July 2014 all employment must be registered at the Estonian Tax and Customs Board. On 1 July 2014 amendments to the Estonian Taxation Act came into force. These require that all persons whose activities can be considered as working in the broadest sense must

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  • news

    Changes to pharmaceuticals distribution regulations in Belarus

    Belarus: Establishment of the Eurasian economic union will significantly influence pharmaceuticals distribution regulations in Belarus The agreement establishing the Eurasian economic union enters into force on 1 January 2015. The Agreement provides for establishment of a common market in pharmaceuticals and medical products in Belarus, Russia, Kazakhstan and Armenia (the

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