28.2.2015
News

GFD ISSUES INSTRUCTION IMPOSING RULES FOR EXEMPTING TAX INTEREST AND CHARGES

In attempting to unify decisions on requests for an exemption from tax interest and charges (a new opportunity for taxpayers), the GFD issued Instruction D-21 in order to specify the grounds on which an exemption can be granted in such cases. As of 1 January 2015, taxpayers can apply to the tax authority to have penalty and late payment interest exempted. However, the penalty cannot be waived if it was notified by means of a tax assessment as of 1 January 2015. The same applies to late payment interest, which can be waived only if it accrues as of 1 January 2015.

Other articles

13.2.2026
News

KŠB na společném fóru soudců a advokátů

Dne 12. února 2026 se v Brně uskutečnil 2. ročník společného setkání zástupců ze soudnictví a advokacie pod záštitou České advokátní komory a Nejvyššího správního soudu. Naši advokátní kancelář na tomto významném fóru zastupovali Petra Mirovská a Jakub Mehl.

Dne 12. února 2026 se v Brně uskutečnil 2. ročník společného setkání zástupců ze soudnictví a advokacie pod záštitou České advokátní komory a Nejvyššího správního soudu. Naši advokátní kancelář na tomto významném fóru zastupovali Petra Mirovská a Jakub Mehl.

12.2.2026
Financial services

KŠB Advises J&T Banka, UniCredit and PPF banka on the Next Phase of EMMA Capital’s Bond Programme

KŠB has continued its legal advisory role in connection with investment group EMMA Capital’s bond programme, which has been generating sustained and strong investor interest.

KŠB has continued its legal advisory role in connection with investment group EMMA Capital’s bond programme, which has been generating sustained and strong investor interest.

11.2.2026
News

KŠB Shortlisted Again for the Chambers Europe Awards 2026

We are pleased to announce that, following our repeated recognition as Law Firm of the Year in the Czech Republic by the international ranking agency Chambers & Partners, Kocián Šolc Balaštík (KŠB) has once again been shortlisted for this prestigious distinction as part of the Chambers Europe Awards 2026.

We are pleased to announce that, following our repeated recognition as Law Firm of the Year in the Czech Republic by the international ranking agency Chambers & Partners, Kocián Šolc Balaštík (KŠB) has once again been shortlisted for this prestigious distinction as part of the Chambers Europe Awards 2026.