GFD PUBLISHES NEW INTERPRETATION RULES FOR THE INCOME TAX ACT
The Czech General Financial Directorate (GFD) posted Instruction No. GFD D-22 on its website on 10 February 2015 in respect of following a uniform procedure in enforcing certain provisions of Act No. 586/1992 Coll., the Income Tax Act. The new instruction has replaced Instruction D-6, which was in effect since 2011. The GFD provides an explanatory interpretation on selected provisions of the Income Tax Act. The Instruction can apply to the taxation period which commenced in 2014.
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KŠB once again assists with ČEZ’s General Meeting
The KŠB team, consisting of Jana Guričová, Martin Kubík and Jan Lasák, led by Petr Kasík, provided legal support to ČEZ in connection with the preparation and conduct of its Annual General Meeting.
DNS – What Now Constitutes a Commonly Available Supply or Service
Professional literature has traditionally compared a dynamic purchasing system (DNS) to a standard online purchase. However, in its judgment No. 22 As 15/2025-65 of 12 May 2026, the Supreme Administrative Court significantly refined this understanding.
KŠB Advised J&T IB and Capital Markets on the 3M FUND MSI SICAV Bond Program
Kocián Šolc Balaštík provided legal advice to J&T IB and Capital Markets, a.s. as the arranger in preparing the base prospectus for 3M FUND MSI SICAV a.s.’s bond program.
