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.
Other articles
KŠB once again ranked among leading law firms in Chambers Europe 2026
KŠB has once again been recognised in the prestigious Chambers Europe Guide 2026, confirming its strong position across a broad range of practice areas. The firm achieved rankings in multiple categories, including top-tier placements and numerous individual recognitions.
KŠB on Legalweb: Ivo Průša, Jana Guričová and Ján Béreš on creativity, stability and innovation in KŠB
Kocián Šolc Balaštík has been featured in a recent in-depth interview published by Legalweb, with contributions from partner Ivo Průša and counsels Jana Guričová and Ján Béreš. The interview offers insight into the firm’s core values and its direction in an evolving legal market.
Digital Services Act Back in Spotlight
Do you know what Wikipedia and Pornhub have in common? That's right, both are large online platforms designated by the Commission under the Digital Services Act (along with Booking.com, Google Maps, TikTok, Zalando, WhatsApp, and others). The list of very large online platforms and very large search engines, as defined in Article 33(4) of European Regulation 2022/2065 on digital services, was published in the Official Journal of the EU on March 11, 2026.
