25.5.2015
News

INSTRUCTIONS FOR DEFERRING TAX PAYMENTS

The GFD made available to the public its internal instructions for trying to unify the tax authorities’ decision-making and help avoid discretionary decisions by tax authorities regarding tax payment deferrals or splitting them into instalments within statutory boundaries. This measure should help avoid ungrounded differences in decisions on identical or similar matters.

If a tax entity makes a specific enough claim and manages to prove that there are economic or social grounds for a tax payment deferral as per the Tax Procedure Code, it has the right to have the deferral granted by the tax authority. If there are statutory grounds for the tax payment deferral, the tax authority’s discretion is limited. The tax authority will grant the deferral if other requirements are complied with, such as where decisive facts exist.

Other articles

8.8.2025
News

Project Financing of a Strategic Logistics Complex in Nymburk

KŠB provided legal advice to Facility Develop Group in securing two separate financings granted by Trinity Bank. The funds will be used for the development and expansion of a large logistics park in Nymburk, which is of key importance to the infrastructure of the entire Central Bohemian Region.
5.8.2025
News

Legal Advisory to Japanese Group Ushio on the Acquisition of a Division of ams-OSRAM

The KŠB team, led by partner Dagmar Dubecká and attorney Jana Guričová, provided legal advisory to Japanese company Ushio Inc., a global leader in semiconductor technologies and specialized lighting for the automotive and industrial sectors, in connection with its acquisition of the Entertainment& Industrial Lamps segment from the Austrian-based ams-OSRAM Group, a company with over a century of history.
28.7.2025
News

Smetanova Litomyšl Comes to a Close with Music and a Message of Solidarity

This year’s edition of the Smetanova Litomyšl festival concluded with the concert Grand Finale – An American Story, held under the patronage of our firm. In addition to delivering a remarkable musical experience, the evening also served a charitable purpose: proceeds supported the Olga Havel Foundation (Výbor dobré vůle – Nadace Olgy Havlové), helping young people from disadvantaged backgrounds pursue their education.