Amendments to Tax Laws
The reduction of the tax rate is no longer bound to emission limits of pollutants in exhaust gases pursuant to EU regulations but to the date of the first registration of the car. This new method of tax rate reduction will be applied already for the 2008 taxation period pursuant to transitory provisions of the amendment. The tax rates for cars registered for the first time up to 31 December 1989, on the contrary, will be increased with effectiveness from 2009.
Amendment to the Excise Tax Act, effective from 4 July 2008, slightly extends the range of mineral oils for which it is possible to request a refund of paid excise tax within the framework of the so-called “green oil” regime.
Other articles
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.
