Average Price for Emission Allowances
As of 1 January 2011, the amendment to the Renewable Resources Act introduced a donation tax on European Union Allowances (EUA) allocated on a free-of-charge basis to electricity producers in 2011 and 2012 (see Tax News No. 4/2011). The average market value of an allowance applicable on 28 February of a particular year multiplied by the number of allowances allocated free of any charge constitutes the tax base.
On 2 March 2012, the average price for an emission allowance was disclosed and made available on the MFCR’s official website. It amounts to CZK 201.79 per 1 tonne of CO2.
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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.
