Legal measures
A legal measure was published in the Collection of Laws under No. 344/2013, Coll., which amends, among others, the Income Tax Act, Reserves Act, Accounting Act and VAT Act, in particular in connection with the upcoming recodification of private law. The Senate adopted a number of amendment proposals regarding the governmental draft of the cited legal measure.
Other legal measures adopted by the Senate, namely on acquiring immovable property and on amending the General Health Insurance Contributions Act, were also published in the Collection of Laws under No. 344/2013, Coll.
We will provide more details of the amendments in our next issue of Tax News.
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.
