News

Aviation and aerospace
Capital markets
Competition
Corporate law
Disputes
Employment law
Energy
Environmental Law
Financial services
Insolvency and reorganisation
Intellectual property
KŠB Institute Articles
M&A
News
Private wealth, tusts, foundations
Pro bono
Public procurement
Publications
Real estate and construction
State Aid
TMT
Tax
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Zrušit filtr
21.3.2004
No items found.

Medicines

Commission Regulation (EC) No. 1084/2003 of 3 June 2003 concerning the examination of variations to the terms of a marketing authorisation for medicinal products for human use and veterinary medicinal products granted by a competent authority of a Member State; Commission Regulation (EC) No. 1085/2003 of 3 June 2003 concerning the examination of variations to the terms of a marketing authorisation for medicinal products for human use and veterinary medicinal products falling within the scope of Council Regulation (EEC) No. 2309/93 Official Journal EU L 159, 27 June 2003
21.3.2004
No items found.

Companies and co-operatives

Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Co-operative Society (SCE) Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Co-operative Society with regard to the involvement of employees Official Journal of the EU L 207 of 18 August 2003
21.3.2004
No items found.

Consumer Protection

Commission Decision (EC) No. 2003/641 of 5 September 2003 on the use of colour photographs or other illustrations as health warnings on tobacco packages Official Journal of the EU L 226 of 10 September 2003
21.3.2004
No items found.

Internal market

Directive 2003/102/EC of the European Parliament and of the Council of 17 November 2003 relating to the protection of pedestrians and other vulnerable road users before and in the event of a collision with a motor vehicle Official Journal of the EU L 321 of 6 December 2003
21.3.2004
No items found.

Competition

Judgement of the Court of First Instance - "lysine" (T-220/00, T-223/00, T-224/00 and T-120/00) of 9 July 2003 and Judgement of the Court of First Instance in the Van den Bergh Foods (T-65/98) of 3 October 2003.
21.3.2004
No items found.

Liability for damage caused by breach of EU law

Judgement of the European Court of Justice in Köbler (C-224/01) of 30 September 2003
21.3.2004
No items found.

State aid

This area continues to receive increased attention from the EU, which has recently made an umber of significant decisions on state aid.
8.3.2004
News

Cohesion – Structural Funds

8.3.2004
No items found.

Medicines

Commission Regulation (EC) No. 1084/2003 of 3 June 2003 concerning the examination of variations to the terms of a marketing authorisation for medicinal products for human use and veterinary medicinal products granted by a competent authority of a Member State; Commission Regulation (EC) No. 1085/2003 of 3 June 2003 concerning the examination of variations to the terms of a marketing authorisation for medicinal products for human use and veterinary medicinal products falling within the scope of Council Regulation (EEC) No. 2309/93 Official Journal EU L 159, 27 June 2003
8.3.2004
News

Intellectual Property

Council Regulation (EC) No 1992/2003 of 27 October 2003 amending Regulation (EC) No 40/94 on the Community trade mark to give effect to the accession of the European Community to the Protocol relating to the Madrid Agreement concerning the international registration of marks adopted at Madrid on 27 June 1989 Council Decision of 27 October 2003 approving the accession of the European Community to the Protocol relating to the Madrid Agreement concerning the international registration of marks, adopted at Madrid on 27 June 1989 Official Journal of the EU L 296 of 14 November 2003
8.3.2004
No items found.

Competition

Judgement of the Court of First Instance - "lysine" (T-220/00, T-223/00, T-224/00 and T-120/00) of 9 July 2003 and Judgement of the Court of First Instance in the Van den Bergh Foods (T-65/98) of 3 October 2003.
8.3.2004
No items found.

Access to information

Directive 2003/98/EC of the European Parliament and of the Council of 17 November 2003 on the re-use of public sector information Official Journal of the EU L 345 of 31 December 2003
8.3.2004
News

Criminal Law - European Arrest Warrant

Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the surrender procedures between Member States Official Journal of the EC L 190 of 18 July 2002
8.3.2004
No items found.

Free movement of goods

Agreement amending the Protocol to the Europe Agreement establishing and Association between the European Communities and their Member States, of the one part, and the Czech Republic, of the other part, on conformity assessment and acceptance of industrial products (PECA) Official Journal of the EU L 256 of 9 October 2003
8.3.2004
No items found.

Free movement of services

Proposal for a Directive of the European Parliament and of the Council on Services in the Internal Market
8.3.2004
No items found.

Transfer of a business and labour law

Judgment of the Court of Justice in Abler (Case C-340/01) of 20 November 2003
8.3.2004
No items found.

Consumer Protection

Commission Decision (EC) No. 2003/641 of 5 September 2003 on the use of colour photographs or other illustrations as health warnings on tobacco packages Official Journal of the EU L 226 of 10 September 2003
8.3.2004
No items found.

Capital Markets

Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC Commission Directive 2003/124/EC of 22 December 2003 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards the definition and public disclosure of inside information and the definition of market manipulation Commission Directive 2003/125/EC of 22 December 2003 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards the fair presentation of investment recommendations and the disclosure of conflicts of interest Official Journal of the EU L 339 of 24 December 2003 and L 345 of 31 December 2003
8.3.2004
No items found.

Obligation of an administrative body to re-open proceedings to take into account an ECJ judgement

Judgment of the Court of Justice in Kühne & Heitz (Case C-453/00) of 20 November 2003
8.3.2004
No items found.

Taxes

Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States Official Journal of the EU L 7 of 13 January 2004
31.7.2003
No items found.

Abuse of Dominant Position - Essential Facilities Doctrine

Judgement of the Court of First Instance of 17 June 2003 in case T-52/00 Coe Clerici Logistics SpA v Commission
31.7.2003
No items found.

Electronic Communications

Commission Recommendation of February 2003 on relevant product and service markets within the electronic communications sector susceptible to ex ante regulation in accordance with Directive 2002/21/EC of the European Parliament and of the Council on a common regulatory framework for electronic communications networks and services Official Journal of the European Union of 8 May 2003, L 114, p. 45
31.7.2003
No items found.

Public shareholdings in privatised companies

Judgements of European Court of Justice in Cases C-98/01 Commission v United Kingdom of Great Britain and Northern Ireland and C-463/00 Commission v Kingdom of Spain, Official Journal of the European Union of 5 July 2003, C 158, p. 3 and 4
31.7.2003
No items found.

Treaty of Accession

(This note is based on the informal version of the Treaty of Accession as made available on www.europa.eu.int . The Treaty of Accession should be published in the Official Journal of the European Union during the second half of 2003.)
31.7.2003
No items found.

Market Abuse Directive

Directive 2003/6/EC of the European Parliament and of the Council on Insider Dealing and Market Manipulation (Market Abuse Directive) Official Journal of the European Union of 12 April 2003, L 96, p. 16
31.7.2003
No items found.

Electricity and Gas

31.7.2003
No items found.

Merger Control - Divestiture Commitments

Model Text for Divestiture Commitments, Model Text of Trustee Mandates, Best Practice Guidelines (Published on the following European Commission web page )
31.7.2003
No items found.

Company law

Directive of the European Parliament and of the Council amending Council Directive 68/151/EEC, as regards disclosure requirements in respect of certain types of companies (The official texts will be published in the Official Journal of the European Union in the forthcoming weeks)
31.7.2003
No items found.

Eco-label for Tourist Accommodation Service

Commission Decision of 14 April 2003 establishing the ecological criteria for the award of the Community eco-label to tourist accommodation service no. 2003/287/EC Official Journal of the European Union of 24 April 2003, L 102, p. 82
31.7.2003
No items found.

Rights of future Member States during the pre-accession period (since the signature of the Treaty o

1.1.2003
News

Brussels Office Established

2.9.2002
News

Kocián Šolc Balaštík – Brussels Office

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Zprávy

Aviation and aerospace
Capital markets
Competition
Corporate law
Disputes
Employment law
Energy
Environmental Law
Financial services
Insolvency and reorganisation
Intellectual property
KŠB Institute Articles
M&A
News
Private wealth, tusts, foundations
Pro bono
Public procurement
Publications
Real estate and construction
State Aid
TMT
Tax
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Zrušit filtr
14.9.2015
News
Pro bono

Annual Charity Concert of Good Will for the Olga Havel Foundation. This Year With Talented Young Musicians

You can help KŠB support one of the most respected charities in the Czech Republic by joining us to experience the artistic potential of the next generation of Czech opera singers and conductors at the 21st Annual Charity Concert of Good Will, which will take place at the Church of St. Simon and St. Jude in Prague’s Old Town on Sunday, 29 November 2015 at 19:00.
8.9.2015
News

KSB partner Jiří Horník will address Economic Forum in Krynica

Jiří Horník, KSB partner and aviation law specialist, will participate in a panel discussion themed “Airport 2015 – How to make airports a successful business venture?” at the prestigious economic meeting in the Polish town Krynica Zdrój. 
8.9.2015
News

KSB partner Jiří Horník will address Economic Forum in Krynica

Jiří Horník, KSB partner and aviation law specialist, will participate in a panel discussion themed “Airport 2015 – How to make airports a successful business venture?” at the prestigious economic meeting in the Polish town Krynica Zdrój. 
27.8.2015
News
Real estate and construction

Law firm Kocian Solc Balastik advises on the sale of RPG Byty

KSB attorneys advise client on unique real estate transaction. 
29.7.2015
News
Publications

New legal book by KŠB lawyers

Wolters Kluwer has just published a new comprehensive summary of the most important case-law rulings related to business corporations which apply following the re-enactment of Czech private law. The book was authored by a team of KŠB lawyers led by professor Jan Dědič, a company law specialist.
23.7.2015
News

PŘIPRAVOVANÉ NEBO PROJEDNÁVANÉ ZÁKONY

23.7.2015
News

PŘIJATÉ ZÁKONY A ZMĚNY PRÁVNÍCH PŘEDPISŮ

23.7.2015
News

INFORMACE Z FINANČNÍ SPRÁVY

10.6.2015
News
Publications

Křest nového komentáře k zákonu o investičních společnostech a investičních fondech

10.6.2015
No items found.

Křest nového komentáře k zákonu o investičních společnostech a investičních fondech

2.6.2015
No items found.

asd

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1.6.2015
News
Corporate law

Unique Spin-Off Advice to O2 Czech Republic

KŠB has advised O2 Czech Republic a.s. (“O2”) on a spin-off which involved full-scale cooperation with O2 from the initial analysis of relevant legal aspects, drafting the spin-off plan and associated documentation, preparing and convening the general meeting to subsequent steps including registration in the Companies Register.
25.5.2015
News

INSTRUCTIONS FOR DEFERRING TAX PAYMENTS

25.5.2015
News

PROTOCOL TO THE DOUBLE TAX TREATY BETWEEN THE CZECH REPUBLIC AND BELGIUM

25.5.2015
News

TAX CASE LAW (GUIDING DECISIONS)

E-Book VAT Dispute; Supplier’s Financial Condition to Be Considered; Insufficiently Documented Difference between Standard Prices and Transfer Price for Tax Purposes; Employment-Related Financial Benefits
25.5.2015
News

ELECTRONIC SALES REGISTER

25.5.2015
News

HOW TO PAY VAT AT THE MINI ONE STOP SHOP (MOSS)

25.5.2015
News

REAL PROPERTY TAX

25.5.2015
News

TAX DEDUCTIBUILITY OF EMPLOYER CONTRIBUTIONS

25.5.2015
News

TANSFER PRICES – INSTRUCTIONS FOR COMPLETING TAX RETURN SCHEDULES

27.4.2015
News

KŠB Named Best Law Firm in the Czech Republic

Kocián Šolc Balaštík (KŠB) was named Law Firm of the Year in the Czech Republic for a third time in the Chambers Europe Awards for Excellence in Amsterdam on Friday.
21.4.2015
News
Employment law

KŠB Wins Labour Dispute for Major Client

The Regional Court in Ostrava denied an action filed by a former employee of KŠB’s client concerning performance under a non-competition clause in the amount of several million Czech crowns. The court agreed with KŠB’s argument that the principle of special protection for employees must be relativized and concluded that, when assessing responsibility for the fate of labour negotiations, it is always necessary to take all circumstances into account.
10.4.2015
News

KŠB Wins the Lázně Kyselka Defamation Case

The High Court in Prague has ruled that a representative of Asociace sdružení pro ochranu a rozvoj kulturního dědictví v ČR (Czech Landmark Association – Association) must issue an apology to Karlovarské minerální vody (KMV) CEO Allesandro Pasquale for statements made in relation to the Kyselka spa resort in Western Bohemia.
20.3.2015
News
Competition

KŠB Wins the Philips Cartel Case before the Supreme Administrative Court

The Supreme Administrative Court, which decided the case as the court of last resort, agreed with the key points of KŠB’s argumentation.
17.3.2015
News
M&A

KŠB advises in connection with the acquisition of Kékkúti Ásványvíz

Karlovarské minerální vody (KMV) successfully signed the contract for the acquisition of the Hungarian bottled water number one Kékkúti Ásványvíz, which up to now belonged to Nestlé Waters. The negotiations on the sale of the Hungarian division of Nestlé Waters bottled water took more than one year.
13.3.2015
News
Competition

KŠB Awarded by Prestigious Magazine ‘The Lawyer’

Kocián Šolc Balaštík (KŠB) has been awarded the European Competition Case of the Year award in The Lawyer European Awards 2015 for its victory before the European Courts for Human Rights.
4.3.2015
News

KŠB once again nominated for Chambers Europe Award

Despite stricter rules this year, KŠB was once again nominated for one of the most prestigious awards in the world of legal ratings, the Chambers Europe Award, which is given by British ratings agency Chambers and Partners.
28.2.2015
News

CLOSER LINK BETWEEN THE IMMOVABLES TAX ACT AND THE CIVIL CODE

28.2.2015
News

GFD ISSUES INSTRUCTION IMPOSING RULES FOR EXEMPTING TAX INTEREST AND CHARGES

28.2.2015
News

DUTY TO FILE TAX RETURNS ELECTRONICALLY

28.2.2015
News

AMENDMENT TO THE EXCISE DUTY ACT

28.2.2015
News

MEASURES TO RESTRICT ABUSE OF THE PARENT-SUBSIDIARY DIRECTIVE

28.2.2015
News

FATCA

28.2.2015
News

BROADER REQUIREMENTS FOR LABELLING UNRELIABLE PAYERS

28.2.2015
News

TAX INFORMATION EXCHANGE TREATY WITH THE BAHAMAS AND COOK ISLANDS

28.2.2015
News

GFD PUBLISHES NEW INTERPRETATION RULES FOR THE INCOME TAX ACT

28.2.2015
News

THIRD AMENDMENT TO VAT ACT ADOPTED

30.1.2015
News
Competition

KŠB’s Win before the ECHR Nominated for “The Lawyer European Awards 2015”

KŠB has been nominated for an award by respected British legal magazine “The Lawyer” for successfully representing Delta Pekárny, a.s. before the European Courts for Human Rights in a dawn-raid case.
26.1.2015
News

KŠB considered One of Top Five Law Firms in Central Europe in “The Lawyer European Awards 2015”

KŠB is one of the five law firms nominated for the prestigious Law Firm of the Year in Central Europe award given by renowned British legal magazine “The Lawyer”.
20.1.2015
News
M&A

KŠB Advises on Sale of AWT

The BMM Group, which manages Zdeněk and Michaela Bakalas’s Czech assets, agreed with the other shareholders at the end of the year to sell a majority stake in AWT to PKP Cargo, the largest Polish railway cargo carrier. The deal is expected to be completed in the first half of 2015 following regulator approval. KŠB advised the seller.
7.1.2015
News

Law firm Kocián Šolc Balaštík (KŠB) appoints new counsels

Kocián Šolc Balaštík (KŠB) has announced the appointment of four new counsels effective 1 January 2015. The promotion of three attorneys and one tax advisor, all of whom have worked for KŠB for several years, is an acknowledgement of the outstanding work they have done and continue to do for KŠB.
6.1.2015
News

Third Annual Contract Competition

In cooperation with KŠB, law student association ELSA held its 3rd annual Contract Competition for law school students. Shareholder agreements were the topic of this year’s contest.
6.1.2015
News

Martin Šolc Wins ‘Most Respected Lawyer’ Opinion Poll

Peers describe KŠB partner Martin Šolc as the most respected lawyer in the Czech Republic in an opinion poll held by Motejlek.com.
2.1.2015
News

Dagmar Dubecká Ranked Once Again Among the TOP 25 Women of Czech Business

KŠB Managing Partner Dagmar Dubecká ranked 24th in this year’s TOP 25 Women of Czech Business poll, which was held for the tenth time by publishing house Economia.
2.1.2015
News

Dagmar Dubecká Discusses Gender Diversity in Top Management

KŠB managing partner Dagmar Dubecká took part in the “Women Welcome on Board” conference held by publishing house Economia and the Business for Community association. In one of four panel discussions, Dagmar, together with other ladies ranked in the TOP 25 Women in Czech Business, discussed gender diversity in top management.
2.1.2015
News

KŠB’s Karlovy Vary Branch Has Moved

As of 1 December 2015, KŠB’s Karlovy Vary branch is in a new location: Závodní 391/96C, 36006 Karlovy Vary
18.11.2014
News

KŠB Takes Part in “European Energy Goals for 2030” Panel Discussion

On 7 November 2014 at the Prague Marriott Hotel, a formal discussion was held on energy security in the Czech Republic. During the panel discussion, KŠB energy law specialist Tomáš Sequens looked at the stability of Czech energy regulations and the expectations of energy market players.
18.11.2014
News

KŠB People in Media

Ekonom Weekly (its special “Stories of Success”) and Lidové noviny daily featured interviews with and a profile of KŠB partner Martin Šolc and KŠB counsel Jan Lasák respectively.
29.10.2014
News

KŠB Institute Supports New Private Law Conference

The new Civil Code as viewed by lawyers, judges, members of academia and corporate representatives will be the main topic of the New Private Law conference. KŠB Institute – KŠB’s education subsidiary – will lend support to the event as a conference partner.
23.10.2014
News

Martin Šolc Elected Vice-President of International Bar Association

Martin Šolc, one of the founding partners of leading Czech law firm Kocián Šolc Balaštík (KŠB), achieves major international success in Tokyo today by being elected Vice President of the International Bar Association.
16.10.2014
News

KŠB Attorney Vlastimil Pihera To Give Lecture At Trusts Symposium

The Centre for Comparative Law at the Law Faculty of Charles University in Prague will hold a symposium on trusts, a re-established asset management tool which, thanks to the new Civil Code, has been re-introduced to Czech law after a very long hiatus. The symposium will take place on 7 November at the Law Faculty of Charles University in Prague.
3.10.2014
News
Competition

Delta Pekárny, part of the United Bakeries group in the Czech Republic, Scores Important Victory before the ECHR

The European Court for Human Rights (ECHR) rules Czech Competition Authority’s dawn raid unlawful. The significance of the ruling stretches beyond Czech borders as it can be applied in other Member States as well.
30.9.2014
News

New Issue of X Lege

In this issue of X Lege, you can learn about emission allowances, European regional airports and how companies are using the new options offered by the recodification.
23.9.2014
News
Pro bono

Annual Charity Concert of Good Will for Olga Havel Foundation. Once Again with Amazing Musicians

The 20th Annual Charity Concert of Good Will is organised by Kocián Šolc Balaštík to help support one of the most respected charitable foundations in the Czech Republic.
22.9.2014
News

KŠB To Hold Seminars at the 2014 International Engineering Fair

In collaboration with the German-Czech Trade and Industrial Chamber (DTIHK), KŠB will hold two legal seminars during the International Engineering Fair in Brno at the end of September-beginning of October.
18.9.2014
News
Publications

KŠB Contributes to New Commentary on the Corporations Act

The brand new commentary on the Corporations Act should make life easier for all business corporations and their representatives. The team of authors was led by KŠB senior associate Jan Lasák, with senior associate Martin Kubík and legal assistant Josef Kříž also contributing.
11.9.2014
News
Real estate and construction

Success for KŠB Client: VGP Group Completes Giant Property Deal

Leading developer VGP recently announced the completion of one of the biggest real-estate transactions in Europe in the last decade. KŠB has advised VGP Group since 2005 and helped build the large property portfolio that was sold.
2.9.2014
News
Disputes

Supreme Administrative Court rules in favour of KŠB client in important decision

KŠB successfully represented its client in litigation with the Municipal Office of the City of Prague (the “Municipal Office”) regarding a land lease tender announced by the Municipal Office. After the Municipal Office chose another bidder, the client requested the Municipal Office to make available the bids submitted by other bidders based on its right of access to information.
11.8.2014
News

KŠB’s Team of Tax Advisors Awarded Again

KŠB’s team of tax advisors led by Helena Navrátilová was named one of the leading tax practices in the Czech Republic by World Tax 2014, a tax guide published by rating agency International Tax Review.
4.8.2014
News

KŠB Succeeds in Proceedings before the Supreme Administrative Court

KŠB successfully advised and represented the Radio and Television Broadcasting Council (RTBC) before an extended chamber of the Supreme Administrative Court. The important decision concerned the criteria by which a notice from the RTBC can constitute lawful grounds for imposing a penalty.
25.7.2014
News
Disputes

Supreme Administrative Court: No Penalty in the Lázně Kyselka Case

KŠB represented Karlovarské minerální vody, a.s. in a successful lawsuit to cancel a penalty imposed on KMV by the State Preservation and Landmark Authority for an alleged administrative offence. The authorities alleged that KMV failed to look after, maintain and protect historic buildings in the municipality of Kyselka.
25.7.2014
News

Are Internet Links Lawful?

Hyperlinks are common. But are they lawful if they link to copyrighted documents? The European Court of Justice issued a decision on Internet links for the first time this past February.
25.7.2014
News

Tax Aspects of Profit Share Advances

The Corporations Act has brought a lot of positive changes since January. Members of corporations certainly welcome the option to pay profit share advances on the basis of interim financial statements, provided the corporation clearly has enough to pay them and other legal conditions are fulfilled.
25.7.2014
News

Community Law News

The mandates of some former European MPs have stimulated legislative endeavours by Community authorities. Long sought-after rules for public contracts and concessions, and audits of financial statements, were finalized and adopted in the first months of 2014.
25.7.2014
News

Firms Start Using Options Available Under the Recodification

Despite a certain cautiousness, according to professor Jan Dědič, a KŠB partner and co-author of the legislation, one can see growing interest in the new legal institutes that are supposed to simplify the lives of firms and their managers.
25.7.2014
News

Transparent to the Bone

In March, the European Parliament passed in the first reading an amendment to the original draft AML Directive, which requires Member States to establish registers of legal entities and trust structures in which the end owners and beneficiaries will be listed. The information is to be available to the public. This means that not only major (at least 25%) shareholders but also beneficiaries of private foundations, trusts and similar structures will be disclosed.  KŠB lawyer Vlastimil Pihera comments on the draft as follows:
25.7.2014
News

Emission Allowances: Like a Boomerang

From 2008 to 2012, emission allowances were allocated to electricity producers in the amount determined by the National Allocation Plan. But this originally trouble-free matter may become expensive for the state.
25.7.2014
News

Experience with Regional Airports in Europe

This past spring, KŠB partner Jiří Horník took part in an international air transport conference in Bucharest. The topic of his discussion, which you can read more about at www.patria.cz/pravo, concerned the operations of regional airports, which often have to fight for their own survival. Many regional airports rely on state aid, which has become harder to obtain following the introduction of stricter rules. In practice, many airports could wind up in trouble.
22.7.2014
News
Capital markets

Unique Legal Arrangement for J&T Bank’s Perpetual Bonds

KŠB advised J&T Banka on issuing bonds that offer investors a fixed yield with no maturity date.
9.7.2014
News
Competition

KŠB advises LEO Express

KŠB advises LEO Express in litigation against České dráhy, a.s. concerning compensation for damage
7.7.2014
News
Publications

KŠB for CEE Legal Matters

KŠB partner Pavel Dejl and KŠB associate Martin Krčmář comment on competition law in international publication CEE Legal Matters
30.6.2014
News

KŠB’s Tax Partner in Who’s Who Legal

Who’s Who Legal has identified KŠB Tax Partner Helena Navrátilová as one of the Czech Republic’s two experts in corporate tax.
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