KSB Tax Advisors for Finanční management Magazine: Which Recent Court Rulings Should You Be Aware Of?
The topics addressed in the article include judgments on procedural issues such as the commencement of tax inspections, the burden of proving accepted performance under service agreements, and so-called concealed employment. Two particular matters worth mentioning include the judgement in which the Supreme Administrative Court held that a tax entity cannot be requested to prove a fact that has never occurred and another case-law ruling regarding the definition of expenses that reduce the taxpayer’s tax base.
For the entire article, click here (in Czech only)
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.
