Instructions from the General Tax Directorate regarding the Income Tax Act
The General Tax Directorate has issued up-to-date instruction No. GFŘ D-6, which shall replace instruction No. D-300 of 2006 and shall apply to the uniform procedure to enforce certain provisions of the Income Tax Act. The General Tax Directorate deems the instruction to be applicable to the taxable period which commenced in this calendar year.
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.
