18.7.2008
News

Finance Ministry instructions D-190, D-223 and D-267 replaced with instruction D-300

The instruction sets out the Czech Finance Ministry's interpretation of some provisions of ITA. Although not binding on tax payers, the instruction is likely to be followed by tax authorities. The wording of instruction D-300 has been more closely specified and now reflects the comments of the Czech Chamber of Tax Advisors and other conclusions approved by the Co-ordination Committee of Czech Finance Ministry and Czech Chamber of Tax Advisors.

For example, Instruction D-300 provides that expenditure (costs) set out in Section 24 subs. 2 ITA constitute tax deductible costs under Section 24 subs. 1 ITA, whether or not they have been incurred to secure, attain or maintain income (provided that they are not expressly specified as not deductible for tax purposes by other provisions of ITA). The Instruction was published in Financial Bulletin no. 11-12/2006 and is available on the Finance Ministry's web pages.

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Success for KŠB’s Litigation Team

KŠB’s litigation team, led by Pavel Dejl and Hana Dejlová, has achieved a significant victory for a long-standing client in a dispute with the Czech Ministry of Justice concerning excessively lengthy court proceedings.

KŠB’s litigation team, led by Pavel Dejl and Hana Dejlová, has achieved a significant victory for a long-standing client in a dispute with the Czech Ministry of Justice concerning excessively lengthy court proceedings.

28.1.2026
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KŠB at EMUN’s Investment Outlook 2026 Conference in Prague

Kocián Šolc Balaštík (KŠB) continues its active cooperation with key partners in the investment and financial sectors, most recently as a partner of EMUN’s Investment Outlook 2026 conference.

Kocián Šolc Balaštík (KŠB) continues its active cooperation with key partners in the investment and financial sectors, most recently as a partner of EMUN’s Investment Outlook 2026 conference.

22.1.2026
Corporate law

KŠB advises the National Development Bank on the integration of the Czech Export Bank

KŠB poskytla právní poradenství Národní rozvojové bance, a.s. v souvislosti s integrací České exportní banky, a.s., do skupiny NRB.

KŠB advised the National Development Bank (Národní rozvojová banka, a.s.) on the integration of the Czech Export Bank (Česká exportní banka, a.s.) into the NRB group.