Finance Ministry instructions D-190, D-223 and D-267 replaced with instruction D-300
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.
Other articles
KŠB secures landmark Supreme Court ruling on size premiums in squeeze-out valuations
Kocián Šolc Balaštík (KŠB) has obtained a significant victory before the Czech Supreme Court in a dispute over the fairness of the consideration paid to minority shareholders in Léčebné lázně Mariánské Lázně a.s. In its judgment in case no. 27 Cdo 1678/2025, the Court dismissed the claimants’ appeal and upheld the lower courts’ decisions. KŠB lawyers Radka Felgrová and Vlastimil Pihera represented the company and its majority shareholder.
KŠB advises on the sale of a majority stake in Znakon Group to enteria
KŠB provided legal advice on the sale of a 75% stake in Znakon, Znakon Asfalt and Znakon Servis to enteria, a Pardubice-based group and one of the Czech Republic’s largest construction holdings.
KŠB Runs for a Good Cause
On Tuesday, 8 September three teams from KŠB took part in the eighth annual Good Will Run organised by the Olga Havel Foundation in Prague’s Hvězda Park. Proceeds from the entry fees will go towards supporting families facing difficult circumstances due to serious illness, loss of housing or domestic violence.
