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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26.5.2026
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Shortlist Legal 500 Central & Eastern Europe Awards 2026

KŠB and partner Pavel Dejl have been shortlisted for the prestigious Legal 500 Central & Eastern Europe Awards 2026.

KŠBand partner Pavel Dejl have been shortlisted for the prestigious Legal 500Central & Eastern Europe Awards 2026.

25.5.2026
Disputes

KŠB achieved a significant victory in one of the most closely watched cases concerning a review of the adequacy of the consideration paid in a squeeze-out of minority shareholders

The Municipal Court in Prague, in the first instance, dismissed the claims of former minority shareholders of PFNonwovens a.s., who challenged the adequacy of the consideration paid during the squeeze-out carried out in March 2021 and sought to have it increased by up to double the amount.

The Municipal Court in Prague, in the first instance, dismissed the claims of former minority shareholders of PFNonwovens a.s., who challenged the adequacy of the consideration paid during the squeeze-out carried out in March 2021 and sought to have it increased by up to double the amount.

15.5.2026
News

KŠB podpořila letošní SVOČ na Právnické fakultě UK

Advokátní kancelář Kocián Šolc Balaštík se letos stala partnerem Studentské vědecké a odborné činnosti (SVOČ) pořádané Právnickou fakultou Univerzity Karlovy.

Advokátní kancelář Kocián Šolc Balaštík se letos stala partnerem Studentské vědecké a odborné činnosti (SVOČ) pořádané Právnickou fakultou Univerzity Karlovy.