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 Sponsors 19th Annual Student Research and Professional Activities Competition at Charles University’s Faculty of Law
Kocián Šolc Balaštík was once again a partner of the Student Scientific and Professional Activities (SVOČ) competition at Charles University’s Faculty of Law. The awards ceremony for the 19th annual competition took place on June 11, 2026, with students, academics, and competition partners in attendance.
KŠB Attorneys for legalweb: Let’s Keep the Current Flexible Approach to Judicial Recesses
KŠB attorneys Hana Dejlová and Radka Felgrová participated in a legalweb survey discussing whether Czechia should officially introduce judicial recesses and proposed changes to the country’s court system.
Four KŠB Lawyers Named to the TOP 100 Women in the Czech Legal Business
We are pleased to announce that four KŠB lawyers have been named to this year’s TOP 100 Women in the Czech Legal Business, which is compiled annually by the LEXELITE project and published by Euro magazine.
