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  • news

    Real estate transfer tax after 1 January 2014

    Czech Republic:As of 1 January 2014, important changes will take place in the area of property taxes, as the Act on Inheritance, Gift, and Conveyance Tax makes way for the new Real Estate Transfer Tax Act (Act No. 340/2013 Coll.).

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  • news

    What is "usufructuary lease"?

    Czech Republic: As of 1 January 2014, two distinct legal relationships will define the manner in which the owner of a thing may make it available for use by others: lease (nájem) and "usufructuary lease" (pacht). Which of the two is to be applied depends on whether the beneficiary will enjoy, aside from the right of use, also the "fruits" of the property (i.e., for all intents and purposes, the profit that can be derived from it). The respective legal regimes for lease and usufructuary lease differ in certain aspects.

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  • news

    The demise of shareholder lists

    Lithuania: Procedures under development for managing data on participants in legal entities.

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  • news

    Extra work in the jurisprudence of the Czech Supreme Court

    Czech Republic: Even though extra work is a common occurrence in principal-contractor relationships, and is being performed based on a mutual understanding between the parties, constant jurisprudence not seldom fails to recognize the contractor's claim to payment for such extra work – and even denies them recourse to enforcing payment on grounds of unjust enrichment.

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  • news

    Tax Flash 2014

    Lithuania: What's new for taxes in 2014

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  • Hírlevélre feliratkozás

    A 'Feliratkozás' gomb megnyomásával elfogadja az adatkezelési szabályzatunkat
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