Active repentance in criminal proceedings
One of the previous articles was devoted to the criminal measure of voluntary submission to liability. However, a much more…
Paying for the contractor’s accommodation costs, airline tickets, and insurance is considered taxable income
The Supreme Administrative Court, in its judgment of May 29, 2023, case no. II FSK 1093/22, ruled that costs incurred…
When to provide explanations for a conspicuously low price?
The procedure for awarding a public contract is transparent. Transparency is expressed, among other things, by the fact that everyone…
Cross-border transformation and division of a company – amendment of the Commercial Companies Code (CCC)
The amendment of the Commercial Companies Code (CCC) is related to the obligation of implementing Directive (EU) 2019/2121 of the…
Termination of a loan agreement and the statute of limitations for claims for repayment of loan installments
Legal Issue On July 8, 2021, the Financial Ombudsman requested the Supreme Court to make a resolution regarding the following…
It is possible to optimize the timing of profit distribution in order to pay 10% Estonian CIT
A company subject to Estonian CIT can pay a reduced 10% tax rate if the resolution regarding profit distribution is…
New template of employment certificate from May 23, 2023
On May 15, 2023, the regulation of the Minister of Family and Social Policy of May 11, 2023, amending the…
Is it permissible to send customers a request for feedback without their consent?
To send so-called commercial information to customers, you must first have their consent for such actions. We wrote about this…
Deregulation package approved – changes in personal income tax (PIT), value-added tax (VAT), and inheritance and gift tax
The Senate has passed two amendments: the VAT provisions (SLIM VAT 3) and certain other laws. The first one has…
Beneficiary of a family foundation
Beneficiary of a family foundation – who is it? a) Any natural person who does not have to be of…
