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Legal comment

We bring a weekly commentary covering various areas of law, business, entrepreneurship, and auditing. Our aim is to provide an objective and unbiased perspective on current topics that shape the professional world.

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Directive DAC8: Transparency in Cryptocurrency Taxation4 MIN. READING

Directive DAC8: Transparency in Cryptocurrency Taxation

Od 1. januára 2026 nadobudne účinnosť novela zákona č. 359/2015 Z. z. o automatickej výmene informácií o finančných účtoch, ktorá na Slovensku...

Kalendar01/08/2025Zobrazenia147 read
Amendment to the Act on the Residence of Foreigners Effective from July 1, 20252 MIN. READING

Amendment to the Act on the Residence of Foreigners Effective from July 1, 2025

Applications must include a business plan and a document proving the feasibility and sustainability of the business activity...

Kalendar13/06/2025Zobrazenia274 read
The Court of Justice clarifies the conditions under which a tax exemption may be prohibited under EU law.2 MIN. READING

The Court of Justice clarifies the conditions under which a tax exemption may be prohibited under EU law.

A Polish company provided a railway siding to a railway operator to obtain a property tax exemption. Although it met all Polish law conditions...

Kalendar03/06/2025Zobrazenia209 read
Amendment to the Sports Act2 MIN. READING

Amendment to the Sports Act

An amendment to Act No. 440/2015 Coll. on Sports was approved, which will enter in...

Kalendar16/05/2025Zobrazenia209 read
Slovakia violated lawyer's rights in Kulák case, European Court of Human Rights rules5 MIN. READING

Slovakia violated lawyer's rights in Kulák case, European Court of Human Rights rules

The European Court of Human Rights (ECHR) ruled in its judgment of 3rd April, 2025 in the case Kulák v. the Slovak Republic...

Kalendar25/04/2025Zobrazenia226 read
A contract term that requires a young athlete to pay a portion of their earnings if they become a professional athlete may be unfair3 MIN. READING

A contract term that requires a young athlete to pay a portion of their earnings if they become a professional athlete may be unfair

The Court of Justice, ruled in the area of \u200b\u200bconsumer protection that a contractual term that obliges a young athlete to pay part of his...

Kalendar11/04/2025Zobrazenia187 read
New Financial Transaction Tax Act with the first tax period from April 20256 MIN. READING

New Financial Transaction Tax Act with the first tax period from April 2025

Effective from January 1, 2025, the new Financial Transaction Tax Act, approved by the Government of the Slovak Republic...

Kalendar04/04/2025Zobrazenia214 read
Consumer credit agreements: failure to comply with the information obligation may deprive the bank of its right to interest2 MIN. READING

Consumer credit agreements: failure to comply with the information obligation may deprive the bank of its right to interest

In its judgment No. C-472/23 of the Court of Justice of the EU in the Lexitor case of 13 February 2025, the Court...

Kalendar19/03/2025Zobrazenia184 read
Act No. 248/2024 Coll. on certain obligations and authorizations in the field of crypto-assets aims to align Slovak legislation with Regulation (EU) 2023/1114 of theEuropean Parliament and of the Council on markets in crypto-assets (MiCA)5 MIN. READING

Act No. 248/2024 Coll. on certain obligations and authorizations in the field of crypto-assets aims to align Slovak legislation with Regulation (EU) 2023/1114 of theEuropean Parliament and of the Council on markets in crypto-assets (MiCA)

The law defines the framework for the issuance and offering of crypto-assets to the public, sets rules for tokens linked...

Kalendar05/03/2025Zobrazenia189 read
The entitlement to family allowances for a foreign worker is the same as for a domestic worker4 MIN. READING

The entitlement to family allowances for a foreign worker is the same as for a domestic worker

Third-country nationals who have been admitted to an EU Member State for the purpose of legal employment have the right to equal ...

Kalendar21/02/2025Zobrazenia191 read
Amount paid to a student under an Erasmus+ scholarship should not be taken into account when calculating the income tax of the parent on whom the student is dependent.2 MIN. READING

Amount paid to a student under an Erasmus+ scholarship should not be taken into account when calculating the income tax of the parent on whom the student is dependent.

In case C-277/23 of 16th January 2025 the Court of Justice ruled in its judgment that the amount paid to a student under an Erasmus+...

Kalendar13/02/2025Zobrazenia187 read
Lump sum expenses in 20252 MIN. READING

Lump sum expenses in 2025

According to Act No. 595/2003 Coll. on Income Tax, as amended, a taxpayer may claim lump sum expenses or expenses...

Kalendar23/01/2025Zobrazenia319 read
Contribution to a child's sports activities from 01.01.20252 MIN. READING

Contribution to a child's sports activities from 01.01.2025

From 01.01.2025, the approved government amendment to the Labor Code entered into force, which introduces...

Kalendar15/01/2025Zobrazenia192 read
Employers are obliged to implement a system enabling the measurement of the length of daily working hours3 MIN. READING

Employers are obliged to implement a system enabling the measurement of the length of daily working hours

Employers who employ domestic workers are obliged to implement a system enabling the measurement of the length...

Kalendar20/12/2024Zobrazenia187 read
Amendment to the Act on the Residence of Foreigners4 MIN. READING

Amendment to the Act on the Residence of Foreigners

An amendment to the Act on the Residence of Foreigners has been approved, effective from 15th December, 2024, which introduces the...

Kalendar10/12/2024Zobrazenia187 read
New Construction Act6 MIN. READING

New Construction Act

The Government of the Slovak Republic has approved a draft of a new Construction Act, which should come into effect on...

Kalendar27/11/2024Zobrazenia225 read
The refusal of a Member State to recognise a change of first name and surname that has occurred legally in another Member State is contrary to the rights of Union citizens6 MIN. READING

The refusal of a Member State to recognise a change of first name and surname that has occurred legally in another Member State is contrary to the rights of Union citizens

The Court of Justice ruled in its judgment in case C-4/23 of 4th October 2024 that the refusal of a Member State...

Kalendar13/11/2024Zobrazenia184 read
An online social network that has obtained a user's personal data for the purpose of targeted advertising cannot use it without a time limit and regardless of the nature of this data4 MIN. READING

An online social network that has obtained a user's personal data for the purpose of targeted advertising cannot use it without a time limit and regardless of the nature of this data

The Court of Justice ruled in the judgment in case C-446/21 dated 4th October 2024 that an online social network...

Kalendar08/11/2024Zobrazenia183 read
The new law on the tax on financial transactions and the introduction of a new amount of VAT rates6 MIN. READING

The new law on the tax on financial transactions and the introduction of a new amount of VAT rates

In connection with the consolidation of public finances, the Government of the Slovak Republic approved ...

Kalendar24/10/2024Zobrazenia191 read
Court ruling on the asylum application of an Afghan woman6 MIN. READING

Court ruling on the asylum application of an Afghan woman

Two women of Afghan nationality were refused refugee status by the Austrian authorities. They decided to challenge this...

Kalendar17/10/2024Zobrazenia185 read
Judgment of the Court of Justice in the case of an attempt to access personal data stored on a mobile phone5 MIN. READING

Judgment of the Court of Justice in the case of an attempt to access personal data stored on a mobile phone

During an inspection of the package for narcotics, the Austrian police found that there were 85 grams of marijuana in the package...

Kalendar27/09/2024Zobrazenia179 read
Simplifying the payment of insurance premiums for employers4 MIN. READING

Simplifying the payment of insurance premiums for employers

On September 19th, 2024, Social Insurance Office introduced the first phase of the payment gateway in the eServices system...

Kalendar27/09/2024Zobrazenia187 read
For the purposes of competition law, in principle, price parity clauses cannot be classified as 'ancillary restraints'2 MIN. READING

For the purposes of competition law, in principle, price parity clauses cannot be classified as 'ancillary restraints'

The District Court of Amsterdam has referred questions to the Court of Justice of the EU for a preliminary...

Kalendar20/09/2024Zobrazenia185 read
Amendment to the Higher Education Act2 MIN. READING

Amendment to the Higher Education Act

On 1.9.2024, an amendment to the Higher Education Act came into force, which brings various benefits for university students...

Kalendar13/09/2024Zobrazenia195 read
Amendment to the Accounting Act3 MIN. READING

Amendment to the Accounting Act

Parliament approved an amendment to the Act on Accounting, which brings changes in the area of \u200b\u200breporting information on the...

Kalendar06/09/2024Zobrazenia186 read
Amendment to the Act on compulsory contractual liability insurance for damage caused by the operation of a motor vehicle5 MIN. READING

Amendment to the Act on compulsory contractual liability insurance for damage caused by the operation of a motor vehicle

The primary goal of the approved amendment to the law is the implementation of the directive of the European...

Kalendar30/08/2024Zobrazenia142 read
Amendment of the Statute of the Court of Justice of the EU effective from 1st September 20243 MIN. READING

Amendment of the Statute of the Court of Justice of the EU effective from 1st September 2024

A significant change to the Statute of the Court of Justice of the EU was published in the Official Journal of the European Union...

Kalendar23/08/2024Zobrazenia134 read
Amendment to the Act on Media Services5 MIN. READING

Amendment to the Act on Media Services

An amendment to the Act on Media Services was approved, which brings new powers to the Media Services Council...

Kalendar14/08/2024Zobrazenia137 read
The decision-making body of the court that decides on the matter must itself decide on its outcome4 MIN. READING

The decision-making body of the court that decides on the matter must itself decide on its outcome

The Court of Justice decided by the judgment in the combined cases that the decision-making composition...

Kalendar02/08/2024Zobrazenia132 read
Amendment to the Act on Public Procurement effective from 01.08.20245 MIN. READING

Amendment to the Act on Public Procurement effective from 01.08.2024

The government amendment changes the limits for individual public procurement procedures and unifies the rules for sub-limit...

Kalendar17/07/2024Zobrazenia149 read
An EU member state is not obliged to automatically recognize refugee status granted in another member state5 MIN. READING

An EU member state is not obliged to automatically recognize refugee status granted in another member state

The Court of Justice ruled in the judgment in case C-753/22 dated 18.06.2024 that a member state is not obliged...

Kalendar04/07/2024Zobrazenia133 read
New Act “Lex Assassination”2 MIN. READING

New Act “Lex Assassination”

On 12.06.2024, the Government of the Slovak Republic approved a new law called Lex assassination, which is a reaction to the assassination...

Kalendar20/06/2024Zobrazenia150 read
Tender participant who has been unlawfully excluded from a tender may claim damages for loss of opportunity2 MIN. READING

Tender participant who has been unlawfully excluded from a tender may claim damages for loss of opportunity

In its Judgment of the Court of Justice in case C-547/22 of 6th June 2024 the Court of Justice has ruled that a tenderer...

Kalendar14/06/2024Zobrazenia141 read
JUDr. Petra Baňáková: Nelegálna práca a nelegálne zamestnávanie Články & Novinky #118 Nelegálna práca a nelegálne zamestnávanie predstavujú významný problém na trhu práce, ktorý má negatívne... Prejsť na článok5 MIN. READING

JUDr. Petra Baňáková: Nelegálna práca a nelegálne zamestnávanie Články & Novinky #118 Nelegálna práca a nelegálne zamestnávanie predstavujú významný problém na trhu práce, ktorý má negatívne... Prejsť na článok

Nelegálna práca a nelegálne zamestnávanie predstavujú významný problém na trhu práce, ktorý má negatívne...

Kalendar10/06/2024Zobrazenia163 read
New Consumer Protection Act - Act No. 108/2024 Coll.4 MIN. READING

New Consumer Protection Act - Act No. 108/2024 Coll.

With validity from 22.05.2024 and effective from 01.07.2024, a new Consumer Protection Act has been approved, which will be the basic legislation in...

Kalendar30/05/2024Zobrazenia178 read
The CJEU states that the previous Czech statute of limitation is contrary to EU law5 MIN. READING

The CJEU states that the previous Czech statute of limitation is contrary to EU law

The Czech company Heureka, which operates a portal for comparing sales prices, claims that Google's search engine...

Kalendar19/04/2024Zobrazenia140 read
New psychoactive substances on the list of narcotic and psychotropic substances2 MIN. READING

New psychoactive substances on the list of narcotic and psychotropic substances

A draft law was submitted to the interdepartmental comment procedure, the main ambition of which is to include new psychoactive substances...

Kalendar12/04/2024Zobrazenia163 read
Anyone who has not requested the employer to perform the annual settlement or has not submitted the required documents, has the obligation to file a tax return of type A by April, 2nd 20243 MIN. READING

Anyone who has not requested the employer to perform the annual settlement or has not submitted the required documents, has the obligation to file a tax return of type A by April, 2nd 2024

If an employee worked for multiple employers who paid taxable income, a request for annual settlement...

Kalendar26/03/2024Zobrazenia147 read
The Financial Administration will ease and simplify payments for taxpayers5 MIN. READING

The Financial Administration will ease and simplify payments for taxpayers

Online payment of administrative fees and 15 types of taxes directly through the Financial Administration portal...

Kalendar20/03/2024Zobrazenia132 read
Poland and the Czech Republic violated EU law by denying state’s non-national citizens residing in their countries the right to join political parties.2 MIN. READING

Poland and the Czech Republic violated EU law by denying state’s non-national citizens residing in their countries the right to join political parties.

The Poland and the Czech Republic have violated Union law in electoral matters by denying Union citizens...

Kalendar14/03/2024Zobrazenia143 read
Higher tresholds for demages for the purposes of the criminal code6 MIN. READING

Higher tresholds for demages for the purposes of the criminal code

The key points of this amendment include increased sums that define various categories of damage...

Kalendar05/03/2024Zobrazenia197 read
According to the Court's judgment, an employee employed for a fixed period must be informed of the reasons for the termination of his contract of employment by giving notice, if the provision of this information is required in the case of a permanent employee3 MIN. READING

According to the Court's judgment, an employee employed for a fixed period must be informed of the reasons for the termination of his contract of employment by giving notice, if the provision of this information is required in the case of a permanent employee

A court in Poland heard a dispute between an employee who was employed under a fixed-term...

Kalendar23/02/2024Zobrazenia133 read
Extinction of a shareholder's participation in a limited liability company by exclusion by the court6 MIN. READING

Extinction of a shareholder's participation in a limited liability company by exclusion by the court

In order for a shareholder's actions to be considered a serious breach of his or her duties, it must be a breach...

Kalendar15/02/2024Zobrazenia150 read
Requiring a consumer to bear an unreasonable cost associated with a loan, distinct from interest, may constitute an unfair term.6 MIN. READING

Requiring a consumer to bear an unreasonable cost associated with a loan, distinct from interest, may constitute an unfair term.

Three citizens in Poland entered into consumer loan agreements which stated that they would pay...

Kalendar02/02/2024Zobrazenia138 read
Consumer who enters into a lease contract for a car without an obligation to buy does not have a right to cancel the contract3 MIN. READING

Consumer who enters into a lease contract for a car without an obligation to buy does not have a right to cancel the contract

The Court of justice of the European Union´s judgment clarifies the consumer's rights in the area...

Kalendar26/01/2024Zobrazenia141 read
According to a judgment of the Court of Justice of the European Union, a patient has the right to obtain a first copy of his medical record free of charge4 MIN. READING

According to a judgment of the Court of Justice of the European Union, a patient has the right to obtain a first copy of his medical record free of charge

A patient in Germany asked his doctor for a copy of his medical record on the grounds that he wanted to hold his doctor...

Kalendar19/01/2024Zobrazenia139 read
The Government of the Slovak Republic has approved an amendment to the Income Tax Act, which introduces a minimum tax for specified legal entities as of 01.01.2024.2 MIN. READING

The Government of the Slovak Republic has approved an amendment to the Income Tax Act, which introduces a minimum tax for specified legal entities as of 01.01.2024.

The essence of the amendment is introducing a minimum tax obligation for legal persons whose tax...

Kalendar12/01/2024Zobrazenia143 read
In Judgment C-660/21, the Court of Justice held that European Union law does not preclude a national court from reviewing ex officio a breach of the obligation to inform the suspect immediately of his right to refuse to give notice.3 MIN. READING

In Judgment C-660/21, the Court of Justice held that European Union law does not preclude a national court from reviewing ex officio a breach of the obligation to inform the suspect immediately of his right to refuse to give notice.

However, the suspect must not be deprived of an effective possibility of access to a lawyer, if necessary...

Kalendar05/01/2024Zobrazenia130 read
From 01.01.2024, an amendment to Act No.461/2003 Coll. on Social Insurance, as amended, will come into force, which will also entitle graduates of secondary and higher education institutions to maternity leave2 MIN. READING

From 01.01.2024, an amendment to Act No.461/2003 Coll. on Social Insurance, as amended, will come into force, which will also entitle graduates of secondary and higher education institutions to maternity leave

A period of 270 days during which women must be insured for sickness includes a period during study at...

Kalendar15/12/2023Zobrazenia136 read
Use of the inflation clause in the parents' agreement on maintenance2 MIN. READING

Use of the inflation clause in the parents' agreement on maintenance

A child support agreement is an agreement between the parents of a minor child, also called a parenting agreement. This agreement governs parental...

Kalendar08/12/2023Zobrazenia144 read
Wearing religious symbols in the workplace: the public administration can decide to prohibit the wearing of such symbols by all its employees2 MIN. READING

Wearing religious symbols in the workplace: the public administration can decide to prohibit the wearing of such symbols by all its employees

An employee of the municipality of Ans (Belgium), who performs her function as head of a department practically...

Kalendar01/12/2023Zobrazenia141 read
Improved legal protection of air and environment3 MIN. READING

Improved legal protection of air and environment

The new Act No. 146/2023 Coll. on Air Protection was adopted, which, together with its implementing regulations, transposes up to 11 European Union...

Kalendar23/11/2023Zobrazenia147 read
Financial Administration Extends Issuance and Validity of Qualified Certificates for Recognized Authorization Method2 MIN. READING

Financial Administration Extends Issuance and Validity of Qualified Certificates for Recognized Authorization Method

According to the decree, users can authorize selected actions using an ID card or residence permit with a chip...

Kalendar15/11/2023Zobrazenia133 read
The ne bis in idem principle applies to penalties imposed for unfair commercial practices which are classified as administrative penalties of a criminal nature2 MIN. READING

The ne bis in idem principle applies to penalties imposed for unfair commercial practices which are classified as administrative penalties of a criminal nature

By the ne bis in dem principle we mean that it is not possible to initiate or conduct new criminal proceedings in ...

Kalendar08/11/2023Zobrazenia132 read
Cancellation of a flight due to the unexpected death of a co-pilot does not relieve an airline of its obligation to compensate passengers6 MIN. READING

Cancellation of a flight due to the unexpected death of a co-pilot does not relieve an airline of its obligation to compensate passengers

On 17.06.2019, TAP Portugal was due to operate a flight between Stuttgart...

Kalendar30/10/2023Zobrazenia129 read
New insolvency register6 MIN. READING

New insolvency register

The amendment will make it possible to create a new register of preinsolvency, insolvency and liquidation proceedings in order to unify and...

Kalendar19/10/2023Zobrazenia161 read
Judgment of the Constitutional Court PL. ÚS 1/2021-164 on the penalty of forfeiture of property imposed pursuant to Section 58 (2), (3) of Act No. 300/2005 Coll. Criminal Code as amended (hereinafter referred to as the („Criminal Code“)3 MIN. READING

Judgment of the Constitutional Court PL. ÚS 1/2021-164 on the penalty of forfeiture of property imposed pursuant to Section 58 (2), (3) of Act No. 300/2005 Coll. Criminal Code as amended (hereinafter referred to as the („Criminal Code“)

By this Ruling, the Constitutional Court declared that the provisions of Section 58 (2), (3) of the Criminal Code

Kalendar13/10/2023Zobrazenia151 read
Judgment of the Court of Justice in case C-143/22 of 21.09.20235 MIN. READING

Judgment of the Court of Justice in case C-143/22 of 21.09.2023

The Court of Justice has ruled that the „return“ Directive applies to any third-country national who has entered the territory

Kalendar06/10/2023Zobrazenia133 read
Offences and administrative offences you may commit when voting2 MIN. READING

Offences and administrative offences you may commit when voting

The Chairman of the National Council of the Slovak Republic, by Decision No.204/2023 Coll., announced...

Kalendar29/09/2023Zobrazenia139 read
Right to compensation for non-pecuniary damage3 MIN. READING

Right to compensation for non-pecuniary damage

In particular, a natural person shall have the right to have unjustified interferences with his or her right to the protection of his or her...

Kalendar25/09/2023Zobrazenia138 read
Non-identification of a parent with Christian doctrine is not a reason for refusing to enroll a child in a church school if it is closer to the child's home3 MIN. READING

Non-identification of a parent with Christian doctrine is not a reason for refusing to enroll a child in a church school if it is closer to the child's home

The proceedings concerned the ordering of an interim measure replacing the father's consent to the application...

Kalendar15/09/2023Zobrazenia150 read
What did the amendment to the Act on the Protection of Whistleblowers of Anti-Social Activity bring?6 MIN. READING

What did the amendment to the Act on the Protection of Whistleblowers of Anti-Social Activity bring?

Following on from the amendment already in force, it is necessary to point out the context, which will bring the reader...

Kalendar07/09/2023Zobrazenia141 read
The decision of the Constitutional Court of the Slovak Republic dated 09.08.2023 on delivery of documents in civil proceedings.4 MIN. READING

The decision of the Constitutional Court of the Slovak Republic dated 09.08.2023 on delivery of documents in civil proceedings.

The Constitutional Court of the Slovak Republic in the proceedings under case No. IV. ÚS...

Kalendar18/08/2023Zobrazenia137 read
Judgment of the European Court of Human Rights in a case of unreasonable length of court proceedings of 20.07.2023.2 MIN. READING

Judgment of the European Court of Human Rights in a case of unreasonable length of court proceedings of 20.07.2023.

The European Court of Human Rights has handed down its judgment in Sarkocy v. Slovak Republic, No. 51334/21....

Kalendar07/08/2023Zobrazenia132 read
Everyone has the right to know the date and reasons for familiarization with their personal data3 MIN. READING

Everyone has the right to know the date and reasons for familiarization with their personal data

Judgment of the Court of Justice analyzed the situation when an employee and at the same time a client of the bank...

Kalendar28/07/2023Zobrazenia132 read
Arbitration is becoming increasingly popular3 MIN. READING

Arbitration is becoming increasingly popular

Arbitration, or otherwise known as arbitration, has recently been increasingly prioritised...

Kalendar21/07/2023Zobrazenia142 read
Amendment to tax law brings lower tax burden on cryptocurrencies5 MIN. READING

Amendment to tax law brings lower tax burden on cryptocurrencies

The National Council of the Slovak Republic approved a proposal of a group of deputies amending Act No. 595/2003 Coll....

Kalendar14/07/2023Zobrazenia149 read
Ruling of the Constitutional Court of the Slovak Republic on the compliance of the provision of Section 363 of the Criminal Procedure Code with the Constitution of the Slovak Republic6 MIN. READING

Ruling of the Constitutional Court of the Slovak Republic on the compliance of the provision of Section 363 of the Criminal Procedure Code with the Constitution of the Slovak Republic

On 21 June 2021, the Constitutional Court of the Slovak Republic issued the Ruling PL. ÚS 1/2022-270 in the matter...

Kalendar30/06/2023Zobrazenia143 read
Last calls for multiple sanctions of drivers?4 MIN. READING

Last calls for multiple sanctions of drivers?

The aim of the amendment in question should be to reduce the harshness of the law and its negative...

Kalendar21/06/2023Zobrazenia134 read
The biggest reform of the judiciary effective from June 1st 2023, the so-called Judicial Map4 MIN. READING

The biggest reform of the judiciary effective from June 1st 2023, the so-called Judicial Map

On the June 1st, 2023 a so-called new Judicial Map of the Slovak Republic came into effect...

Kalendar06/06/2023Zobrazenia139 read
Modernisation of public schools’ education3 MIN. READING

Modernisation of public schools’ education

In the last decades we can see parents with pre-school and school-age children complaining...

Kalendar15/05/2023Zobrazenia142 read
Are you a potential landowner or heir?4 MIN. READING

Are you a potential landowner or heir?

The pilot project, which started on 01.01.2023, was launched by the Slovak Land Fund and has been a great...

Kalendar01/05/2023Zobrazenia138 read
New developments in the fight against money laundering and terrorist financing6 MIN. READING

New developments in the fight against money laundering and terrorist financing

On 28 March 2023, MEPs from the relevant committees adopted an opinion on the new Anti-Money Laundering...

Kalendar24/04/2023Zobrazenia146 read
Increase of the amount of meal allowance for business trips from 01.01.2023, Act No. 283/2022 Coll.4 MIN. READING

Increase of the amount of meal allowance for business trips from 01.01.2023, Act No. 283/2022 Coll.

The issue of the increase in the amount of the meal allowance in conjunction with the amount of the employer's contribution ...

Kalendar11/04/2023Zobrazenia143 read
Amendment to Act No. 264/2022 Coll. - Act on Media Services and on Amendments and Additions to Certain Acts3 MIN. READING

Amendment to Act No. 264/2022 Coll. - Act on Media Services and on Amendments and Additions to Certain Acts

In the intent of the Slovak Republic, we can speak about the establishment of a new body, namely...

Kalendar27/03/2023Zobrazenia148 read
Courts cannot make excuses when they are inactive, Constitutional court says5 MIN. READING

Courts cannot make excuses when they are inactive, Constitutional court says

The Constitutional Court of the SR in the proceedings under case No. III. ÚS 572/2022, has heard the applicant's...

Kalendar16/02/2023Zobrazenia144 read
New Judgment of the Court of Justice in favour of passengers6 MIN. READING

New Judgment of the Court of Justice in favour of passengers

Passengers whose travel package has been disrupted by measures to combat the COVID-19...

Kalendar26/01/2023Zobrazenia139 read
The Ministry of Justice of the Slovak Republic has submitted a draft law on the transformation...2 MIN. READING

The Ministry of Justice of the Slovak Republic has submitted a draft law on the transformation...

Transformations and cross-border transformations will represent new changes in the company, especially...

Kalendar19/01/2023Zobrazenia132 read
New Act No. 111/2022 Coll. on the resolution of imminent bankruptcy4 MIN. READING

New Act No. 111/2022 Coll. on the resolution of imminent bankruptcy

With effect from July 17th 2022, this law on dealing with imminent bankruptcy supplemented the insolvency...

Kalendar11/01/2023Zobrazenia155 read
The new legislation of the Act on Construction3 MIN. READING

The new legislation of the Act on Construction

This law was approved by the National Council of the Slovak Republic in April and will enter into force on April...

Kalendar05/01/2023Zobrazenia166 read
Decision of the European Court of Human Rights in favour of the Slovak Republic2 MIN. READING

Decision of the European Court of Human Rights in favour of the Slovak Republic

European Court of Human Rights, it ruled on two complaints (No. 41510/16 and 81651/17) filed...

Kalendar29/12/2022Zobrazenia151 read
Vote of no confidence in the government6 MIN. READING

Vote of no confidence in the government

The Government of the Slovak Republic has been plagued by internal political contradictions that have prevented it from pushing through key...

Kalendar21/12/2022Zobrazenia147 read
Amendment to Act on insolvency and restructuring4 MIN. READING

Amendment to Act on insolvency and restructuring

As part of the Recovery Plan and communication with the Commission of the European Union, the Slovak Republic...

Kalendar15/12/2022Zobrazenia137 read
Dismissal of the indictment and return of the case to the prosecutor2 MIN. READING

Dismissal of the indictment and return of the case to the prosecutor

The amendment in to the Act No. 40/1964 Coll. Civil Code as amended preserves the division into a general regulation...

Kalendar09/12/2022Zobrazenia153 read
Amendment to the Securities Act in Interdepartmental proceedings3 MIN. READING

Amendment to the Securities Act in Interdepartmental proceedings

The first goal of the amendment is to fulfil task C.24. from the Action Plan to combat the legalization...

Kalendar02/12/2022Zobrazenia139 read
Liability for defects and warranty according to consumer law4 MIN. READING

Liability for defects and warranty according to consumer law

The amendment in to the Act No. 40/1964 Coll. Civil Code as amended preserves the division into a general regulation...

Kalendar25/11/2022Zobrazenia149 read
Labor law news in 20233 MIN. READING

Labor law news in 2023

Act 311/2022 (Labor Code) is the most frequently amended legal regulation in the legislation of the Slovak Republic...

Kalendar18/11/2022Zobrazenia132 read
Ne bis in idem in the latest decisions of the Court of Justice of the European Union3 MIN. READING

Ne bis in idem in the latest decisions of the Court of Justice of the European Union

The Charter of Fundamental Rights of the EU provides that "no one may be prosecuted or punished in criminal ...

Kalendar11/11/2022Zobrazenia140 read
Alcohol behind the wheel2 MIN. READING

Alcohol behind the wheel

In recent times, we have increasingly encountered the fact that the accident rate of drivers on Slovak roads...

Kalendar27/10/2022Zobrazenia167 read
Ministry of Justice improves free access to information2 MIN. READING

Ministry of Justice improves free access to information

Following the transposition of Directive (EU) 2019/1024 of the European Parliament and of the Council...

Kalendar16/09/2022Zobrazenia136 read
Draft law on actions for the protection of consumers' collective interests4 MIN. READING

Draft law on actions for the protection of consumers' collective interests

The Ministry of Justice of the Slovak Republic has submitted to the inter-ministerial comment procedure...

Kalendar05/09/2022Zobrazenia147 read
The amendment to the Commercial Code will simplify establishing a Limited Liability Company3 MIN. READING

The amendment to the Commercial Code will simplify establishing a Limited Liability Company

The Ministry of Justice of the Slovak Republic submitted a draft of a new law amending...

Kalendar08/08/2022Zobrazenia138 read
A move towards increasing the protection of minors4 MIN. READING

A move towards increasing the protection of minors

Deputies of the National Council of the Slovak Republic moved to the next reading an change in the legislation...

Kalendar29/07/2022Zobrazenia140 read
Direct sale of real estate by the municipality2 MIN. READING

Direct sale of real estate by the municipality

In the Municipal property Act, we distinguish three ways in which municipal property can be transferred, which ...

Kalendar13/07/2022Zobrazenia164 read
News in Act on Sport6 MIN. READING

News in Act on Sport

The aim of this amendment to the Act is to consider the needs of application practice. The amendment to the Act aims...

Kalendar07/07/2022Zobrazenia140 read
What will the Publications Act and the Media Services Act bring?5 MIN. READING

What will the Publications Act and the Media Services Act bring?

The original concept that the right of reply was to guarantee ‘’equality of arms’’ between the publisher...

Kalendar29/06/2022Zobrazenia142 read
Retroactivity in Administrative punishment6 MIN. READING

Retroactivity in Administrative punishment

In our legal system, a true retroactivity is unacceptable, and this is mainly due to the guarantee of the protection...

Kalendar20/06/2022Zobrazenia145 read
Amendment to the Execution Rules for better law enforcement5 MIN. READING

Amendment to the Execution Rules for better law enforcement

Failure to comply with the court decision may deprive the person of a driver's license...

Kalendar09/06/2022Zobrazenia147 read
Preparations of modifications to Act on accounting5 MIN. READING

Preparations of modifications to Act on accounting

On 13th May, 2022, an inter-service consultation procedure was initiated on a draft law amending...

Kalendar03/06/2022Zobrazenia137 read
Establishing, Masterminding and Supporting a Criminal Group6 MIN. READING

Establishing, Masterminding and Supporting a Criminal Group

One of the crimes that must be committed in order for us to be able to talk about a criminal group...

Kalendar24/05/2022Zobrazenia149 read
New Spatial Planning Act and new Construction Act have passed parliament6 MIN. READING

New Spatial Planning Act and new Construction Act have passed parliament

The main purpose of the New Spatial Planning Act is mainly the electronization and digitization of data...

Kalendar16/05/2022Zobrazenia133 read
Ad Section 363 of the Act No. 301/2005 Coll. on Criminal Judicial Procedure5 MIN. READING

Ad Section 363 of the Act No. 301/2005 Coll. on Criminal Judicial Procedure

In the last few years, it would be difficult to find section in our legal system that would be discussed more...

Kalendar26/04/2022Zobrazenia144 read
Member of the National Council of the Slovak Republic convicted of an intentional extremist crime3 MIN. READING

Member of the National Council of the Slovak Republic convicted of an intentional extremist crime

Leader of the ĽSNS party was found guilty by the Supreme Court of the Slovak Republic for committing...

Kalendar14/04/2022Zobrazenia141 read
Concept of procuration and the possibility of its conferring by a natural person - entrepreneur3 MIN. READING

Concept of procuration and the possibility of its conferring by a natural person - entrepreneur

Act No. 513/1991 Coll., the Commercial Code, as amended ("Commercial Code") defines the scope of the legal institute of...

Kalendar28/03/2022Zobrazenia155 read
Few words regarding the conflict regulation4 MIN. READING

Few words regarding the conflict regulation

If an armed conflict occurs on the territory of an independent state, this legally binding principle can be said to be violated...

Kalendar09/03/2022Zobrazenia129 read
Permanent Kurzarbeit - changes starting in March 20223 MIN. READING

Permanent Kurzarbeit - changes starting in March 2022

Slovakia will have legislation on short-time working so called “Kurzarbeit”. Kurzarbeit is a German term, which means a temporary reduction...

Kalendar23/02/2022Zobrazenia138 read
Termination of the employment with employees with disabilities within the meaning of the amendment to the Labour Code3 MIN. READING

Termination of the employment with employees with disabilities within the meaning of the amendment to the Labour Code

This new legislation aims to strengthen the rights of people with disabilities, to promote their social development and to provide...

Kalendar30/01/2022Zobrazenia139 read
Amendment to the Electronic Communications Act4 MIN. READING

Amendment to the Electronic Communications Act

The Directive seeks to phase out sector-specific regulation and reach a state where electronic communications are regulated only by competition law...

Kalendar24/01/2022Zobrazenia138 read
Claiming damages for sharing defamatory statements on the internet under the latest CJEU judgement3 MIN. READING

Claiming damages for sharing defamatory statements on the internet under the latest CJEU judgement

It should be said that legislative reform represents a better solution than the partial approach...

Kalendar17/01/2022Zobrazenia138 read
The renewal of the company's registration in the Business Register2 MIN. READING

The renewal of the company's registration in the Business Register

The mentioned amendment set out new conditions, which resulted in the companies’ strike off from the Register. That was the reason why 12,170 legal...

Kalendar17/12/2021Zobrazenia135 read
Court of Justice examined whether Stand-by Time Counts as Working Time5 MIN. READING

Court of Justice examined whether Stand-by Time Counts as Working Time

The Court of Justice of European Union clarifies the extent to which periods of stand-by time according to a stand-by system may be classified as...

Kalendar02/12/2021Zobrazenia135 read
Visible forms of expression of political, philosophical or religious beliefs in the workplace5 MIN. READING

Visible forms of expression of political, philosophical or religious beliefs in the workplace

Court of Justice of European Union (CJEU) took under consideration case...

Kalendar25/11/2021Zobrazenia131 read
The General Court commented registration of a sound trademark presented in audio format for the first time3 MIN. READING

The General Court commented registration of a sound trademark presented in audio format for the first time

Company Ardagh Metal Beverage Holdings GmbH & Co. KG filed an application for a sound mark as a European Union...

Kalendar17/11/2021Zobrazenia127 read
What about the author's work after his death?2 MIN. READING

What about the author's work after his death?

It is nothing revolutionary in the world to publish unpublished work after the death of their author (for simplification terms author and artist...

Kalendar10/11/2021Zobrazenia141 read
Changes deductions from wages in execution proceedings5 MIN. READING

Changes deductions from wages in execution proceedings

On 9th July 2021, the Ministry of Justice of Slovakia submitted a proposed amendment to a government...

Kalendar20/10/2021Zobrazenia142 read
Amendment to the Copyright Law6 MIN. READING

Amendment to the Copyright Law

Ministry of Culture of the Slovak Republic has submitted an amendment to the Act No. 185/2015 Coll. Copyright Act...

Kalendar11/10/2021Zobrazenia148 read
Draft of Act on resolving imminent bankruptcy6 MIN. READING

Draft of Act on resolving imminent bankruptcy

The current period requires effective solutions to the problems of entrepreneurs. One of such solutions might be the draft of a new Act of the...

Kalendar05/10/2021Zobrazenia136 read
Differences between the conduct of the statutory body and the restriction of the executive body´s power to act on behalf of the company6 MIN. READING

Differences between the conduct of the statutory body and the restriction of the executive body´s power to act on behalf of the company

In practice, a distinction must be made between determining the method of statutory action on behalf of the compan...

Kalendar20/09/2021Zobrazenia164 read
Applying Commercial Law to Employment relationships6 MIN. READING

Applying Commercial Law to Employment relationships

In the first instance proceedings, the plaintiff as a former employee argued that his employment relationship continues...

Kalendar15/09/2021Zobrazenia137 read
Another judgment regarding the right to privacy vs. the right to freedom of expression5 MIN. READING

Another judgment regarding the right to privacy vs. the right to freedom of expression

The European Court of Human Rights (ECHR) contributes to a traditional dispute...

Kalendar17/08/2021Zobrazenia137 read
New guidelines for virtual voice assistants and personal data processing2 MIN. READING

New guidelines for virtual voice assistants and personal data processing

The European Data Protection Board (EDPB) has adopted new Guidelines...

Kalendar10/08/2021Zobrazenia138 read
Change of rules for tradesmen2 MIN. READING

Change of rules for tradesmen

Pursuant to the new regulation, the trade licensing department no longer requires duplicate provision of information previously provided or...

Kalendar03/08/2021Zobrazenia139 read
New regulation for customs clearance have come into force3 MIN. READING

New regulation for customs clearance have come into force

A new regulation of customs clearance in the EU has come into effect in July. According to it, shipments from third countries outside the European...

Kalendar26/07/2021Zobrazenia135 read
Fulfilment of the obligation in the form of a virtual currency?4 MIN. READING

Fulfilment of the obligation in the form of a virtual currency?

Cryptocurrencies are virtual currencies that use cryptography - a technique for encrypted communication. This...

Kalendar19/07/2021Zobrazenia136 read
Ordered sell of the apartment caused by the tenant6 MIN. READING

Ordered sell of the apartment caused by the tenant

Within the limits of law, the owner shall be entitled to hold the subject of his ownership, use it, consume it proceeds and dispose of it...

Kalendar14/07/2021Zobrazenia140 read
Changes in the regime of entry into the territory of the Slovak Republic5 MIN. READING

Changes in the regime of entry into the territory of the Slovak Republic

From Monday, July 5, Slovakia will be in II. phase according to the newly introduced "alert system". This will mean introducing intensive border...

Kalendar08/07/2021Zobrazenia130 read
The crime of dangerous electronic harassment6 MIN. READING

The crime of dangerous electronic harassment

The amendment to the Criminal Code No. 300/2005 Coll. with effect from 1st July 2021 Additionally a new crime of dangerous...

Kalendar29/06/2021Zobrazenia137 read
New minimum profit tax in the G73 MIN. READING

New minimum profit tax in the G7

The G7 countries (USA, Canada, Japan, the United Kingdom, Germany, Italy and France) have agreed on the minimum rate of income tax...

Kalendar21/06/2021Zobrazenia138 read
The addition of mandatory identification data to the Business register of the Slovak Republic will be automated6 MIN. READING

The addition of mandatory identification data to the Business register of the Slovak Republic will be automated

The Ministry of Justice of the Slovak Republic, in cooperation with the registry courts, will relieve entrepreneurs...

Kalendar14/06/2021Zobrazenia127 read
Proposal for a Regulation on a European approach for Artificial Intelligence2 MIN. READING

Proposal for a Regulation on a European approach for Artificial Intelligence

The European Commission is proposing the first-ever legal framework for artificial intelligence, focusing...

Kalendar07/06/2021Zobrazenia135 read
The Institute of Criminal Order in Criminal Proceedings2 MIN. READING

The Institute of Criminal Order in Criminal Proceedings

A criminal order is an institute of an accelerated decision in criminal proceedings, which has the effects and nature of a conviction....

Kalendar31/05/2021Zobrazenia152 read
The amendment to the Income Tax Act also introduces CFC rules for natural persons2 MIN. READING

The amendment to the Income Tax Act also introduces CFC rules for natural persons

The intension of the legislator is therefore an effort to motivate the natural persons not to avoid...

Kalendar25/05/2021Zobrazenia146 read
(Non)taxation of virtual currencies acquired by donation5 MIN. READING

(Non)taxation of virtual currencies acquired by donation

Income obtained by donation is not subject to income tax, neither in the case of natural persons nor legal persons....

Kalendar18/05/2021Zobrazenia141 read
The new rules for the acquisition of land by prescription are effective6 MIN. READING

The new rules for the acquisition of land by prescription are effective

A certificate with a notary stamp will no longer be enough to acquit land by prescription. From 1.5.2021, the confirmation of Acquisitive...

Kalendar09/05/2021Zobrazenia158 read
Milder assessment of the factual justification of opposition filed by a natural person2 MIN. READING

Milder assessment of the factual justification of opposition filed by a natural person

The amendment aimed to re-evaluate the legal regulation of the reminder...

Kalendar02/05/2021Zobrazenia140 read
An overview of anti-pandemic measures6 MIN. READING

An overview of anti-pandemic measures

The all-Slovak COVID AUTOMAT remains in the burgundy colour and the national III. degree of warning. Nevertheless, there will be changes in the...

Kalendar25/04/2021Zobrazenia134 read
On-call time as working time5 MIN. READING

On-call time as working time

The Court of Justice of the EU has ruled on the conditions in which on-call time in the form of continuous availability should be considered working...

Kalendar12/04/2021Zobrazenia141 read
Internet framing and communication to the public4 MIN. READING

Internet framing and communication to the public

Framing means the insertion of the author's work, in this case, a communication to the public, on a third party's website, where it is consequently...

Kalendar07/04/2021Zobrazenia132 read
Design of a brick of a LEGO toy building set should be valid3 MIN. READING

Design of a brick of a LEGO toy building set should be valid

LEGO company started proceedings before the General Court of the European Union and sought the annulment of the judgement from 2019...

Kalendar29/03/2021Zobrazenia144 read
Holidays during the pandemic2 MIN. READING

Holidays during the pandemic

On March 20, 2021, the adopted Decree No.160 of the Government of the Slovak Republic enters into force, which extends...

Kalendar19/03/2021Zobrazenia133 read
Obligation to wear a respirator6 MIN. READING

Obligation to wear a respirator

Pursuant to this Decree (with exceptions as mentioned), all individuals in public and in the interiors of buildings or in public transport are...

Kalendar15/03/2021Zobrazenia134 read
Criminal proceedings and limits on the use of personal data6 MIN. READING

Criminal proceedings and limits on the use of personal data

The Supreme Court of Estonia asked whether law enforcement and lower courts were permitted to use information collected from personal data...

Kalendar11/03/2021Zobrazenia141 read
Individualism of proceedings for breach of antitrust law6 MIN. READING

Individualism of proceedings for breach of antitrust law

The Commission found Slovak Telekom liable for abuse of a dominant position on the market for certain telecommunications services...

Kalendar02/03/2021Zobrazenia131 read
Update of the law on designations of origin products6 MIN. READING

Update of the law on designations of origin products

On February 3, 2021, the National Council of the Slovak Republic approved the update of Act no. 469/2003 Coll....

Kalendar17/02/2021Zobrazenia135 read
COVID automaton and restriction modes5 MIN. READING

COVID automaton and restriction modes

The government approved the restriction of freedom of movement and residence by a curfew from Monday...

Kalendar09/02/2021Zobrazenia137 read
HALLOUMI ≠ BBQLOUMI4 MIN. READING

HALLOUMI ≠ BBQLOUMI

The Court of Justice of the EU held in Case T-328/17 that a lower degree...

Kalendar03/02/2021Zobrazenia134 read
The consent to the processing of personal data cannot be assumed5 MIN. READING

The consent to the processing of personal data cannot be assumed

The Court of Justice of the EU in Case C-61/19 Orange Romania SA v Autoritative National...

Kalendar12/11/2020Zobrazenia137 read
Restrictions on the entry of persons into the premises of the employer3 MIN. READING

Restrictions on the entry of persons into the premises of the employer

On 30 October 2020, a Decree of the Public Health Office of the Slovak Republic was issued in Volume 12 of the Bulletin of the Government of the...

Kalendar02/11/2020Zobrazenia150 read
General restriction on freedom of movement and residence5 MIN. READING

General restriction on freedom of movement and residence

On 30.09.2020, the Government of the Slovak Republic approved a proposal for a declaration of the state of emergency...

Kalendar26/10/2020Zobrazenia138 read
Changes in legal regulation of "home office"2 MIN. READING

Changes in legal regulation of "home office"

On 2 April 2020, the National Council of the Slovak Republic approved an amendment to Act No. 311/2001 Coll. Labour Code,...

Kalendar15/09/2020Zobrazenia140 read
The Court of Justice of the European Union has ruled on the openness of the Internet6 MIN. READING

The Court of Justice of the European Union has ruled on the openness of the Internet

In its judgement of 15 September 2020 (Joined Cases C-807/18 and C-39/19 Telenor Magyarország Zrt./Nemzeti...

Kalendar15/09/2020Zobrazenia139 read
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Slávičie údolie 106,

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974 01 Banská Bystrica

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Košice

Dunajská 3,

041 01 Košice

(Castor Business Resid.) - 3th floor

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LEXANTE s.r.o.,

Slávičie údolie 106,

811 02 Bratislava

BUSINESS ID: 53 362 624

TAX ID: 2121363849

VAT NUMBER: SK2121363849


Registered in the Commercial Register of the Municipal Court Bratislava III, Section: Sro, File No.: 147916/B

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SWIFT: TATRSKBX

BANK: Tatra banka, a. s.

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