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.
Od 1. januára 2026 nadobudne účinnosť novela zákona č. 359/2015 Z. z. o automatickej výmene informácií o finančných účtoch, ktorá na Slovensku...
Applications must include a business plan and a document proving the feasibility and sustainability of the business activity...
A Polish company provided a railway siding to a railway operator to obtain a property tax exemption. Although it met all Polish law conditions...
An amendment to Act No. 440/2015 Coll. on Sports was approved, which will enter in...
The European Court of Human Rights (ECHR) ruled in its judgment of 3rd April, 2025 in the case Kulák v. the Slovak Republic...
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...
Effective from January 1, 2025, the new Financial Transaction Tax Act, approved by the Government of the Slovak Republic...
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...
The law defines the framework for the issuance and offering of crypto-assets to the public, sets rules for tokens linked...
Third-country nationals who have been admitted to an EU Member State for the purpose of legal employment have the right to equal ...
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+...
According to Act No. 595/2003 Coll. on Income Tax, as amended, a taxpayer may claim lump sum expenses or expenses...
From 01.01.2025, the approved government amendment to the Labor Code entered into force, which introduces...
Employers who employ domestic workers are obliged to implement a system enabling the measurement of the length...
An amendment to the Act on the Residence of Foreigners has been approved, effective from 15th December, 2024, which introduces the...
The Government of the Slovak Republic has approved a draft of a new Construction Act, which should come into effect on...
The Court of Justice ruled in its judgment in case C-4/23 of 4th October 2024 that the refusal of a Member State...
The Court of Justice ruled in the judgment in case C-446/21 dated 4th October 2024 that an online social network...
In connection with the consolidation of public finances, the Government of the Slovak Republic approved ...
Two women of Afghan nationality were refused refugee status by the Austrian authorities. They decided to challenge this...
During an inspection of the package for narcotics, the Austrian police found that there were 85 grams of marijuana in the package...
On September 19th, 2024, Social Insurance Office introduced the first phase of the payment gateway in the eServices system...
The District Court of Amsterdam has referred questions to the Court of Justice of the EU for a preliminary...
On 1.9.2024, an amendment to the Higher Education Act came into force, which brings various benefits for university students...
Parliament approved an amendment to the Act on Accounting, which brings changes in the area of \u200b\u200breporting information on the...
The primary goal of the approved amendment to the law is the implementation of the directive of the European...
A significant change to the Statute of the Court of Justice of the EU was published in the Official Journal of the European Union...
An amendment to the Act on Media Services was approved, which brings new powers to the Media Services Council...
The Court of Justice decided by the judgment in the combined cases that the decision-making composition...
The government amendment changes the limits for individual public procurement procedures and unifies the rules for sub-limit...
The Court of Justice ruled in the judgment in case C-753/22 dated 18.06.2024 that a member state is not obliged...
On 12.06.2024, the Government of the Slovak Republic approved a new law called Lex assassination, which is a reaction to the assassination...
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...
Nelegálna práca a nelegálne zamestnávanie predstavujú významný problém na trhu práce, ktorý má negatívne...
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...
The Czech company Heureka, which operates a portal for comparing sales prices, claims that Google's search engine...
A draft law was submitted to the interdepartmental comment procedure, the main ambition of which is to include new psychoactive substances...
If an employee worked for multiple employers who paid taxable income, a request for annual settlement...
Online payment of administrative fees and 15 types of taxes directly through the Financial Administration portal...
The Poland and the Czech Republic have violated Union law in electoral matters by denying Union citizens...
The key points of this amendment include increased sums that define various categories of damage...
A court in Poland heard a dispute between an employee who was employed under a fixed-term...
In order for a shareholder's actions to be considered a serious breach of his or her duties, it must be a breach...
Three citizens in Poland entered into consumer loan agreements which stated that they would pay...
The Court of justice of the European Union´s judgment clarifies the consumer's rights in the area...
A patient in Germany asked his doctor for a copy of his medical record on the grounds that he wanted to hold his doctor...
The essence of the amendment is introducing a minimum tax obligation for legal persons whose tax...
However, the suspect must not be deprived of an effective possibility of access to a lawyer, if necessary...
A period of 270 days during which women must be insured for sickness includes a period during study at...
A child support agreement is an agreement between the parents of a minor child, also called a parenting agreement. This agreement governs parental...
An employee of the municipality of Ans (Belgium), who performs her function as head of a department practically...
The new Act No. 146/2023 Coll. on Air Protection was adopted, which, together with its implementing regulations, transposes up to 11 European Union...
According to the decree, users can authorize selected actions using an ID card or residence permit with a chip...
By the ne bis in dem principle we mean that it is not possible to initiate or conduct new criminal proceedings in ...
On 17.06.2019, TAP Portugal was due to operate a flight between Stuttgart...
The amendment will make it possible to create a new register of preinsolvency, insolvency and liquidation proceedings in order to unify and...
By this Ruling, the Constitutional Court declared that the provisions of Section 58 (2), (3) of the Criminal Code
The Court of Justice has ruled that the „return“ Directive applies to any third-country national who has entered the territory
The Chairman of the National Council of the Slovak Republic, by Decision No.204/2023 Coll., announced...
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...
The proceedings concerned the ordering of an interim measure replacing the father's consent to the application...
Following on from the amendment already in force, it is necessary to point out the context, which will bring the reader...
The Constitutional Court of the Slovak Republic in the proceedings under case No. IV. ÚS...
The European Court of Human Rights has handed down its judgment in Sarkocy v. Slovak Republic, No. 51334/21....
Judgment of the Court of Justice analyzed the situation when an employee and at the same time a client of the bank...
Arbitration, or otherwise known as arbitration, has recently been increasingly prioritised...
The National Council of the Slovak Republic approved a proposal of a group of deputies amending Act No. 595/2003 Coll....
On 21 June 2021, the Constitutional Court of the Slovak Republic issued the Ruling PL. ÚS 1/2022-270 in the matter...
The aim of the amendment in question should be to reduce the harshness of the law and its negative...
On the June 1st, 2023 a so-called new Judicial Map of the Slovak Republic came into effect...
In the last decades we can see parents with pre-school and school-age children complaining...
The pilot project, which started on 01.01.2023, was launched by the Slovak Land Fund and has been a great...
On 28 March 2023, MEPs from the relevant committees adopted an opinion on the new Anti-Money Laundering...
The issue of the increase in the amount of the meal allowance in conjunction with the amount of the employer's contribution ...
In the intent of the Slovak Republic, we can speak about the establishment of a new body, namely...
The Constitutional Court of the SR in the proceedings under case No. III. ÚS 572/2022, has heard the applicant's...
Passengers whose travel package has been disrupted by measures to combat the COVID-19...
Transformations and cross-border transformations will represent new changes in the company, especially...
With effect from July 17th 2022, this law on dealing with imminent bankruptcy supplemented the insolvency...
This law was approved by the National Council of the Slovak Republic in April and will enter into force on April...
European Court of Human Rights, it ruled on two complaints (No. 41510/16 and 81651/17) filed...
The Government of the Slovak Republic has been plagued by internal political contradictions that have prevented it from pushing through key...
As part of the Recovery Plan and communication with the Commission of the European Union, the Slovak Republic...
The amendment in to the Act No. 40/1964 Coll. Civil Code as amended preserves the division into a general regulation...
The first goal of the amendment is to fulfil task C.24. from the Action Plan to combat the legalization...
Act 311/2022 (Labor Code) is the most frequently amended legal regulation in the legislation of the Slovak Republic...
The Charter of Fundamental Rights of the EU provides that "no one may be prosecuted or punished in criminal ...
In recent times, we have increasingly encountered the fact that the accident rate of drivers on Slovak roads...
Following the transposition of Directive (EU) 2019/1024 of the European Parliament and of the Council...
The Ministry of Justice of the Slovak Republic has submitted to the inter-ministerial comment procedure...
The Ministry of Justice of the Slovak Republic submitted a draft of a new law amending...
Deputies of the National Council of the Slovak Republic moved to the next reading an change in the legislation...
In the Municipal property Act, we distinguish three ways in which municipal property can be transferred, which ...
The aim of this amendment to the Act is to consider the needs of application practice. The amendment to the Act aims...
The original concept that the right of reply was to guarantee ‘’equality of arms’’ between the publisher...
In our legal system, a true retroactivity is unacceptable, and this is mainly due to the guarantee of the protection...
Failure to comply with the court decision may deprive the person of a driver's license...
On 13th May, 2022, an inter-service consultation procedure was initiated on a draft law amending...
One of the crimes that must be committed in order for us to be able to talk about a criminal group...
The main purpose of the New Spatial Planning Act is mainly the electronization and digitization of data...
In the last few years, it would be difficult to find section in our legal system that would be discussed more...
Leader of the ĽSNS party was found guilty by the Supreme Court of the Slovak Republic for committing...
Act No. 513/1991 Coll., the Commercial Code, as amended ("Commercial Code") defines the scope of the legal institute of...
If an armed conflict occurs on the territory of an independent state, this legally binding principle can be said to be violated...
Slovakia will have legislation on short-time working so called “Kurzarbeit”. Kurzarbeit is a German term, which means a temporary reduction...
This new legislation aims to strengthen the rights of people with disabilities, to promote their social development and to provide...
The Directive seeks to phase out sector-specific regulation and reach a state where electronic communications are regulated only by competition law...
It should be said that legislative reform represents a better solution than the partial approach...
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...
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...
Court of Justice of European Union (CJEU) took under consideration case...
Company Ardagh Metal Beverage Holdings GmbH & Co. KG filed an application for a sound mark as a European Union...
It is nothing revolutionary in the world to publish unpublished work after the death of their author (for simplification terms author and artist...
On 9th July 2021, the Ministry of Justice of Slovakia submitted a proposed amendment to a government...
Ministry of Culture of the Slovak Republic has submitted an amendment to the Act No. 185/2015 Coll. Copyright Act...
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...
In practice, a distinction must be made between determining the method of statutory action on behalf of the compan...
In the first instance proceedings, the plaintiff as a former employee argued that his employment relationship continues...
The European Court of Human Rights (ECHR) contributes to a traditional dispute...
The European Data Protection Board (EDPB) has adopted new Guidelines...
Pursuant to the new regulation, the trade licensing department no longer requires duplicate provision of information previously provided or...
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...
Cryptocurrencies are virtual currencies that use cryptography - a technique for encrypted communication. This...
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...
From Monday, July 5, Slovakia will be in II. phase according to the newly introduced "alert system". This will mean introducing intensive border...
The amendment to the Criminal Code No. 300/2005 Coll. with effect from 1st July 2021 Additionally a new crime of dangerous...
The G7 countries (USA, Canada, Japan, the United Kingdom, Germany, Italy and France) have agreed on the minimum rate of income tax...
The Ministry of Justice of the Slovak Republic, in cooperation with the registry courts, will relieve entrepreneurs...
The European Commission is proposing the first-ever legal framework for artificial intelligence, focusing...
A criminal order is an institute of an accelerated decision in criminal proceedings, which has the effects and nature of a conviction....
The intension of the legislator is therefore an effort to motivate the natural persons not to avoid...
Income obtained by donation is not subject to income tax, neither in the case of natural persons nor legal persons....
A certificate with a notary stamp will no longer be enough to acquit land by prescription. From 1.5.2021, the confirmation of Acquisitive...
The amendment aimed to re-evaluate the legal regulation of the reminder...
The all-Slovak COVID AUTOMAT remains in the burgundy colour and the national III. degree of warning. Nevertheless, there will be changes in the...
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...
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...
LEGO company started proceedings before the General Court of the European Union and sought the annulment of the judgement from 2019...
On March 20, 2021, the adopted Decree No.160 of the Government of the Slovak Republic enters into force, which extends...
Pursuant to this Decree (with exceptions as mentioned), all individuals in public and in the interiors of buildings or in public transport are...
The Supreme Court of Estonia asked whether law enforcement and lower courts were permitted to use information collected from personal data...
The Commission found Slovak Telekom liable for abuse of a dominant position on the market for certain telecommunications services...
On February 3, 2021, the National Council of the Slovak Republic approved the update of Act no. 469/2003 Coll....
The government approved the restriction of freedom of movement and residence by a curfew from Monday...
The Court of Justice of the EU held in Case T-328/17 that a lower degree...
The Court of Justice of the EU in Case C-61/19 Orange Romania SA v Autoritative National...
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...
On 30.09.2020, the Government of the Slovak Republic approved a proposal for a declaration of the state of emergency...
On 2 April 2020, the National Council of the Slovak Republic approved an amendment to Act No. 311/2001 Coll. Labour Code,...
In its judgement of 15 September 2020 (Joined Cases C-807/18 and C-39/19 Telenor Magyarország Zrt./Nemzeti...
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...