Doing Business in the Czech Republic

[Excerpt] Baker & McKenzie is one of the world’s largest law firms with its presence in 70 locations in 42 countries. We have been active in the Czech Republic since 1993 and our work includes a full range of legal and tax services directed primarily to foreign investors doing business in the Czech Republic, but also, increasingly, to large, domestic Czech companies, especially as they seek to expand into new markets. Over the past 10 years, the Czech Republic has adopted new laws in virtually every area of regulation in the Czech legal system consistent with European standards as it prepared for accession to the European Union. The Czech Republic formally joined the European Union on May 1, 2004 and its legal system continues to develop in line with European norms. Doing Business in the Czech Republic has been prepared by the Prague office of Baker & McKenzie as a general guide for those companies or persons who wish to engage in business activities or invest in the Czech Republic. The information contained in this publication is general in nature and is intended only to provide an introduction to the Czech legal system and investment climate. This publication may not be relied upon in relation to any transaction or investment decision and it should not be viewed as a substitute for specific legal and tax advice. In addition, readers should be aware that the law and its interpretation are constantly changing in the Czech Republic; as such, the information contained in this publication may quickly become outdated

Price effects of VAT introduction in Croatia

This Occasional Paper is based on the research project “Analysis of the fiscal system of the Republic of Croatia at the introduction of value added tax” undertaken by the Institute of Public Finance and financed by the Ministry of Finance of the Republic of Croatia. Starting from the research project and the paper published in Croatian in the Institute’s journal “Financijska praksa”, Volume 20, Number 2 (August 1996) the revision of results was undertaken and presented in this Occasional Paper. The revision of original results was necessary because of changes in Croatian sales tax which were put in force after the Institute’s project has already been completed. The author of this paper is Martina Dalić (Ministry of Finance of the Republic of Croatia). The author thanks Danijel Nestić (Economics Institute, Zagreb), Saša Mađarević (Ministry of Finance of the Republic of Croatia), and Zdravka Barac and Zlatko Fabijančić (Tax Administration of the Republic of Croatia) for helpfully providing data and giving useful comments

Guideline for handling pesticide residues in Czech organic production

This document was prepared in the project «Development of guidelines for the use of pesticide analysis in organic inspection in the Czech Republic (sampling, evaluation and interpretation)». At the beginning of this project, a workshop with stakeholders was held. The present document builds on the outcomes of this workshop, and elaborates guidance for all stakeholders involved in Czech organic production and its control, on how to deal with residue analyses. In recognition of the European dimension of the problem, the project followed a two-step approach. In the first step, the present guideline was prepared. It is written in a general style and in the English language, so that it potentially applies for many countries. Although the current project aims specifically at the situation in the Czech Republic, its use for other countries is welcome! In the second step, a national guideline for the Czech Republic will be prepared, based on this document. The present document will serve as a blueprint for this guideline, which will be tailored to the specific situation in the Czech Republic and written in the Czech language. The aim is that all control bodies and authorities dealing with organic production and organic products in the Czech Republic will use this guideline

Accountancy and Audit Within the National European Union Accession Program of the Republic of Croatia - Year 2004

On its session held on 15th January 2004, the Government of the Republic of Croatia has promulgated the Republic of Croatia’s National EU Accession Program - Year 2004, together with the Republic of Croatia’s Acquis Communautaire Legislation Harmonization Plan for the Year 2004 – Supplement A to the National Program. The national program has been directed toward the aggregation of all objectives and tasks of the republic of Croatia in the implementation of the EU – oriented Stabilization and Accession Agreement. In force in the Republic of Croatia are the Accountancy Act and the Audit Act regulating the spheres of accountancy and audit. The Government of the Republic of Croatia has enacted the Plan pertaining to the EU’s acquis communautaire, relating to the strict satisfaction of EU requirements regarding accountancy and audit that are to be regulated by the New Accountancy and Audit Act.National Program, European Union, acquis communautaire, accountancy, audit.

Egaenus convexus - eine neue Weberknechtart aus der Tschechischen Republik

The harvestmen fauna of the Czech Republic is relatively species-poor; so far 29 species have been found, of them 23 in Bohemia, the western part of the country, and 26 species in Moravia, the eastern part of the Czech Republic