News 

Insolvency and stabilization proceedings in Bulgaria have recently undergone legislative amendments introduced with the objective of increasing their effectiveness.
Our Bulgarian team summarised the changes in this article.

A new type of company has been introduced in Bulgarian company law for the first time in decades. The new company form is the variable capital company and our Bulgarian team has prepared a concise leaflet presenting the main features of the variable capital company in comparison with the two most popular traditional company types. Read about it here.

A new law amending the Bulgarian Anti-Money Laundering (AML) Act was published on 14th of July 2023. It introduces a number of measures, some of them upon the recommendations of certain European institutions. We have selected and presented below those we find most important.
I. Notifications to the Registry Agency in regards to incorrect UBO data The obliged entities under the AML Act (banks, insurers and insurance brokers, lawyers, notaries public, other credit institutions, etc.) now have an additional obligation.
In particular, when such entities detect a discrepancy between the data concerning the ultimate beneficial owner (UBO) of their clients entered in public registers (the Commercial Register and the BULSTAT register) and the UBO data collected by the obliged entities in the course of the performance of their AML duties, e.g., in the course of an AML customer due diligence, they shall be obliged to file a notification on the discrepancy to the Registry Agency. It’s worth noting that the AML Act contains an express rule that such notification may not result in liability for a breach of a confidentiality obligation by the respective obliged entity or its employees.
The filing of a notification would trigger a special procedure within which the respective company should either prove to the Registry Agency that the registered UBO data is correct or take the necessary steps to modify the registered data to reflect the correct status in the register. A failure of the company concerned to act in accordance with the said procedure may result in a fine and, if following its imposition, the company does not act in accordance with the law, the Registry Agency may keep fining the company for each month of non-compliance.
The new mechanism shall be effective as from 16 July 2024. It’s recommendable for all companies to check the UBO data in their files with the respective register and, if needed, adjust or update the data by then in order to avoid the potential triggering of the described procedure and risks of the associated sanctions.
II. Storage of UBO data Up until now the obligation to store the information concerning clients’ UBOs for a certain period of time applied to the obliged entities under the AML Act.
The amendments introduce the obligation for all legal entities and other entities established in Bulgaria, including for their managers, liquidators and contact persons, to store the data for the UBO of the relevant entity for a period of 5 years from the termination of this entity.
III. Listed companies and UBOs Thus far, the AML Act has stipulated that if a client is a listed company, instead of identifying the UBO, the AML obliged entity must collect certain information on shareholding exceeding the threshold subject to disclosure as per the rules of the jurisdiction where the client is listed.
The law was not sufficiently clear when it comes to a controlling listed company, i.e., when it is not the client but instead another entity in the group which controls the client that is a listed company.
The amendment makes it clear that the same approach also applies to controlling entities by inserting an express reference to this end.
IV. Identification of natural persons As a matter of principle, AML obliged entities must apply measures for identification to all their clients before commencing to work with them.
Regardless if a natural person is the client or he/she is the UBO of a legal entity which is the client, upon performance of an AML identification, the natural person should provide certain personal data (such as name, date and place of birth, country of permanent residence, etc.).
The amended law envisages that this obligation shall apply not only to the natural person subject to identification but to his/her statutory representatives (in the case of individuals with limited legal capacity) and/or proxies. ____________________________________________________________________________ This article was prepared by Ivana Ilcheva, Associate at PETERKA & PARTNERS for Bulgaria.
No information contained in this article should be considered or interpreted in any manner as legal advice and/or the provision of legal services. This article has been prepared for the purposes of general information only. PETERKA & PARTNERS does not accept any responsibility for any omission and/or action undertaken by you and/or by any third party on the basis of the information contained herein.

PETERKA&PARTNERS Bulgarian team advised the local subsidiary of one of the leading chemical distributors in the region of Central and Eastern Europe on matters arising under the regulations governing the reserves of oil and related products. The advice required a complex legal analysis, including unconventional issues and exploration of court practice in the context of requirements and limitations deriving from EU law applicable to similar circumstances.

On May 9, 2023, the Bulgarian Supreme Court issued a new interpretative decision concerning preliminary sale contracts and their conversion into final ones.
Background
Preliminary contracts are contracts on future contracts, i.e., agreements signed at an early stage of a transaction that aim to bind the parties to undertake certain steps and subsequently proceed to the signing of a final contract in a form which goes beyond the simple written form (notary deed or notarization of signatures). Typically, these are used in transactions for the transfer of real estate.
A distinctive feature of the preliminary contract is the opportunity for either party to file a court claim if the counter party does not perform its obligation to conclude the final contract. If the claim is upheld, the final contract becomes valid and binding from the date the decision enters into force. Diving deeper into th
e topic, Bulgarian law provides for a hypothesis where the claimant itself has not fulfilled a counter obligation that must be performed at the time of conclusion of the final contract, e.g., has not paid the price. This is not a reason for rejecting the claim but instead the court would issue a decision declaring the contract final under the condition that the price is paid. Then, the claimant has a two-week term to pay and if it does so the decision would enter into force and replace the final contract.
The Problem and the New Court Decision
Due to the existing contradictory court practice, the Supreme Court was addressed with the situation where the parties have contracted a condition that the final contract would be concluded only after the buyer has paid the price and the question was whether in such case there is an obstacle for conversion of a preliminary contract into a final one upon a claim by the defaulting buyer who actually has not paid the price.
The Supreme Court ruled that even in this scenario courts may declare a preliminary contract final and apply the procedure described in the section above, i.e., buyers would be obliged to pay the price within two weeks of the entry into force of the court decision.
The outcome practically somewhat favours buyers in the circumstances described as it allows them to achieve the conversion of preliminary contracts into final ones despite their own contractual breach and leads to the conclusion that the only way for sellers to avoid such scenario, despite the express agreement of the parties that no final contract shall be signed until the price is paid in full, would be to terminate the preliminary agreement in an anticipating move.
Such approach raises the question of whether the court does not go too far in this decision by practically intervening in the contractual autonomy. There are also certain technical legal arguments against it which motivated a good number of judges from the Supreme Court to attach to the decision their dissenting opinions.
Yet, the decision of the Supreme Court is a fact and, since it’s an interpretative decision, its value is practically equal to a law. Thus, parties to preliminary contracts and courts should take this into account in the future. * * * This article was prepared by Plamen Peev, Partner and Director and Ivana Ilcheva, Associate at PETERKA & PARTNERS Bulgaria. No information contained in this article should be considered or interpreted in any manner as legal advice and/or the provision of legal services. This article has been prepared for the purposes of general information only. PETERKA & PARTNERS does not accept any responsibility for any omission and/or action undertaken by you and/or by any third party on the basis of the information contained herein. only and may not be considered a legal opinion or advice.

PETERKA&PARTNERS Bulgaria assists the local subsidiary of a fast growing technology and logistics group operating in the CEE region providing services for e-commerce, retail, restaurants and fast food on various general commercial and compliance matters, including advice on contractual, lease, insurance, data and trade secrets protection.

PETERKA & PARTNERS contributes to the latest CEE Legal Matters Comparative Legal Guide for Corporate Governance. Svetlana Todorova, Deputy Director and Senior Associate, and Ivelin Chernaev, Senior Associate, both at PETERKA & PARTNERS Bulgaria summoned up local laws, regulations, and industry standards that define the operations of a corporation and other legal responsibilities and obligations of the management in this relation. The guide is availiable here.

The local Bulgarian whistleblowing legislation is in place!
The new law applies as from:
• 2 May 2023 to employers with 250 or more employees and employers active in certain sectors
irrespective of the number of employees;
• 17 December 2023 to employees with 50 or more employees.
Key issues to be addressed by employers:
• introduction of an internal channel for filing of reports;
• provision of information to potential whistleblowers;
• adoption of internal rules;
• adjustments to data privacy documentation.
Further details available here.

Plamen Peev, Partner and Director at PETERKA & PARTNERS Bulgaria, prepared an article focusing on the new developments on liability of legal entities for criminal acts in Bulgaria and summarizing the most essential conditions for the liability of legal entities. For more detailed information please see the full article.

On 31 October 2022, the Supreme Court of Cassation, the court of final instance in Bulgaria which also exercises judicial oversight over the accurate and uniform application of the law, issued a decision related to distribution of profit and the payment of dividends by joint stock companies.
For further information you please see the full article.

Our Sofia office advised a pharmaceutical company focusing on prevention and treatment of allergy products, on various aspects arising in the context of application of the EU sanctions regulations, including with respect to complex contractual and financial implications.

Plamen Peev, Partner and Director for Bulgaria, represented our firm at the annual meeting of the Globaladvocaten network which this year took place in San Francisco. It was a true delight to meet fellow professionals and great friends from all over the world, share viewpoints on hot topics and enjoy the wonderful California in September. Special thanks to Ben Riley and Bartko, Zankel, Bunzel & Miller for hosting this fantastic event!

The Bulgarian team of PETERKA & PARTNERS provided comprehensive legal assistance to a leading provider of facility management services in the region of CEE with respect to the acquisition of a Bulgarian company active in the sector. The deal marks the client’s entry to the Bulgarian market and its further CEE expansion.
Our services covered the due diligence of the target, drafting and negotiation of the SPA and other transactional documentation, assistance at closing and completion of the local registration procedures.

We are happy to be recognised by the prestigious IFLR 1000 ranking in M&A category.
We have been ranked in the Czech Republic, Poland, Slovakia, Bulgaria and Romania.
Congratulations to our M&A team!
We are grateful for the support of our clients.

The Bulgarian team of PETERKA & PARTNERS advised one of the global leaders in bathroom solutions and kitchen fittings on the reorganisation of its business in Bulgaria. The assistance included incorporation of a local subsidiary as well as various corporate, tax, contractual and employment matters associated with the restructuring of the local activity.

Sofia office of PETERKA & PARTNERS prepared an article focusing on the amendments to the Labour Code which entered into force on 1 August 2022. The main developments are being reviewed in the text. For more detailed information please see the full article.

PETERKA&PARTNERS Bulgaria advised a global capital goods company specializing in equipment and services for agriculture and construction with respect to a template agreement to be signed with local dealers governing the conditions for use by the dealers of client’s platform for online sales of genuine spare parts within the aftermarket services provided to the customers. The assistance covered review of commercial and competition law aspects and it was provided in cooperation with the Romanian office of the firm, including for the purpose of maximum alignment of the templates to be used on the Bulgarian and Romanian markets.

The Bulgarian office of PETERKA & PARTNERS advised a global generic and specialty pharmaceuticals company on special discount arrangements with its local contractual partners.
The advice addressed an unconventional concept and covered among others general commercial, pharma specific and competition law aspects.

На 10 Май 2022 г. Европейската Комисия прие новия Регламент за групово освобождаване на вертикални споразумения и Насоките относно вертикалните ограничения, които считано от 01 Юни 2022 г. ще заместят действащите правила за оценка на правното съответствие на широко разпространени дистрибуционни и други вертикални споразумения. Приложената статия обобщава по-важните промени.

PETERKA & PARTNERS Bulgaria is presenting a podcast focusing on the status and perspectives of renewable energy in Bulgaria.
Listen to the podcast here.

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international team led by Lenka Paluchova, Galyna Melnik and Taras Utiralov is working on a series of business guides dedicated for Ukrainian companies and entrepreneurs interested in doing business in the countries where we have our offices. We will provide you with unified basic corporate and tax information for the respective jurisdictions.
#standwithukraine #peterkapartners #doingbusiness #ukrainiandesk #ukrainesupport
У рамках діяльності нашої Команди підтримки українських клієнтів за кордоном, наша міжнародна команда на чолі з Lenka Paluchová, Galyna Melnyk та Taras Utiralov працює над серією інформаційних брошур, призначених для українських компаній та підприємців, які зацікавлені у веденні бізнесу в країнах, де представлені наші офіси. Відсьогодні ми надаватимемо вам уніфіковану базову інформацію з корпоративних та податкових питань для відповідних юрисдикцій.

Слідкуйте за оновленнями для отримання додаткової інформації.

Peterka & Partners, a leading Central and Eastern European law firm, has announced the opening of a new office in Croatia. The new office, located in Zagreb, became operational on 1 March 2023. This marks an important milestone for the firm, which has been working towards expanding its presence to Croatia for the past seven years. The new office will provide comprehensive legal services for both international and domestic clients in Croatia.
"Our expansion into Croatia is an important step for us as we continue to grow and enhance our presence in the CEE region. We are committed to providing our clients with high-quality legal services across the entire CEE region and we believe that our new office in Zagreb will help us achieve this goal," said Ondřej Peterka, Managing Partner of Peterka & Partners.
The main contact in the Zagreb office will be Anja Haramija, who has extensive experience in the legal industry in Croatia. "I am thrilled to be part of the Peterka & Partners new office in Zagreb. We are excited to be able to increase the regional synergies within the Peterka & Partners group and to provide our clients with the best possible legal advice and solutions," said Ms. Anja Haramija.
Within the Peterka & Partners organization, the Zagreb office will become a single point of contact for the coordination of legal services for the former Yugoslavia, and the ninth Peterka & Partners office in the CEE region. ----------------------------------
The press release published on PETERKA & PARTNERS web page under title PETERKA & PARTNERS Expands to Croatia was corrected on 20.4.2023 regarding the use of the title „Partner“ and „Director for Croatia“, all based on the instructions of the Croatian Bar Association. Based on the above-mentioned press release published on the PETERKA & PARTNERS web page https://www.peterkapartners.com/, the below-mentioned media have published a press release on the opening of PETERKA & PARTNERS office in Croatia:
1. https://www.fsok.sk/spanctualites/n/news/la-firme-davocats-de-leco-peterka-partners-arrive-en-croatie.html
2. https://www.fsok.sk/sk/spanktuality/n/news/spandvokatska-kancelaria-peterka-partners-expanduje-do-chorvatska.html
3. https://rynekprawniczy.pl/2023/04/11/peterka-partners-otwiera-biuro-w-chorwacji/
4. https://pravo.ua/iurydychna-firma-peterka-partners-rozpochynaie-robotu-v-khorvatii/
Given that the above-mentioned media have published a press release about the opening of PETERKA & PARTNERS in Croatia before the Croatian Bar Association has informed PETERKA&PARTNERS odvjetničko društvo d.o.o. on its opinion regarding the use of the title „Partner“ and „Director for Croatia“ for Ms. Anja Haramija, PETERKA&PARTNERS odvjetničko društvo d.o.o. hereby publicly distances itself from such reporting regarding the used title „Partner“ and „Director for Croatia“ for Ms. Anja Haramija.
PETERKA&PARTNERS odvjetničko društvo d.o.o. hereby confirms that Ms. Anja Haramija is a Senior Associate and the main contact in the Zagreb office.

On September 14, we had the pleasure to be an exclusive Partner of the event Wines of Ukraine organized by the Ukrainian Embassy in the Czech Republic. The event brought together representatives of the Association of Ukrainian Wine Producers, potential Czech partners along with the Czech government officials; ambassadors accredited in the Czech Republic and representatives of Czech business circles and trade networks.
At the opening, Mr. Vitaliy Usaty, Chargé d'affaires a.i. greeted the guests and thanked Czech partners for their consistent and extensive support of Ukraine and Mr. Ondrej Peterka stressed out the importance of supporting Ukrainian exporters in promoting their domestic products to foreign markets, aimed at contributing to their integration into the European business community. We are glad that our continuous support to Ukrainian companies helps establishing mutually beneficial partnerships between the business circles of Ukraine and the Czech Republic.
To see pictures taken at this event, please click here.

Our Colleagues from Czech and Slovak office have collaborated to create the newest cross-border guide on the topic of ESG and Sustainable Finance by TerraLex.

Thank you Adéla Krbcová, Barbora Urbancová, Johannes Röll and Kristina Nankova for your contributions on this increasingly important topic. You may access it here.

The Prague office of PETERKA & PARTNERS provided comprehensive legal advice in connection with the sale of the majority share in FC Viktoria Plzeň, a leading Czech football club, to an Austrian-Swiss business group.

Our role included drafting transaction documentation, negotiations and managing the closing agenda.

The transaction implies providing the club with financial stability, higher ambitions, motivation and a desire to work conceptually and move the club forward.

Zdeněk Beránek, Partner for the Czech office of PETERKA & PARTNERS and Leader of Sport, Media and Gaming practice, led the project.

We are delighted to share with you that two of our aviation professionals Zdenek Beranek, Partner, from the Czech Republic office, and Martyna Ryś-Wilgus, Leader of our Aviation Practice, from the Polish office, attended the European Business Aviation Convention & Exhibition (EBACE2023) in Geneva, Switzerland from 23-25 May 2023.
The EBACE is the most recognizable event in the aviation industry. It is organized by the (European Business Aviation Association (EBAA) and brings together global leaders in the aviation sector.
EBACE has long been recognized as a premier gathering for aviation enthusiasts, bringing together industry leaders, innovators, and enthusiasts from around the world. It serves as an invaluable platform for networking, knowledge sharing, and exploring cutting-edge advancements in business aviation.
Our law firm is a proud member of the EBAA.
Photo gallery available here.

We are pleased to announce our participation at the upcoming European Business Aviation Convention & Exhibition (EBACE) organized by the European Business Aviation Association (EBAA), to take place May 23-25 at Geneva International Airport. Zdeněk Beránek, Partner, and Martyna Ryś-Wilgus, Attorney-at-Law and Leader of the firm’s Aviation practice, will represent PETERKA & PARTNERS at the event.
For several years now, we have been representing a large air carrier in litigations initiated by passengers (or large companies buying passenger claims) for compensation for delayed flights. Our Litigation Department provides its clients with legal advisory on API data transmission obligations, as well as representation concerning immigration, and PNR-data administrative cases related to air transport.
EBACE is a premier event and the annual meeting place for the European business aviation community. The exhibition brings together business leaders, government officials, manufacturers, corporate aviation department personnel, and all manner of people involved in nearly all aspects of business aviation.
PETERKA & PARTNERS is a proud member of the EBAA.

Koho se to týká?
• Návrh zákona přináší povinnosti zaměstnavatelům, kteří naplní definici povinného subjektu. Tím budou zejména všichni zaměstnavatelé, zaměstnávající 50 a více zaměstnanců.
Povinnosti
• Zřídit vnitřní oznamovací systém, kam budou moci oznamovatelé podávat oznámení o porušování předpisů, o kterém se dozvěděli v souvislosti s prací nebo jinou obdobnou činností.
• Informovat o zřízení oznamovacího systému a možnosti, jak lze oznámení podávat, a to způsobem, umožňujícím dálkový přístup.
• Určit příslušnou osobu, která bude mít na starosti vyhodnocování přijatých oznámení a navrhování opatření k nápravě zaměstnavateli a poučit tuto osobu o jejích povinnostech ze zákona.
• Zaměstnavatelé s 249 a méně zaměstnanci mohou vnitřní oznamovací systém sdílet nebo využít vnitřní oznamovací systém zavedený jiným povinným subjektem. Povinnost určit příslušnou osobu tím však není dotčena.
Co může být oznamováno?
• Jednání, jež má znaky trestného činu.
• Jednání, jež má znaky přestupku, za nějž lze uložit pokutu s horní hranicí alespoň 100 000 Kč.
• Jednání porušující právní předpisy nebo předpisy EU v některé z v návrhu vymezených oblastí. Co musí oznámení obsahovat?
• Údaje o jménu, příjmení a datu narození, nebo jiné údaje, z nichž je možné dovodit totožnost oznamovatele.
• Neobsahuje-li tyto údaje, není příslušná osoba povinna se oznámením zabývat (to neplatí, je-li příslušné osobě totožnost oznamovatele známa).
Od kdy povinnosti platí?
• Návrh musí ještě projít Senátem a být podepsán Prezidentem.
• Zákon nabyde účinnosti prvním dnem druhého kalendářního měsíce následujícího po dni jeho vyhlášení. Pravděpodobným datem je 1. červenec.
• Zaměstnavatelé s 250 a více zaměstnanci budou povinni mít funkční vnitřní oznamovací systém k datu účinnosti zákona
• Zaměstnavatelé s 50 až 249 zaměstnanci budou povinni zřídit vnitřní oznamovací systém do 15. 12. 2023.
Jak Vám můžeme pomoci?
• Proškolíme Váš management, srozumitelně jej seznámíme s povinnostmi ukládanými zákonem a také poskytneme individuální doporučení ohledně nejsnazší možné implementace vnitřního oznamovacího systému, jeho vedení a dalších Best Practices.
• Poskytneme Vám komplexní balík služeb ke splnění zákonem uložených povinností, v jehož rámci pro Vás můžeme rovněž zajistit zavedení vnitřního oznamovacího systému.
• Pomůžeme s nastavením interních compliance procesů a připravíme interní předpisy.
• Proškolíme pověřenou osobu a seznámíme ji s procesem přijímání a vyhodnocování oznámení a s jejími zákonnými povinnostmi a jak jim nejlépe dostát.

PETERKA & PARTNERS is delighted to announce that our office in the Czech Republic have been ranked by the prestigious legal journal Media Law International. We are pleased that we have maintained our position in the journal’s rankings, and in such a specific practice area of Media Law.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

Poslaneckou sněmovnou prošel dne 4. dubna 2023 ve druhém čtení vládní návrh zákona o ochraně oznamovatelů, transponující Směrnici Evropského parlamentu a Rady (EU) 2019/1937 o ochraně osob, které oznamují porušení práv Unie.
Návrh zákona má přinést řadu nových povinností pro velké množství zaměstnavatelů, kteří budou mimo jiné povinni zřídit vnitřní oznamovací kanály a určit pověřenou osobu, jejímž úkolem bude vyhodnocovat oznámení, která budou prostřednictvím těchto kanálů přijata. Právě povaze oznámení a rozsahu jeho vyhodnocování se věnuje většina předložených písemných pozměňovacích návrhů. K těmto návrhům vyjádřil v pátek 14. dubna 2023 své stanovisko Ústavně-právní výbor jakožto výbor garanční. Stanovisko bylo přijato jako sněmovní tisk 352/4.
Výbor doporučuje ve třetím čtení přijmout návrh poslance Marka Bendy, jenž by přidal pověřené osobě i povinnost zabývat se oznámeními přestupků, jejichž horní hranice je alespoň 100 000 Kč.
Doporučeny naopak nebyly návrhy, které měly za cíl přidat pověřené osobě povinnost zabývat se oznámeními přestupků nezávisle na výši pokuty, kterou je za ně možno uložit. Výbor tak učinil, i když ve svém předchozím stanovisku doporučil právě takový pozměňovací návrh poslance Jakuba Michálka přijmout. Dále nebyly doporučeny návrhy, požadující, aby se povinnost zabývat se oznámením vztahovala i na oznámení podaná anonymně. K návrhu na povinnost zabývat se anonymním oznámením jen ve vztahu k veřejným zadavatelům či jimi ovládaným osobám, nebylo žádné stanovisko přijato.
Další projednávání návrhu je možné od 19. dubna 2023. Projde-li návrh třetím čtením, bude ještě nutné, aby jej přijal Senát a podepsal Prezident. Zákon by poté měl nabýt účinnosti prvním dnem druhého kalendářního měsíce následujícího po dni jeho vyhlášení.

As of 1 June 2022, the new Vertical Block Exemption Regulations (VBER) apply, which bring with them changes to the regulation of customer-supplier relations.
The types of agreements covered by the VBER are agreements between undertakings operating at different levels of the production or distribution chain with a market share of less than 30%. This typically means distribution agreements, agency agreements, franchise agreements, and supply/sub-supply agreements.
The full article can be found by following this link.

Peterka & Partners, a leading Central and Eastern European law firm, has announced the opening of a new office in Croatia. The new office, located in Zagreb, became operational on 1 March 2023. This marks an important milestone for the firm, which has been working towards expanding its presence to Croatia for the past seven years. The new office will provide comprehensive legal services for both international and domestic clients in Croatia.
"Our expansion into Croatia is an important step for us as we continue to grow and enhance our presence in the CEE region. We are committed to providing our clients with high-quality legal services across the entire CEE region and we believe that our new office in Zagreb will help us achieve this goal," said Ondřej Peterka, Managing Partner of Peterka & Partners.
The main contact in the Zagreb office will be Anja Haramija, who has extensive experience in the legal industry in Croatia. "I am thrilled to be part of the Peterka & Partners new office in Zagreb. We are excited to be able to increase the regional synergies within the Peterka & Partners group and to provide our clients with the best possible legal advice and solutions," said Ms. Anja Haramija.
Within the Peterka & Partners organization, the Zagreb office will become a single point of contact for the coordination of legal services for the former Yugoslavia, and the ninth Peterka & Partners office in the CEE region. ----------------------------------
The press release published on PETERKA & PARTNERS web page under title PETERKA & PARTNERS Expands to Croatia was corrected on 20.4.2023 regarding the use of the title „Partner“ and „Director for Croatia“, all based on the instructions of the Croatian Bar Association. Based on the above-mentioned press release published on the PETERKA & PARTNERS web page https://www.peterkapartners.com/, the below-mentioned media have published a press release on the opening of PETERKA & PARTNERS office in Croatia:
1. https://www.fsok.sk/spanctualites/n/news/la-firme-davocats-de-leco-peterka-partners-arrive-en-croatie.html
2. https://www.fsok.sk/sk/spanktuality/n/news/spandvokatska-kancelaria-peterka-partners-expanduje-do-chorvatska.html
3. https://rynekprawniczy.pl/2023/04/11/peterka-partners-otwiera-biuro-w-chorwacji/
4. https://pravo.ua/iurydychna-firma-peterka-partners-rozpochynaie-robotu-v-khorvatii/
Given that the above-mentioned media have published a press release about the opening of PETERKA & PARTNERS in Croatia before the Croatian Bar Association has informed PETERKA&PARTNERS odvjetničko društvo d.o.o. on its opinion regarding the use of the title „Partner“ and „Director for Croatia“ for Ms. Anja Haramija, PETERKA&PARTNERS odvjetničko društvo d.o.o. hereby publicly distances itself from such reporting regarding the used title „Partner“ and „Director for Croatia“ for Ms. Anja Haramija.
PETERKA&PARTNERS odvjetničko društvo d.o.o. hereby confirms that Ms. Anja Haramija is a Senior Associate and the main contact in the Zagreb office.

The Whistleblower Protection Bill, which has been debated extensively over the past year, is now heading for its second reading after its consideration by the Constitutional Law Committee as a committee of guarantee. Consideration of the bill is proposed for the agenda of the 63rd session of the Chamber of Deputies, which will take place from the 4 April 2023 on. The full article can be found by following this link.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The unique “Women in Law” project brings together the inspiring women of today's legal world and public life. Is a legal career interesting for the upcoming generation? What makes these women feel unique? What qualities are key to the legal profession? All of this, and more, is what Cosmina Aron, Galyna Melnyk, and Agnieszka Siwińska talk about in the Právničky LIVE! stream. The transcript of the livestream you can read here.

OpenAI, founded by Elon Musk, has been developing artificial intelligence capable of generating text
and answering user queries for several years now. The latest version of ChatGPT (Generative Pretrained Transformer) is a language model for automatically generating text based on user input. This
chatbot has been available on the company's servers since 30 November 2022, and can be accessed
by creating an account on the OpenAI website.
The full article can be found by following this link.

Given the rapid development of new technologies, the question often arises as to what extent existing "traditional" legal concepts are able to encompass these developments and to what extent they can be applied to the reality of relationships arising in the metaverse or in blockchain.
The full article can be found by following this link.

A draft law on class actions will enter the legislative process, which aims to enrich the Czech legal system with the institution of class actions. The draft law transposes Directive (EU) 2020/1828 of the European Parliament and of the Council of 25 November 2020 on representative actions for the protection of consumers' collective interests, the deadline for implementation of which expired on 25 December 2022.
This is the second legislative proposal for a law on collective proceedings; the previous government came up with a draft law that reached the first reading in the Chamber of Deputies, but its consideration was suspended due to the end of the term of office of the previous cabinet.
The full article can be found by following this link.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The unique “Women in Law” project brings together the inspiring women of today's legal world and public life. This topic is especially important to us, because at PETERKA & PARTNERS women make up more than half of our colleagues, including the highest management positions. We are very pleased to be able to introduce some of them to you as part of this project.
Our partners, directors - Cosmina Aron, Agnieszka Siwińska and Galyna Melnyk participated in other live stream Právničky LIVE!
They gathered together as a unique international ensemble and enjoyed the live stream immensely.
You can see the live-streamed talk here: Právničky LIVE

Do you operate a cryptocurrency exchange? Or do you provide asset management of crypto-assets to third parties or provide consulting services in this field? In the first quarter of 2023, the upcoming MiCA regulation is expected to be announced, which will tighten the licensing and other formal requirements for entrepreneurs in the field of crypto assets.

Entrepreneurs who are already legally providing services related to crypto-assets, should definitely not skip reading the article. The full article can be found by following this link.

The Czech Republic is obliged to implement Directive (EU) 2019/1937 of the European Parliament and of the Council on whistleblower protection and to protect persons, typically employees, but also, for example, contractors who report violations of certain legislation against retaliation by the person who is violating said legislation.
On 30 November 2022, the expected Whistleblower Protection Bill was presented to the Chamber of Deputies of the Parliament of the Czech Republic by the Government. The bill is now heading for a general debate at its first reading.
The full article can be found by following this link.

We are proud to be a main partner of the extraordinary project #PRVNÍCH100LET (žen v právu) (Women in Law). The second to represent our firm in the series of inspiring discussions is Barbora Urbancová, Partner and Director of our Czech office, who you can see in the recording of the live-streamed talk Právničky LIVE!
Is it difficult to balance studying at university and gaining work experience? What can students be stressed about? What makes a good or bad mentor? What are the ideal conditions for parents returning to the legal field? These are the issues that Lenka Gomez Tomčalová, Barbora Urbancová, and Kateřina Slavíková discuss in the second live stream of Právničky LIVE!, which you can watch and read here.

English below
Dovolujeme si Vás pozvat na lednovou pracovní snídani na aktuální téma: Ochrana spotřebitele 2023 aneb tříkrálová novela.
Rádi Vás či Vaše kolegy uvidíme na živo ve čtvrtek 19. ledna 2023 od 9:00 do 10:30 v sídle PETERKA & PARTNERS (Karlovo náměstí 671/24, 110 00, Praha 1).
Novou úpravou Vás provede a praktická doporučení přidá zkušená advokátka Magda Prchalová. Na setkání s Vámi se těší rovněž moderátorka akce Adéla Krbcová, vedoucí pracovní skupiny Retail & Luxury a ředitelka pražské pobočky naší kanceláře.
Jaká témata budeme společně probírat? • Ochrana spotřebitele v novém online i v kamenných obchodech – B2C, hlavní trendy;
• Změny v objednávkovém procesu, rozšíření informační povinnosti prodávajícího, slevy;
• Reklamace a odstoupení od smlouvy – nová pravidla;
• Nákupy v on-line prostředí (e-shopy, on-line tržiště) – nová pravidla;
• Doporučení a praktické tipy.
Přijďte si nejen poslechnout žhavé novinky z oblasti práva, ale rovněž využít business snídani k networkingu s dalšími účastníky.
Akce je v českém jazyce a je zpoplatněna, cena za účastníka je 1.000, -Kč bez DPH.
Vaši účast prosím potvrďte e-mailem na adresu vacatkova@peterkapartners.cz.
V případě jakýchkoliv dotazů k tématu, registraci či organizaci je Vám Kateřina Vacátková (+420 225 396 300) plně k dispozici rovněž telefonicky.
Akce není určena pro poradce a zaměstnance poradenských firem.
Organizátor si vyhrazuje akci zrušit či změnit formát.
We would like to invite you to a January working breakfast on a current topic:
Consumer Protection 2023, or the Three Kings Amendment.
We would be happy to be able to meet you or your colleagues in person on Thursday, January 19, 2023, from 9:00 a.m. to 10:30 a.m. at the headquarters of PETERKA & PARTNERS (Karlovo náměstí 671/24, 110 00, Prague 1).
Experienced attorney Magda Prchalová will guide you through the new arrangement and give you some practical recommendations. The moderator of the event, Adéla Krbcová, Head of the Retail & Luxury practice group and Director of the Prague branch of our office, is also looking forward to meeting you.
What topics will we discuss together? • Consumer protection online and in relation to brick-and-mortar shops – B2C, main trends;
• Changes in the ordering process, extension of the seller's information obligation, discounts;
• Complaints and withdrawal from a contract – new rules;
• Purchases in an online environment (e-shops, online marketplaces) – new rules;
• Recommendations and practical tips.
Come not only to hear about hot-button topics from the field of law, but also to enjoy the business breakfast networking with other participants.
The event is in the Czech language and is subject to a fee, the price per participant is CZK 1,000 excluding VAT.
Please confirm your participation by email to vacatkova@peterkapartners.cz. Should you have any questions about the topic, registration or organization, Katerina Vacatkova (+420 225 396 300) is also fully available to answer them by phone.
The event is not intended for consultants and employees of consulting companies.
The organizer reserves the right to cancel the event or change the format.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law).
The second to represent our firm is Barbora Urbancová, Partner and Director of our Czech office, who you can see in the second live-streamed talk Právničky LIVE here.

The new tax package brings important changes not only for 2023, but also changes that can be important for tax returns for 2022.
Please take a look at the brief overview on the following slides. If you have any questions about the tax package and its potential impact on your business, please do not hesitate to contact our tax leader, Rostislav Frelich.
EN
CZ

We are proud to be a main partner of the extraordinary project #PRVNÍCH100LET (žen v právu) (Women in Law). The first to represent our firm in the series of inspiring discussions is Adela Krbcova, Partner and Director of our Czech office, who you can see in the recording of the live-streamed talk Právničky LIVE!
How to create a functional team? What topics does the current generation bring? And what support can you give them at work? Adéla Krbcová and Jana Vábek Marková answer these questions in an interview, which you can read and watch here.

The Prague office of PETERKA & PARTNERS provided legal advisory to V-Sharp Ventures Alpha SE, a venture studio, in connection with its investment in Tapline, a new fintech lender allowing SaaS companies to trade their future revenues for upfront and non-dilutive cash. Within this round, Tapline raised €31.7 million in a pre-seed funding round whereas V-Sharp Ventures Alpha SE led the equity part. More information is available here in Czech and in English

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The first to represent our firm is Adela Krbcova, Partner and Director of our Czech office, who you can see in the first live-streamed talk Právničky LIVE at

This unique project brings together the inspiring women of today's legal world and public life.
This topic is especially important to us, because at PETERKA & PARTNERS women make up more than half of our colleagues, including the highest management positions.
We are very pleased to be able to introduce some of them to you as part of this project.

We participated in a unique project “TOP LEGAL BUSINESS”, in which you can take a look under the bonnet of the whole PETERKA & PARTNERS group.
What are our future plans? What is the future of the business? How is the group developing, and how important a role do women play in it?
You can read more in the article here.

The Prague office of PETERKA & PARTNERS provided legal advisory to V-Sharp Ventures Alpha SE, a venture studio focused on investment into start-ups, in connection with acquisition of minority stake in Vocalls Inc., a start-up tech company developing and providing AI-powered telephone bots.
The advisory involved a due diligence process as well as drafting and negotiating transaction documentation with all parties involved.
More information is available here.

Zveme vás na náš česko-slovenský seminář zaměřený na Daňové dopady podnikání české společnosti na Slovensku a slovenské společnosti v ČR.
Naši specialisté Lenka Paluchová a Rostislav Frelich s vámi proberou řadu témat týkající se přeshraničního podnikání, včetně zdaňování zisků společností a také se zaměří na problematiku mezinárodního pronájmu pracovní síly.
Seminář se bude konat ve čtvrtek 24. 11. 2022 od 9:00 do 10:30 v prostorách naší pražské kanceláře a současně take online pro účastníky, kteří se nemohou dostavit prezenčně.
Registrujte se zde.

Partner of our law firm and leader of litigation, Jiří Černý, participated as a panelist at the International Corporate Counsel College in Vienna organised by IADC.
Jíří, along with other proffesionals from litigation practice, namely Christopher D’Angelo from Montgomery, McCracken, Walker and Rhoads, LLP, Steven Rosenhek from Fasken Martineau DuMoulin LLP and Alexander Endl, LL.M. from P | E | H | B Rechtsanwälte GmbH spoke about the international litigation trends.
The discussion also covered the current situation in class actions and mass torts, with a focus on trends in the US that may be transferable to Europe.

We are pleased to announce that due to the activities of the PETERKA & PARTNERS Aviation Practice Group, two of our offices, Warsaw and Prague, have become members of the European Business Aviation Association EBAA. The EBAA’s main goal is to support, and build up business relations among, enterprises operating in the aviation sector in Europe. Adrianna Szczecińska, based in Warsaw, the Leader of our Aviation Practice, and Zdeněk Beránek, Partner from our Czech Republic office, are both responsible for coordination of and developing relations in the association.

Last week our partner Pavla Kopeckova Prikrylova represented PETERKA & PARTNERS at the ILN Annual Fall Conference in Philadelphia.
Big thank you goes to Lindsay Griffiths and everyone who attended the conference for making it so successful!
As a firm we are proud to be part of such a diverse association as International Layers Network and we look forward to the next conference in Rio de Janeiro!

On 1 October 2022, an amendment to Act No. 37/2021 Coll., on the Registration of Beneficial Owners ("the Act") will come into force. In particular, the amendment brings changes to terminology and expands the range of entities that will be obliged to register their beneficial owners. The full article can be found by following this link.

We are happy to be recognised by the prestigious IFLR 1000 ranking in M&A category.
We have been ranked in the Czech Republic, Poland, Slovakia, Bulgaria and Romania.
Congratulations to our M&A team!
We are grateful for the support of our clients.

Změny ve zdanění nízkoemisních služebních vozidel
Zdanění nízkoemisních služebních automobilů poskytnutých bezplatně i pro soukromé účely je nově nižší. Kolik ušetří zaměstnavatel a kolik zaměstnanec?
Nově se zdaňuje a zpojistňuje 0,5 % vstupní ceny (z. č. 142/2022 Sb.) měsíčně oproti stávajícímu 1 % vstupní ceny. Nízkoemisní vozidlo je vozidlo, které nepřesahuje emisní limit CO2 ve výši 50 g/km a splňuje další podmínky.
Pro účely zdanění se změna aplikuje od 1.1.2022. Zaměstnanec tedy obdrží přeplatek za první pololetí v rámci ročního zúčtování záloh nebo daňového přiznání, pokud si podává sám. Pro účely sociálního a zdravotního pojištění se změna aplikuje od 1.7.2022 dle sdělení VZP a ČSSZ na dotaz Komory daňových poradců ČR. Roční vyměřovací základ se tudíž bude lišit od ročního zdanitelného příjmu.

Příklad: Nízkoemisní vozidlo za 2 mil. Kč. Zaměstnanec s příjmem do progrese. Nepeněžní příjem 10 000 Kč měsíčně od července 2022. Daň je nižší o 1500 Kč měsíčně a pojistné na straně zaměstnance o 1100 Kč; zaměstnanec obdrží čistou měsíční mzdu vyšší o 2600 Kč ve druhém pololetí 2022. Za první pololetí obdrží přeplatek na dani 9 000 Kč. Zaměstnavatel ušetří 3380 Kč měsíčně od července 2022.

According to the International Organization for Migration, more than 1.8 million children have gone abroad since the beginning of war in Ukraine. As you know, children are quickly assimilated - adopt the behaviour, traditions, language of the country which they live in. Language is the basis of any nation. Mentality, wisdom and knowledge are embedded in language.

We believe that in order to preserve the national code, every child should be able to continue reading in Ukrainian. Therefore, PETERKA & PARTNERS proudly supported the initiative of the Embassy of Ukraine in the Czech Republic and helped with the publication of children’s books for different age groups "Three Piglets" and "Wet Nose", with a total circulation of 6,300 copies.

Last week, the books were presented at the Ukrainian stand "United in Our Shared Values" during the 27th International Book Fair and World of Books Literary Festival in Prague. *** За даними Міжнародної організації з міграції, від початку війни в Україні за кордон виїхало понад 1,8 мільйона дітей. Як відомо, діти швидко асимілюються – переймають поведінку, традиції, мову країни, в якій живуть. Мова є базисом будь-якої нації. У мові закладено ментальність, мудрість та знання.

Ми вважаємо, що для збереження національного коду кожна дитина повинна мати можливість продовжувати читати українською. Тому PETERKA & PARTNERS радо підтримала ініціативу Посольства України в Чеській Республіці та допомогла у виданні дитячих книжок для різних вікових груп "Троє поросят" і "Мокрий ніс" загальним тиражем 6300 примірників.

Минулого тижня книжки були представлені на українському стенді «Єдині в наших спільних цінностях» під час 27-ого Міжнародного книжкового ярмарку та літературного фестивалю «Світ книги» у Празі.

PETERKA & PARTNERS congratulates to its long-term client, FC Viktoria Plzen, for winning its 6th title in the Czech Premier Football League in last eleven years.
Our law firm provides, since 2010, comprehensive legal services to FC Viktoria Plzen in various legal fields including sport, media, disciplinary, litigation, corporate and contractual matters.

In the latest issue of CEE Legal Matters, Rostislav Frelich, Leader of Tax Desk at PETERKA & PARTNERS, wrote an article that summarizes the investment incentives in the Czech Republic in 2022. Find the full article at this link.

The Prague office provided legal advisory to V-Sharp Ventures SE, a majority shareholder of DoDo Group SE, one of top European last-mile logistic companies, in connection with the Series B investment of MFresh Holding in DoDo group. The advisory involved, in particular, drafting and amending transaction documentation, negotiations and managing the closing agenda. More information is available here.
In czech at Forbes and E15.

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international team led by Lenka Paluchova, Galyna Melnik and Taras Utiralov is working on a series of business guides dedicated for Ukrainian companies and entrepreneurs interested in doing business in the countries where we have our offices. We will provide you with unified basic corporate and tax information for the respective jurisdictions.
#standwithukraine #peterkapartners #doingbusiness #ukrainiandesk #ukrainesupport
У рамках діяльності нашої Команди підтримки українських клієнтів за кордоном, наша міжнародна команда на чолі з Lenka Paluchová, Galyna Melnyk та Taras Utiralov працює над серією інформаційних брошур, призначених для українських компаній та підприємців, які зацікавлені у веденні бізнесу в країнах, де представлені наші офіси. Відсьогодні ми надаватимемо вам уніфіковану базову інформацію з корпоративних та податкових питань для відповідних юрисдикцій.

Слідкуйте за оновленнями для отримання додаткової інформації.

We would like to confirm that our Ukrainian office continues providing legal services to all our clients in all areas of Ukrainian Law. Our key personnel are safe and some of them joined our offices in the Czech Republic and Poland, meaning we can meet our clients whenever they need us. We are happy to announce launching of the Ukrainian Desk, aiming to facilitate Ukrainian businesses to expand or relocate abroad. Members of the Ukrainian Desk, some of whom are currently staying in our EU offices, help Ukrainian business people to receive legal assistance in EU jurisdictions especially in corporate, commercial, tax, employment, immigration, intellectual property law.

Natalia Tunegova from our Slovak office had a pleasure to attend the TerraLex Retail Industry Sector Team Meeting in London last week. It was a real pleasure to meet fellow professionals from other countries and share hot topics shaping retail industry sector lately.
#retail #buynowpaylater #greenwashing #ecommerce #quickcommerce #terralex #peterkapartners

Last week, we had the pleasure to participate in the International Lawyers Network Spring Annual Conference in Amsterdam which was especially important for our colleagues.
This was the very first in-person conference since the outbreak of the COVID-19 pandemic in early 2020 which Pavla Kopeckova Prikrylova attended in person as the ILN Chair of the Board of Directors.
It was also the first conference that was supposed to be attended by our Ukrainian colleagues, as our UA office joined the network last year. As they were not able to participate in person, Galyna Melnik with Taras Utiralov introduced themselves virtually to the other participants. In addition, our Romanian office was represented by Partner and Director, Cosmina Aron, who has been dedicated to ILN activities for many years.
We are proud to be a part of the ILN and look forward to cooperating with our fellow members and participating in future events!
#peterkapartners #internationalawyersnetwork #iln #WhereLawyersBecomeFriends #lawfirms #lawyers

The Hungarian Whistleblowing Act will come into force on 24th of July 2023 for companies with more than 250 employees and service providers subject to the Anti-Money Laundering Act regardless of the number of employees.

The new Act also applies to companies with 50-249 employees from 17th of December 2023. Companies may also operate a common whistleblower protection system, however, a common channel operated at the central level of a company group would not be possible, since compliance with special Hungarian regulations is also necessary. Companies with fewer than 50 employees could also decide to establish a whistleblower protection system even if they are not obliged to do so.

Employers may decide to handle the reports of whistleblowers fully internally or it is possible to involve an external organization or a whistleblower protection attorney. An important factor for companies to consider is that the new Hungarian Act differs from the EU Directive and contains some special provisions, e.g., it defines who is considered as an employee of the company, expands the scope of persons who can make a report, and sets out in detail the documentation requirements for reports made in person.

The Hungarian Parliament adopted a new Whistleblowing Act on 11 April 2023 with the purpose of implementing the 2019/1937/EU Directive in Hungary.
The Act is expected to be published soon and it will enter into force on the 60th day after its publication for companies with more than 250 employees, and service providers subject to the Anti-Money Laundering Act regardless of the number of employees.
The new Act also applies to companies with 50-249 employees from 17 December 2023. They may operate a common whistleblower protection system, however, a common channel operated at the central level of a company group would not be possible, since compliance with special Hungarian regulations is also necessary.
Employers may decide to handle the reports of whistleblowers totally internally, or it is possible to involve a whistleblower protection attorney.

Pursuant to recent amendments to the Hungarian Consumer Protection Act, proceedings by the consumer protection authority can only be initiated after the consumer has tried to resolve the dispute directly with the business concerned. A written complaint submitted by a consumer shall be answered in writing within 30 days of receipt in a way that can be verified later. If a business rejects the complaint of the consumer, such decision needs to be justified. If the complaint is rejected, consumers shall be informed in writing before which authority or conciliation board proceedings could be initiated, and in addition to the obligatory elements, information shall also include whether the business has made a general declaration of submission at a conciliation board located where its registered seat is located. Other benefits for businesses is that they can ignore the investigation of a complaint submitted by the same consumer with the same content as well as a complaint made by an unidentified person. #legalnews #consumerprotection #peterkapartners

The Hungarian Competition Authority (“GVH”) has found that most of the websites of airlines operating in Hungary (including low-cost airlines) and ticket price comparison websites, distort consumers’ choices through imperceptible methods. The GVH provided recommendations to the operators of these websites and to consumers in order for them to comply with consumer protection regulations.
The GVH conducted a comprehensive sweep to check whether these websites used “dark patterns” in their advertising and practices of selling tickets. Dark patterns are digital messages and user interfaces that can pressure consumers into making undesirable choices without being noticed.
The most common distortions highlighted by the GVH were psychological pressure regarding limited offers (e.g., “only 2 tickets available at this price”), manipulation of perception (e.g., some offers are highlighted in striking colours, while cheaper, simpler solutions are harder to spot), misleading wording, an overload of information which can confuse and distract consumers, and the concealment of important information and choices (e.g., especially when choosing a seat, where the lack of information can leave consumers feeling that they will not have the option to do so later or will have to pay more).
The GVH recommends the businesses concerned to avoid demanding messages and commercial practices, to present their choices in a way that is equally noticeable and clearly worded, and ensure that the information is transparent and easy to understand by structuring it appropriately.
At this stage, the GVH has only made suggestions on eliminating unlawful practices, however, if these do not lead businesses to take appropriate steps to ensure consumer protection regulations, the GVH may initiate competition control proceedings.
#legalnews #GVH #airlines

The Minister of Justice of Hungary announced that consumer protection checks will begin this year to protect the Hungarian language. In advertisements published/broadcast in media products, and on radio and television programmes in Hungarian, the foreign language text must – with few exceptions (e.g., name of a company or trademark) – also appear in Hungarian. The Consumer Protection Authority, as part of the 2023 monitoring programme, will check if this obligation is respected.
This is nothing new, since according to Act No. XCVI of 2001 on the Publishing of Commercial Advertisements, Shop Signs and Some Public Announcements in the Hungarian Language, texts of advertisements and slogans published in Hungarian newspapers and magazines, or broadcast on Hungarian-language radio and television programmes, or public advertising media must appear either in Hungarian or both in Hungarian as well as in a foreign language. If the Hungarian translation is provided next to a foreign language text, it must be visualized in the same size on the given surface and the visibility of the two versions must be the same as well. If these rules for the usage of the Hungarian wording are not followed, the consumer protection authority may order termination of the unlawful status, prohibit further continuation of the unlawful activities, require remedy of the infringement by a set deadline or impose a penalty.

PETERKA & PARTNERS Hungary has partnered with the Polish-Hungarian Chamber of Commerce to deliver legal and business news to the Chamber’s members every month.
You can read this month’s short articles on the Chamber’s website.

Az Országgyűlés elfogadta és a köztársasági elnök 2022. július 18-án aláírta a kisadózó vállalkozások tételes adójáról szóló 2022. évi XIII. törvényt, amelynek értelmében 2022. szeptember elsejétől jelentősen korlátozzák, hogy ki lehet a kisadózó vállalkozások tételes adójának (továbbiakban: KATA) alanya.
A törvénymódosítás értelmében az új KATA csak olyan főállású egyéni vállalkozók részére lesz választható főszabály szerint, akik kizárólag magánszemélyek részére értékesítenek terméket, nyújtanak saját szolgáltatást, vagyis csak magánszemélyektől fogadhatnak el bevételt és megszűnik a KATA adóalanyiság, amennyiben valamilyen cégtől, egyéni vállalkozótól vagy költségvetési szervtől származik a bevétel. E szabály alól egyetlen kivétel a taxis személyszállításból származó bevétel.
Nem lehet többé az adó alanya többek között közkereseti társaság, betéti társaság, egyéni cég és ügyvédi iroda sem.
A tételes adó mértéke egységesen havi 50 ezer forint lesz és megemelkedik az adott naptári évben elért bevételek összeghatára 12 millióról 18 millió forintra, azonban az ezt meghaladó rész után 40 százalékos mértékű adót köteles az adózó fizetni. A továbbiakban sem változnak az adminisztrációs terheket könnyítő rendelkezések, csak bevételi nyilvántartást kell vezetni és a bevételekről az adóhatóság felé az adóévet követő év február 25-éig nyilatkozni.
A jogszabály értelmében minden érintett vállalkozásnak nyilatkoznia kell legkésőbb szeptember 25-ig az adóhatóság felé arról, hogy megfelel-e az új feltételeknek, és kisadózó tételes adóalanyként folytatja-e majd. Azok, akik nem felelnek meg a KATA adóalanyiság feltételeinek és határidőn belül más adózási formát sem választanak, a továbbiakban a vállalkozási formájuknak megfelelő általános szabályok szerint kötelesek adókötelezettségüknek eleget tenni. Act XIII of 2022 on the Itemized Tax for Small Businesses was passed by the Hungarian parliament and signed by the President on 18 July 2022. The act significantly limits who can be subject to the Itemized Tax for Small Businesses, also known as KATA for short in Hungarian (hereinafter: KATA), from 1 September 2022.
According to the act, KATA will only be available, as a general rule, for full-time self-employed individuals (with an exemption for taxi drivers) who sell goods or provide services exclusively to individuals, i.e., they can only accept income from individuals and will no longer be subject to the KATA tax system if the income is derived from a company, self-employed individual or public entity.
Among others, partnerships, limited partnerships, sole proprietorships and law firms fall outside of the scope of KATA and must apply another tax scheme.
The monthly lump sum tax will be HUF 50,000 and the annual revenue limit will be raised from HUF 12 million to HUF 18 million, but taxpayers will have to pay 40% tax on the excess. The provisions easing the administrative burden remain unchanged: the taxpayers will only have to keep a record of income and declare it to the tax authority by 25 February of the year following the tax year.
Under the act, all businesses concerned must declare to the tax authorities by 25 September at the latest whether they meet the new conditions. Those who do not meet the conditions for KATA and do not opt for another form of taxation by the deadline will continue to be subject to the general rules for their form of business.

Our Budapest office hosted two bright students from the beautiful Czech city, Ostrava for three weeks. Their internship was possible thanks to the Erasmus+ programme, and a great Hungarian team, Mobilis European Mobilities’ Organisation. The two high school students became parts of our team, got involved in various activities of our office’s daily administrative and operative tasks gaining invaluable experience to enter the job market after finishing their studies. It was an absolute pleasure to work with them, and we wish great success to them both.

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international team led by Lenka Paluchova, Galyna Melnik and Taras Utiralov is working on a series of business guides dedicated for Ukrainian companies and entrepreneurs interested in doing business in the countries where we have our offices. We will provide you with unified basic corporate and tax information for the respective jurisdictions.
#standwithukraine #peterkapartners #doingbusiness #ukrainiandesk #ukrainesupport
У рамках діяльності нашої Команди підтримки українських клієнтів за кордоном, наша міжнародна команда на чолі з Lenka Paluchová, Galyna Melnyk та Taras Utiralov працює над серією інформаційних брошур, призначених для українських компаній та підприємців, які зацікавлені у веденні бізнесу в країнах, де представлені наші офіси. Відсьогодні ми надаватимемо вам уніфіковану базову інформацію з корпоративних та податкових питань для відповідних юрисдикцій.

Слідкуйте за оновленнями для отримання додаткової інформації.

Currently, objects, identified as structures related to the business activity of a given taxpayer, are subject to 2% Real Estate Tax (“RET”) paid annually. This taxation is based on the depreciation value of the given object for income tax purposes.
Due to the ambiguity of the provisions, it is not clear as to which objects are subject to RET. Consequently, this issue has been the matter of numerous disputes between taxpayers and the Polish tax authorities. Groundbreaking Judgment on Polish Real Estate Tax
The Polish Constitutional Tribunal (“Tribunal”) has issued unprecedent judgment concerning real estate taxation of structures. The current tax provisions concerning taxation of structures will be repealed. A brand new system of taxation of structures will be in force starting from 1st January 2025. What has changed?
On July 4th, 2023 the Tribunal issued a judgment in which it found the legal definition of the structure for Real Estate Tax purposes as unconstitutional. Moreover, the Tribunal has stated that the relevant tax provisions will cease to apply within 18 months from the date of publishing the judgment in the Journal of Laws.
Therefore, it is expected that starting from 1st January 2025, a brand new regime of RET on structures in Poland will come into force. So far, no draft legislation has been proposed by the Polish lawmakers. What can Peterka&Partners do for you?
Given that the RET on structures could be a major tax burden, each RET payer should analyze whether the judgment of the Tribunal may affect their tax position.
The Polish Peterka&Partners office has considerable experience in tax advisory concerning RET, including handling disputes between taxpayers and the tax authorities.
Specifically, the Polish Peterka&Partners team may assist you in:
⎯ analyzing the impact this judgment could have on the way your structures are taxed;
⎯ assessing the potential tax savings to be achieved in the area of RET;
⎯ complying with the new real estate tax provisions once the draft legislation has been published. * * *
This article was prepared by Filip Biegun, Tax Advisor, Of Counsel at PETERKA & PARTNERS Poland. No information contained in this article should be considered or interpreted in any manner as legal advice and/or the provision of legal services. This article has been prepared for the purposes of general information only. PETERKA & PARTNERS does not accept any responsibility for any omission and/or action undertaken by you and/or by any third party on the basis of the information contained herein. only and may not be considered a legal opinion or advice.

We are delighted to share with you that two of our aviation professionals Zdenek Beranek, Partner, from the Czech Republic office, and Martyna Ryś-Wilgus, Leader of our Aviation Practice, from the Polish office, attended the European Business Aviation Convention & Exhibition (EBACE2023) in Geneva, Switzerland from 23-25 May 2023.
The EBACE is the most recognizable event in the aviation industry. It is organized by the (European Business Aviation Association (EBAA) and brings together global leaders in the aviation sector.
EBACE has long been recognized as a premier gathering for aviation enthusiasts, bringing together industry leaders, innovators, and enthusiasts from around the world. It serves as an invaluable platform for networking, knowledge sharing, and exploring cutting-edge advancements in business aviation.
Our law firm is a proud member of the EBAA.
Photo gallery available here.

Polish and Ukrainian offices of PETERKA & PARTNERS were honoured to participate in the Polish Investment and Trade Agency (PAIH) workshop dedicated to preparing the Polish business for the resumption of exports and the post-war reconstruction of Ukraine. This workshop is a part of the “Reconstruction of Ukraine” project.
During the event, Marcin Kryszko, Senior Associate and Leader of the Polish Desk in PETERKA & PARTNERS Warsaw office, addressed the entrepreneurs from the IT/ICT sector, speaking about the typical risks in the cooperation of Polish and Ukrainian business in the IT industry and the field of human capital.
PETERKA & PARTNERS remains committed to fostering meaningful collaborations and actively driving economic growth in Poland and Ukraine. The firm's participation in this esteemed workshop underscores its dedication to providing valuable insights and comprehensive legal guidance to businesses operating in the IT industry, ultimately fortifying bilateral ties and paving the way for mutual success.
Польський та український офіси PETERKA & PARTNERS мали честь взяти участь у семінарі Польського агентства інвестицій і торгівлі (PAIH), присвяченому підготовці польського бізнесу до відновлення експорту та післявоєнної реконструкції України. Цей семінар є частиною проекту «Відбудова України».
Під час заходу Марчін Кришко, старший юрист та лідер Polish Desk варшавського офісу PETERKA & PARTNERS, звернувся до підприємців сектору ІТ/ІКТ, розповівши про типові ризики, які виникають при взаємодії польського бізнесу з українським ІТ бізнесом та людським капіталом.
PETERKA & PARTNERS продовжує сприяти плідній співпраці та активному стимулюванню економічного зростання в Польщі та Україні. Участь фірми в цьому семінарі підкреслює її відданість наданню інсайтів і всебічного правового консультування компаніям, які працюють в ІТ-індустрії, зрештою зміцнюючи двосторонні зв’язки та прокладаючи шлях до спільного успіху.

We are pleased to announce our participation at the upcoming European Business Aviation Convention & Exhibition (EBACE) organized by the European Business Aviation Association (EBAA), to take place May 23-25 at Geneva International Airport. Zdeněk Beránek, Partner, and Martyna Ryś-Wilgus, Attorney-at-Law and Leader of the firm’s Aviation practice, will represent PETERKA & PARTNERS at the event.
For several years now, we have been representing a large air carrier in litigations initiated by passengers (or large companies buying passenger claims) for compensation for delayed flights. Our Litigation Department provides its clients with legal advisory on API data transmission obligations, as well as representation concerning immigration, and PNR-data administrative cases related to air transport.
EBACE is a premier event and the annual meeting place for the European business aviation community. The exhibition brings together business leaders, government officials, manufacturers, corporate aviation department personnel, and all manner of people involved in nearly all aspects of business aviation.
PETERKA & PARTNERS is a proud member of the EBAA.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The unique “Women in Law” project brings together the inspiring women of today's legal world and public life. Is a legal career interesting for the upcoming generation? What makes these women feel unique? What qualities are key to the legal profession? All of this, and more, is what Cosmina Aron, Galyna Melnyk, and Agnieszka Siwińska talk about in the Právničky LIVE! stream. The transcript of the livestream you can read here.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The unique “Women in Law” project brings together the inspiring women of today's legal world and public life. This topic is especially important to us, because at PETERKA & PARTNERS women make up more than half of our colleagues, including the highest management positions. We are very pleased to be able to introduce some of them to you as part of this project.
Our partners, directors - Cosmina Aron, Agnieszka Siwińska and Galyna Melnyk participated in other live stream Právničky LIVE!
They gathered together as a unique international ensemble and enjoyed the live stream immensely.
You can see the live-streamed talk here: Právničky LIVE

On 19 January 2023, PETERKA & PARTNERS, added its expertise to a webinar titled: “How to set up business in Romania”. The on-line event, hosted by Taxology and co-organized by PAIH, eMag, and Taxology was the fourth webinar in the "How to set up a business in..." series of events hosted by Urszula Fijałkowska and dedicated to the e-commerce sector. During the webinar we were able to add our experience to the experience of such experts as: Agnieszka Olsen, PAIH, Alicja Dzwonkowska, eMAG, and Tomasz Połeć, Taxology.
Dan Aurelian Ciupala, Senior Associate and Leader of the firm’s Energy Practice from the PETERKA & PARTNERS office in Bucharest was our expert during the event and actively answered questions from the audience regarding the legal aspects of the e-commerce business.

An interview with Ondrej Peterka – Founder and Managing Partner of PETERKA&PARTNERS group – has been published in the Polish legal magazine, Rynek Prawniczy. The interview describes the path of creating a regional law firm in Eastern Europe originating from this region, further plans for development, the significant role of women at the firm, and developments of the historical premises of Braun Palace in Prague.
The interview originally appeared in the magazine Týdeník Euro - TOP LEGAL BUSINESS (TOP PRÁVNÍ BYZNYS). Its Polish version is available at this link.

On 1 December 2022, the largest dealership transaction in Poland in many years was finalized in Warsaw. The Warsaw office of the PETERKA & PARTNERS law firm advised Renault Retail Group on the sale of its Polish subsidiary, Renault Retail Group Warsaw, operating four dealerships which sell Renault and Dacia cars.
On the part of PETERKA & PARTNERS, advice was provided by Dorota Płoskowicz, Partner at PETERKA & PARTNERS Poland, and Anna Kerner, Senior Associate. The services included the preparation of and participation in the negotiations of the transaction documentation and other advice to the seller and the company related to the transaction.
The buyer was advised by Grant Thornton law firm.
Further information on the transaction is available here

As of 1 December 2022, Martyna Ryś-Wilgus took over as Leader of the Aviation Practice at PETERKA & PARTNERS. Martyna Ryś-Wilgus, Senior Associate, and Leader of the Aviation Practice, has been handling cases for clients from the aviation sector for more than two years, and since this autumn she has also been the coordinator of the firm's cooperation with the European Business Aviation Association (EBAA).
PETERKA & PARTNERS has significant experience with the aviation industry and offers comprehensive legal advisory to entities in this field throughout the entire CEE region. Our Aviation provides comprehensive legal analysis regarding clients’ operations on the CEE market, including compliance with the obligatory requirements under applicable law including advisory on general PNR and API data transmission obligations. The advisory covers also a full legal assistance in disputes with passengers related to delayed or cancelled flights and other consumer disputes.
We wish Martyna much success in her new role.

On 9 November, the Warsaw office had the pleasure of hosting representatives of Czech companies from the pharmaceutical and medical sector.
The meeting was organised by Ivo Sipl, Director of CzechTrade and Marcin Kryszko, leader of the PETERKA & PARTNERS Polish Desk, gave the presentation 'Legal aspects of entering the Polish market'.

On October 26, PETERKA & PARTNERS was a partner of a special event celebrating the Czech Independence Day organized by the Embassy of the Czech Republic in Warsaw under the patronage of the Ambassador of the Czech Republic H.E. Jakub Dürr and Mr. Miloš Adolf.
During the event, the guests heard a speech by the representative of the Polish Government Paweł Jabłoński and the Deputy Ambassador Miroslav Kolatek.
The event took place in Targowa Creativity Centre in Warsaw and the entire music background was provided by the Military Art Ensemble Ondráš from Brno.

We are pleased to announce that due to the activities of the PETERKA & PARTNERS Aviation Practice Group, two of our offices, Warsaw and Prague, have become members of the European Business Aviation Association EBAA. The EBAA’s main goal is to support, and build up business relations among, enterprises operating in the aviation sector in Europe. Adrianna Szczecińska, based in Warsaw, the Leader of our Aviation Practice, and Zdeněk Beránek, Partner from our Czech Republic office, are both responsible for coordination of and developing relations in the association.

On 15 September 2022, PETERKA & PARTNERS, was a content partner of the “Agro&Food Security Forum. Grains, Oilseeds, Pulses”. The event, co-organized by the Polish-Ukrainian Chamber of Commerce, usually takes place in Kyiv and is the biggest annual event in the industry. This year, however, it was Warsaw that had the opportunity to host.
Marcin Kryszko, Senior Associate of the Polish office of PETERKA & PARTNERS, and Leader of the firm’s Polish Desk was a speaker during the event. His presentation "Relocating your business to Poland: Legal matters” covered corporate and tax issues including:
• Forms of doing business by foreign entrepreneurs in Poland, including Ukrainian entrepreneurs;
• Employment of foreigners;
• Regulatory aspects/permits for conducting business, those typically necessary in the food industry.
The forum was supported by the Ministry of Agrarian Policy and Food of Ukraine and the Ministry of Agriculture and Rural Development of Poland.
You can find some photos of the forum via this link.

We are happy to be recognised by the prestigious IFLR 1000 ranking in M&A category.
We have been ranked in the Czech Republic, Poland, Slovakia, Bulgaria and Romania.
Congratulations to our M&A team!
We are grateful for the support of our clients.

We are pleased to announce that the Polish office again succeeded in the prestigious IFLR1000 ranking in the M&A category.
Congratulations to Agnieszka Siwińska and Dorota Płoskowicz, Partners and leaders of our M&A practice and the entire team, namely Sławomir Patkowski, Katarzyna Konończuk, Marta Kafarska, Jakub Słodziński, Marcin Kryszko, Anna Kerner and Ilona Palejko.
In this category we were ranked already last year. Time to celebrate this unquestionable success.
We are grateful for the support of our clients and co-workers.

Recently, our litigation team advised a Client on an environmental case. The case involved soil contamination resulting from leak in the underground oil tank located at the property held by the Client under lease contract.
It was necessary to establish when the contamination took place to decide if we are dealing with historical or actual soil contamination and, based on provided facts, determine the entity liable for the environmental damage caused.
Our litigation team supported the Client in establishing key facts and Its legal position as well as advised the Client on potential actions to be taken in order to resolve the issue.
If you are interested in the above, please contact our lawyers from the Polish litigation team: Beata Składanek-Wikieł, Head of Litigation and Dagmara Klimek, Senior Associate.

The Polish-Ukrainian Chamber of Commerce together with the U-FOOD Association Ukraine, on July 26-27 2022, in Warsaw, organized a meeting for Ukrainian producers of food products. The meeting was attended by representatives of 17 Ukrainian production companies from the FMCG sector and they were welcomed by Luc Frieden, President of Eurochambers, Karolina Zdrodowska, Head for Entrepreneurship and Social Dialogue, City of Warsaw, Dariusz Szymczycha, Vice-President of the Polish-Ukrainian Chamber of Commerce, and Maria Dehtiarova from U-FOOD Association. As part of our ongoing activities towards Ukrainian business community in EU, Marcin Kryszko from the Warsaw office of PETERKA & PARTNERS was one of the speakers on July 26 and shared practical legal tips on cooperation between Polish distributors and Ukrainian suppliers. #ukrainiandesk #doingbusinessinpoland #peterkapartners

On 28 June 2022, PETERKA & PARTNERS, in cooperation with the Polish-Ukrainian Chamber of Commerce, successfully held a business breakfast dedicated to the main issues that Ukrainian companies struggling with when setting up business in Poland. During the introductory speech, Elzbieta Bodio, the Vice-President of the PUCC, congratulated the audience on the Day of the Constitution of Ukraine and drew attention to the ongoing strengthening of Polish-Ukrainian relations. Tetiana Gomon, a project coordinator for PUCC, presented a new initiative – “Partnership and Employment”. The corporate and tax issues behind setting up a company in Poland were covered by Galyna Melnyk, Tax Advisor, Deputy Director for the Ukrainian office of PETERKA & PARTNERS, and Leader of the Ukrainian Desk, and Marcin Kryszko, Senior Associate of the Polish office of PETERKA & PARTNERS, and Leader of the Polish Desk. During the discussion, the following issues were raised:
1. Owning a Polish company. Typical problems at the formation stage.
2. Ukrainian documents in Poland. The misconception around apostilles.
3. Poland/Ukraine double taxation. Paying taxes properly, but not more than necessary.
4. Dealing with the bank – AML check and opening a bank account. How to make it easier.
5. Appointment of the managers in the company. Think before you act.
6. Employment of foreigners by foreign-controlled companies.
7. Steps to be taken before signing the contract with an employee. Employer’s perspective.
8. Electronic signatures. What it is and what it is not. You may see some photos via the link
28 червня 2022 року PETERKA & PARTNERS спільно з Польсько-українською господарчою палатою успішно провели бізнес-сніданок, присвячений основним питанням, з якими стикаються українські компанії під час відкриття бізнесу в Польщі. Під час вступного слова пані Ельжбета Бодіо, віце-президентка Польсько-української господарчої палати, привітала присутніх з днем Конституції України та звернула увагу на активне поглиблення польсько-українських відносин. Тетяна Гомон, координаторка проектів ПУГП, презентувала нову ініціативу «Партнерство та працевлаштування». Корпоративні та податкові питання створення компанії в Польщі висвітлювали Галина Мельник, податковий радник, заступник директора українського офісу PETERKA & PARTNERS, лідер Ukrainian Desk, та Марчін Кришко, старший юрист польського офісу PETERKA & ПАРТНЕРИ, лідер Polish Desk. В ході дискусії було обговорено наступні питання:
1. Польська компанія. Типові проблеми на етапі заснування.
2. Українські документи в Польщі. Помилкове уявлення про апостиль.
3. Подвійне оподаткування Польщі/України. Сплачувати податки належним чином, але не більше, ніж необхідно.
4. Робота з банком – фінансовий моніторинг та відкриття банківського рахунку. Зробимо це простіше.
5. Призначення керівників у компанії. Подумайте, перш ніж діяти.
6. Працевлаштування іноземців контрольованою іноземною компанією.
7. Дії, які необхідно виконати до підписання контракту з працівником. Точка зору роботодавця.
8. Електронний підпис. Чим він є і чим він не є.
Фото заходу доступні за посиланням:

PETERKA & PARTNERS ділиться з вами особливим рецептом святкування Дня Конституції України. Подвійне оподаткування, проходження фінансового моніторингу місцевих банків, апостиль, електронні підписи та багато інших важливих, але маловідомих речей, з якими потрібно зіткнутися, відкриваючи бізнес в іншій країні. Про це та багато іншого ми обговоримо під час ділового сніданку 28 червня в нашому польському офісі разом із Польсько-українською торговою палатою. Будь ласка, приєднуйтесь до нас, якщо ви українець і хочете почати бізнес у Польщі. Натисніть, щоб зареєструватися: https://forms.gle/JCSHtiskfHwsHw1r5 A special way to celebrate Ukrainian Constitution Day! Double taxation, passing financial monitoring of local banks, apostille, e-signatures and a lot of other important but not commonly known things to be faced when starting business in another country. We will discuss these and more during our business breakfast on 28th of June in our Polish office together with Polish-Ukrainian Chamber of Commerce. Please join us if you are Ukrainian and want to start business in Poland.

On May 31st, in the pages of Rynek Prawniczy (an on-line Polish legal magazine), an article was published on the newly created Ukrainian Desk at PETERKA & PARTNERS, and on the first information campaign conducted as part of this project.
The Ukrainian Desk at PETERKA & PARTNERS, led by Taras Utiralov, Partner and Director of the Kyiv office, and Galyna Melnyk, Senior Associate and Deputy Director for Ukraine at our firm, coordinates all activities aimed at the Ukrainian community.
One of the Ukrainian Desk projects in Poland is an information campaign. The Polish office in Warsaw has become a content partner of the Rzeczpospolita daily and as part of this campaign has prepared a series of articles addressed to Ukrainian companies and refugees.
Please see

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international team led by Lenka Paluchova, Galyna Melnik and Taras Utiralov is working on a series of business guides dedicated for Ukrainian companies and entrepreneurs interested in doing business in the countries where we have our offices. We will provide you with unified basic corporate and tax information for the respective jurisdictions.
#standwithukraine #peterkapartners #doingbusiness #ukrainiandesk #ukrainesupport
У рамках діяльності нашої Команди підтримки українських клієнтів за кордоном, наша міжнародна команда на чолі з Lenka Paluchová, Galyna Melnyk та Taras Utiralov працює над серією інформаційних брошур, призначених для українських компаній та підприємців, які зацікавлені у веденні бізнесу в країнах, де представлені наші офіси. Відсьогодні ми надаватимемо вам уніфіковану базову інформацію з корпоративних та податкових питань для відповідних юрисдикцій.

Слідкуйте за оновленнями для отримання додаткової інформації.

We would like to confirm that our Ukrainian office continues providing legal services to all our clients in all areas of Ukrainian Law. Our key personnel are safe and some of them joined our offices in the Czech Republic and Poland, meaning we can meet our clients whenever they need us. We are happy to announce launching of the Ukrainian Desk, aiming to facilitate Ukrainian businesses to expand or relocate abroad. Members of the Ukrainian Desk, some of whom are currently staying in our EU offices, help Ukrainian business people to receive legal assistance in EU jurisdictions especially in corporate, commercial, tax, employment, immigration, intellectual property law.

The Net Zero Industry Act (NZIA) in the spotlight - a crucial topic on the European Commission’s table.
Brief overview of The Net Zero Industry Act (NZIA)
In March 2023, the European Commission published a legislative proposal which followed as an EU response to the US Inflation Reduction Act: The Net Zero Industry Act (NZIA). The NZIA proposal, part of the massive EU Green Deal Industrial Plan, did not pass through the usual ex-ante exercise done by European Commission services to assess the likely impact of the proposal compared to alternatives. It was only followed-up by a working document discussing NZIA investment needs and funding options.
The NZIA aims at promoting investment in the manufacturing of products that are key in meeting the EU’s climate neutrality goals.
By accelerating the development and production of net-zero technologies, the NZIA also aims to reduce the risk of replacing EU reliance on Russian fossil fuels with other strategic dependencies on key technologies and components for the green transition.
Overall, this initiative should contribute to strengthening European self-sufficiency and the resilience of net zero manufacturing technologies in the EU, in order to meet REPowerEU objectives, which will make up the backbone of an affordable, reliable, and sustainable clean energy system.
Does NZIA foresees a reshaping?
The European Parliament Environment Committee (ENVI) will vote its opinion on the file in September 2023, followed by the Industry Committee’s (ITRE) deliberation on its position in October. The Council is due to agree on its negotiating position (general approach) by early December 2023.
Read the full material powered by our dedicated Energy Practice by opening this link.

The recent legislative amendments brought to the Romanian Labour Code continue to sustain the European and national policies implemented during the last years, in view of encouraging and improving work-life balance.
As of 24 July 2023, there are in force certain additional provisions regarding work from home/tele-working of employees that are providing for minors up to the age of 11.
According to Law 241/2023 amending Law 53/2003 on the Labour Code (hereinafter “Law 241/2023”), employees who provide for children up to 11 years of age shall have the benefit, upon request, of 4 days per month of work from home or under tele-working regulations, except when the nature or the type of work does not allow for the carrying out of such activity under such conditions.
In addition, such an employee should have at his/her own disposal all the means that are necessary for carrying out his/her duties under his/her job description during such period of work-from-home/tele-working.
PETERKA & PARTNERS Romania prepared an extended material which encloses important aspects connected to this legislative change. The material is available here.
For more details and related legal assistance connected to this matter, do not hesitate to contact our Romanian office.

PETERKA & PARTNERS Romania is delighted to have provided legal advisory services to an international, voluntary, non-governmental and non-profit organization which conducts intercultural programs on a worldwide scale. Our assistance consisted in the analysis of a services agreement to be concluded with an independent IT contractor. The related advice included both the review and amendment of the draft services agreement from the perspective civil provisions, as well as the analysis of related risks of re-qualification of such agreement as a labour agreement from the perspective of Romanian law.

PETERKA & PARTNERS Romania is bringing into your attention an interesting topic connected to the dynamic Energy sector.
The legal article prepared by Dan Ciupala, Leader of Energy Practice within our law firm, focuses on a presentation of the specific issues related to the sale of the electricity generated from renewable sources through market-based long-term power purchase agreements (“PPAs”), that had been reintroduced in Law 123/2012 on Electricity and Natural Gas (“Energy Law”) by Government Emergency Ordinance No. 143/2021 (“GEO 143/2021”), that was approved in its final form by Law 248/2022, enacted on 24 July 2022, after being banned for more than eight years.
We consider this topic to be of interest to operators on the current market, for the following reasons: - energy generation from renewable sources has substantially improved in terms of technology and efficiency, making renewable energy generation competitive with conventional technologies of power generation;
- despite market volatility at the end of 2021, PPAs have continued to be seen as a long-term investment, providing developers with long-term bankability, reflected by cheaper prices for longer contracts, protecting prices against short-term market fluctuations;
- there is no state-sponsored support scheme available in Romania for renewables: the previous green certificates scheme ended at the end of 2016. As a result, the installation of new renewable generation capacities has almost stopped since 2017;
- the significant increase and volatility of wholesale electricity prices increased the demand for longer fixed-price electricity sourcing arrangements. Depending on the pricing formula, a long-term PPA can provide price certainty for a fixed period and thus protection against the volatility in the electricity prices both for the generator and the off-taker. A predictable and stable revenue stream are essential for the bankability of renewable projects. The extended version of this insightful legal material is available to read by opening this link. For more details and related legal assistance connected to this matter, do not hesitate to contact our Romanian office.

Following our previous newsletters introducing the new ESG rules, we will now consider the fragile balance between two critical pillars of ESG, the environmental policies (the “E” pillar), and the social and labour policies (the “S” pillar).
The ESG revolution is a challenging topic for all industries and we would like to present some interesting features below.
A recent example of how the fragile balance between these ESG pillars can be easily upset was brought to light by the fine-dining industry, where innovative restaurants are more open than ever to take into consideration hyper eco concepts, using only ingredients local to the region in which they are operating.
Still, the most telling example comes from the clean energy industry, where to achieve Net Zero by 2050, the solar and electric energy sectors intend to become the central part of the worldwide energy system.
Our Romanian team is inviting you to read here an extended material in view of gaining more knowledge about ESG, one of the most trending topics. For more details and related legal assistance connected to this matter, do not hesitate to contact our Romanian office.

Law 102/2023 for the amendment and completion of Law no. 50/1991 regarding the authorization of construction work, of the Administrative Litigation Law no. 554/2004, as well as for completing Art. 64 of Law no. 350/2001 regarding territorial development and urban planning ("Law 102/2023") was published in the Official Gazette on 18 April 2023, and entered into force on 21 April 2023.
This important legislative update brought significant changes in connection with the publicity of building permits and derogatory deadlines for the benefit of social organizations claiming an interest in appealing resolutions approving land use and urban planning documentation.
The law introduces several new provisions in relation to the publicity of granted building permits, with the aim of providing more effective information for interested persons.
PETERKA & PARTNERS Romania has prepared an extended material dedicated to this topic and invites you to read it here.
Our specialized team remains available in assisting you in any legal topics connected to your business.

We are pleased to announce our participation as a speaker at the upcoming business breakfast seminar “Masterminds in action”, organized by NRCC in Bucharest on May 11, at 8:30 a.m., at the InterContinental Athénée Palace Bucharest.
Ioana Sebestin - Nazaru, Deputy Director for Romania, will be proud to speak on behalf of PETERKA & PARTNERS during this exciting event, part of a top- notch series of seminars mastered by NRCC, with the aim of bringing together highly recognized experts ready to share their inside expertise with the audience.
We invite you to join us at this seminar and obtain the best insights from our Romanian leader Ioana Sebestin - Nazaru regarding the latest labour market challenges and how to beat them. Besides this panel dedicated to labour issues, there will also be another interesting and valuable speeches connected to opportunities and pitfalls in tax and legal and how to benefit from it.
By pressing this link you may read a detailed presentation of this interesting event.
For details regarding the registration at this business breakfast and seminar, please contact: info@nrcc.ro

Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law was transposed by Law 361/2022 on the protection of whistle-blowers (“Law 361/2022”).
Law 361/2022 came into force at the end of December 2022, and it provides for: (i) a certain protection mechanism for persons (including employees) who report “breaches of the law”, either internally or externally, (ii) certain obligations for employers (under particular conditions), as well as for, (iii) rules regarding the reporting itself (either internal or external).
Barely entered into force, an amendment was soon brought to Law 361/2022 by means of Law 67/2023, which came into effect on 31 March 2023.
PETERKA & PARTNERS Romania is pleased to invite you to read extended information about this topic in the legal article available here.
Our dedicated team remains at your disposal in view of providing more information and any related legal assistance connected to this topic.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The unique “Women in Law” project brings together the inspiring women of today's legal world and public life. Is a legal career interesting for the upcoming generation? What makes these women feel unique? What qualities are key to the legal profession? All of this, and more, is what Cosmina Aron, Galyna Melnyk, and Agnieszka Siwińska talk about in the Právničky LIVE! stream. The transcript of the livestream you can read here.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The unique “Women in Law” project brings together the inspiring women of today's legal world and public life. This topic is especially important to us, because at PETERKA & PARTNERS women make up more than half of our colleagues, including the highest management positions. We are very pleased to be able to introduce some of them to you as part of this project.
Our partners, directors - Cosmina Aron, Agnieszka Siwińska and Galyna Melnyk participated in other live stream Právničky LIVE!
They gathered together as a unique international ensemble and enjoyed the live stream immensely.
You can see the live-streamed talk here: Právničky LIVE

Law 21/2023 amending Construction Law no. 50/1991 ("Law 21/2023") was published in the Official Gazette on 10 January 2023, and entered into force on 13 January 2023. This important legislative update aims to correct inadvertencies between two previous amendments to Construction Law no. 50/1991 in relation to the permitting process for renewable energy projects created following the enactment in 2022 of: (i) Law no. 254/2022 Amending Construction Law no. 50/1991 and other Normative Acts ("Law 254/2022"); and (ii) Law no. 262/2022 Amending Land Law no. 18/1991 and Construction Law no. 50/1991. PETERKA & PARTNERS Romania prepared an extended material dedicated to this topic and invites you to read it here. Our specialized team remains at your full disposal to provide more information and any related legal assistance connected to this topic.

As of 5 January 2023, the ambitious new rules of the Corporate Sustainability Reporting Directive (CSRD) entered into force. Its aims are to replace its predecessor, the Non-Financial Reporting Directive (NFRD), and to introduce more detailed reporting requirements than ever.
The new Directive (EU) 2022/2464 strengthens the transparency and accountability rules compelling companies to disclose sustainability information in their management reports according to mandatory European sustainability reporting standards (ESRS). Currently under development, the first set of standards is to be adopted by the Commission by mid-2023.
PETERKA & PARTNERS Romania invites you to read extended information regarding this matter by accessing this link. Our Romanian team remains at your full disposal to provide more information and any related legal assistance connected to this topic.

On 19 January 2023, PETERKA & PARTNERS, added its expertise to a webinar titled: “How to set up business in Romania”. The on-line event, hosted by Taxology and co-organized by PAIH, eMag, and Taxology was the fourth webinar in the "How to set up a business in..." series of events hosted by Urszula Fijałkowska and dedicated to the e-commerce sector. During the webinar we were able to add our experience to the experience of such experts as: Agnieszka Olsen, PAIH, Alicja Dzwonkowska, eMAG, and Tomasz Połeć, Taxology.
Dan Aurelian Ciupala, Senior Associate and Leader of the firm’s Energy Practice from the PETERKA & PARTNERS office in Bucharest was our expert during the event and actively answered questions from the audience regarding the legal aspects of the e-commerce business.

On 22 December 2022 was published in the Romanian Official Gazette the Law no. 367/2022 on social dialogue which entered into force on 25 December 2022.
Law no. 367/2022 repealed the Law no. 62/2011 which regulated social dialogue in Romania. At the same time, Law no. 367/2022 brought about significant changes, which employers will have to take into account and further comply with and more favourable provisions for employees and trade unions/trade union organizations, as compared to the former law regulating social dialogue.
In this respect, PETERKA & PARTNERS Romania prepared an article containing a brief presentation of the main legislative novelties brought about by Law no. 367/2022. For more details on this topic, please open this link.
Our Romanian office remains available to provide additional clarifications/information with regard to the above-mentioned legal update, as well as related legal assistance.

On 9 December 2022, Order no. 2171/2022 for the approval of the framework template of the individual labour agreement issued by the Ministry of Labour and Social Solidarity (“Order 2171/2022”) was published in the Romanian Official Gazette, Part I and came into force on the same day.
Order 2171/2022 repealed Order no. 64/2003 for the approval of the framework template of the individual labour agreement, which contained the former minimum provision of the framework individual labour agreement.
Order 2171/2022 contains the minimum and mandatory provisions of the individual labour agreement concluded under Romanian law, therefore, all the individual labour agreements concluded after the date of 9 December 2022, will have to comply with the template provided in it.
In addition to the mandatory clauses it contains, the individual labour agreement may include as well other specific clauses, in accordance with the law, which will be negotiated between the parties.
Should you need additional clarifications/information with regard to the above-mentioned legal update or assistance in view of complying with the new provisions, please do not hesitate to contact our Romanian office.

Further to the entry into force of Law 283/2022 for the amendment and completion of Law no. 53/2003 – the Labour Code, as well as of Government Emergency Ordinance no. 57/2019 regarding the Administrative Code (“Law 283/2022”), significant changes have occurred as regards the labour relationship between the employer and employee under the Romanian law.
However, even though it entered into force on 22 October 2022, Law no. 283/2022 has thus far remained puzzling as to its practical enforcement, as it expressly stipulates that, within 30 days of its publication, a new framework individual labour agreement will be made available through an order of the Minister of Labour and Social Solidarity.
By following this link, you may open the legal alert prepared by PETERKA & PARTNERS Romania and read extended and valuable information connected to this topic.
Our dedicated team remains available in providing legal assistance in respect of any labour legal matter.

Our Romanian office has been a proud speaker at the recent Economic Mission organized by Flanders Investment & Trade in Bucharest. The mission was aimed to bring in Romania Flemish companies from various industries which are interested on this market, in view of joining a mixed business event comprising seminars, B2B meetings and networking sessions.
Dan Aurelian Ciupala, Senior Associate and also a key specialist from our Romanian office, held a presentation on October 18th, entitled “Doing business in Romania- A legal approach.”
PETERKA & PARTNERS is constantly participating as a speaker within such events organized by fellow trade agencies, chambers of commerce, embassies and business organizations, expanding the wide legal and multi- sectorial knowledge of our professional team of lawyers across CEE region.

Law no. 244/2022 implementing Regulation (EU) 2020/1503 on European Crowdfunding Service Providers for Business and amending Regulation (EU) 2017/1129 and Directive (EU) 2019/1937 has been adopted, and on this occasion, slight changes have been made to the draft law published in May 2022.
In addition to what the draft law stipulated, in order for the shares of limited liability companies to be used as eligible instruments for crowdfunding, Law no. 244/2022 stipulates that the Articles of Association of the issuing limited liability company shall allow the transfer of shares to third parties without the approval of the shareholders, as well as provisions which do not restrict the right to the free transfer of shares and which include the manner in which such shares may be offered or presented to the public.
Other provisions of the law stipulate that the crowdfunding service provider will have both the obligation to report to the Credit Risk Centre of the National Bank of Romania (CRC) and the right to access the information provided by the CRC.
Last but not least, if the Financial Supervisory Authority (Autoritatea de Supraveghere Financiara) (“FSA”) does not issue and communicate to the applicant a decision regarding its request, the applicant may file a complaint at the Bucharest Court of Appeal.
Our Romanian team remains available for providing more information and related legal assistance connected to this topic.

Starting from 1 March 2022, companies which withhold and fail to pay payroll duties and/or contributions within 60 days from the due date are risking criminal penalties, as the provisions of Emergency Ordinance no. 130/2021 came into effect.
Therefore, from 26 June 2022 onwards, criminal complaints started to be filed by the National Agency for Fiscal Administration (ANAF) against companies that failed to fulfil their fiscal obligations stipulated by Emergency Ordinance no. 130/2021.
According to the latest declarations of the President of the ANAF, by the middle of September 2022, more than 50,000 complaints have been filed against active tax payers, reaching a debt of more than 350 million lei.
PETERKA & PARTNERS Romania remains available for providing more information and related legal assistance connected to any tax issues.

In a world of ever-expanding technological progress at the forefront of blockchain technology, Smart Contracts are claiming a well-deserved place in the legal spotlight. Though not yet considered mature enough to be subject to specific regulation, their legal implications are closely being assessed and where they can be successfully implemented in real-world scenarios is being explored. PETERKA & PARTNERS Romania has prepared a material dedicated to this topic, in view of presenting the latest insights connected to smart contracts. Please check our material here. Our dedicated team remains available for providing more information and related legal assistance connected to this topic.

We are honoured that PETERKA & PARTNERS Romania continues to be a a reliable partner of Czech Trade Bucharest, by having the opportunity to act as a speaker within their events.
On September 20, our Romanian office participated as a speaker during Bucharest E-commerce Day organized by Czech Trade. Andrei Dumitrescu, one of our valuable Senior Associates gave a speech and provided the audience with essential and important information connected to the formats of selling online in Romania.
PETERKA & PARTNERS Romania would like to thank the organizers and participants for this opportunity.

The Romanian team of PETERKA & PARTNERS regularly focuses its attention on the most important legislative changes occurring in various key areas, including insolvency.
Recently, Law no. 216/2022 has reshaped many of the essential provisions of Law 85/2014 on insolvency prevention and insolvency proceedings, mainly concerning insolvency prevention procedures – the ad-hoc mandate which was replaced by the restructuring agreement and the prevention agreement.
For extended and important information connected to this topic, please read a legal article prepared by PETERKA & PARTNERS Romania, by opening this link.
Our dedicated team remains available for providing more information and related legal assistance envisaging any insolvency matters.

The Romanian Fiscal Code was amended by Government Ordinance 16/2022 published on 15 July 2022. Some of the amendments proposed shall enter into force in 2022, while the majority of the amendments to the Fiscal Code shall enter into force in January 2023.
PETERKA & PARTNERS Romania has prepared a leaflet which summarizes the most important aspects related to the recent legal changes brought to the Fiscal Code. For extended information, please read the full material by opening this link.
Our dedicated team remains available for providing more information and related legal assistance connected to tax matters.

We are happy to be recognised by the prestigious IFLR 1000 ranking in M&A category.
We have been ranked in the Czech Republic, Poland, Slovakia, Bulgaria and Romania.
Congratulations to our M&A team!
We are grateful for the support of our clients.

The Romanian office has prepared a material dedicated to the latest amendments to land law set framework for faster development of renewable Energy projects in Romania.
We would like to draw the attention on the fact that Law no. 254/20.07.2022 On the Amendment and Completion of Land Law no. 18/1991 and On the Amendment of Art. 5 para. (3) letter b) of Government Emergency Ordinance no. 34/2013 was published in the Official Gazette of Romania no. 736 of July 21st, 2022, entering into force on July 24th, 2022 (“Law 254/2022”).
This new important legal update for the Energy sector is aimed to introduce a simplified procedure for the development of renewable energy projects in the outer city limits, i.e. extravilan of a locality, on agricultural land from classes III, IV and V , only based on a building permit and the approval of removing such agricultural land from the agricultural circuit.
We invite you to read the full article here in view of receiving extended information related to this topic. Our Romanian team, as well as our dedicated team belonging to the Global Energy Practice remain at your disposal to provide legal assistance.

E-commerce has seen an increase in the last three years, becoming one of the fastest growing sectors in the Romanian economy. According to recent statistics, the Romanian e-commerce market increased by over 30% in 2020, exceeding EUR 5 billion, which is huge considering that in 2013 the market value was only EUR 600 million. In this context, Romania is expected to continue this trend and have the fastest growth in online retail in Eastern European countries over the next five years. Considering the fast growing of this sector in Romania and the high interest of more and more companies to carry out e-commerce activities in Romania, our Romanian team has prepared a quick guide for setting up and running e-commerce platforms in this jurisdiction. By opening this link, you may read the full guide and have access to important and essential information in case your business plans its boost on the challenging e-commerce market. Our specialized team remains at your disposal to provide more information and related legal assistance connected to this topic.

Our Bucharest office is pleased to announce that has recently extended its cooperation with foreign chambers of commerce present in Romania, by joining CCIpR, the Italian Chamber of Commerce in Romania. CCipR is one of the foreign chambers of commerce with long- lasting activity in Romania and its primary objective is the promotion of bilateral exchanges between Italy and Romania By joining this organization, our law firm is contributing to the global development of our strong existing relationship with foreign entrepreneurs and also with the related business associations and embassies across the countries in our region.

PETERKA&PARTNERS Bulgaria advised a global capital goods company specializing in equipment and services for agriculture and construction with respect to a template agreement to be signed with local dealers governing the conditions for use by the dealers of client’s platform for online sales of genuine spare parts within the aftermarket services provided to the customers. The assistance covered review of commercial and competition law aspects and it was provided in cooperation with the Romanian office of the firm, including for the purpose of maximum alignment of the templates to be used on the Bulgarian and Romanian markets.

PETERKA & PARTNERS Romania brings into your attention important information regarding the ESG rules for corporate sustainability.
The Environmental, Social and Governance (ESG) rules were first imposed through EU Directive 95/2014 NFRD (Non-Financial Reporting Directive – NFRD) and set out the core criteria for evaluating corporate behaviour and screening potential investments. In Romania, the European Directive 95/2014 (NFRD) was implemented through Ministry of Finance Order 1938/2016 and later through Ministry of Finance Order 3456/2018 which extended the scope of Directive 95/2014 to all companies regardless of size with more than 500 employees.
We invite you to read this article and find out what changes may bring this Directive to your business in the upcoming months.
Our team remains available for providing more information and related legal assistance connected to this topic.

On the website of the Ministry of Energy http://energie.gov.ro, was published Order of the Minister of Energy no. 507/ 24.05.2022 (“Order 507”) for the amendment of the Specific Guideline – Special Requirements to access financing from European funds allocated to the P.N.R.R. related to Investment Measure I.1 within Component C.6 Energy – Pillar I (“Specific Guideline”), previously approved by Order of the Minister of Energy no. 282 / 30.03.2022. By Order 507, the period for submitting the proposals for renewable energy production projects within the competitive bidding procedure provided by the Specific Guideline, was extended from 31.05.2022, 5.00 p.m., until 15.06.2022, 5.00 p.m. For more information related to this topic, you may open this link and read the material prepared by Dan Ciupala, Leader of the Energy Practice and also a valuable specialist from our Romanian office. Our team remains available for providing dedicated legal assistance connected to this topic, as well as to other ones which might be in the interest of your business.

On 4 May 2022, the Romanian Government adopted Emergency Ordinance no. 60/2022 (EGO 60/2022) on establishing the institutional and financial framework for the implementation and management of the funds allocated to Romania through the Modernization Fund, as well as for the modification and completion of some normative acts (published in the Official Gazette no. 459 of 9 May 2022). The newly adopted Emergency Ordinance has the following scope of application: establishing the institutional and financial framework for management of the funds allocated to Romania through the Modernization Fund, to allow the accessing of such funds for the modernization of the energy sector, in order to achieve the objectives of the European Green Pact. For more details regarding this topic, you may read the full article prepared by Dan Ciupala, Senior Associate at our Romanian office and Leader of Energy Practice, by opening this link. For dedicated legal assistance, do not hesitate to get in touch with our specialized team.

PETERKA & PARTNERS has strengthened its Romanian team by recruiting expert Dan Ciupala, well-known on the Romanian market and the CEE region especially for his extensive Real Estate experience. Dan, whose wide expertise includes Energy amongst his main focus areas, has more than 20 years of experience in various top international law firms and was recently appointed as Leader of the PETERKA & PARTNERS Energy practice with the aim of developing the firm’s Energy practice within CEE.

Prior to joining PETERKA & PARTNERS, Dan acted as the head of the Romanian in-house legal team of an important European real estate investment fund. His remarkable professional background includes significant transactional experience advising a broad range of businesses in the field of real estate, construction and real estate development financing, mergers and acquisitions, competition, intellectual property, energy, and contract law. Known as a valuable and dedicated expert, he takes the time to truly involve clients and incorporate their goals, concerns, values, and feedback.

At PETERKA & PARTNERS, the Energy Practice occupies a top place amongst the global practices dedicated to key industries. Through its team of dedicated specialists from all its offices across CEE, PETERKA & PARTNERS advises domestic and international clients on a wide range of complex, and day-to-day, Energy projects across the region. Drawing upon a wealth of experience and industry insight, the firm’s practice has developed a special focus on renewable energy.

The recent decision of the European Court of Justice announces important changes regarding the position of the Consumer Protection Associations.
As a short summary, through the decision taken in Case C-319/20, the Court of Justice of the European Union decided that consumer protection associations may bring representative actions against infringements of a data subject’s rights to the protection of their personal data, even in the absence of a mandate to that effect.
PETERKA & PARTNERS Romania is inviting you to read extended information focused on this topic by opening this [link]. For dedicated legal assistance, do not hesitate to get in touch with our specialized team.

PETERKA & PARTNERS Romania brings into your attention important updates regarding the legal framework for direct investments and new investments made by foreign investors in Romania.
Our Romanian team has prepared a brief article focused on the recent legal changes brought by the Ordinance no. 46/ 2022 (EGO 46/2022) adopted by the Government on 14 April 2022.
We invite you to read more details about this topic by opening this link and also to stay in touch with our team in case you may require legal assistance for your business.

The Romanian Government has enacted an emergency ordinance in order to ensure support for those employees whose individual employment agreements have been temporarily suspended in the context of the military conflict in Ukraine and/or as a result of the international sanctions applied to the Russian Federation and Belarus.
In this regard, some categories of employees shall receive an indemnity until December 31, 2022 (for the period during which the individual employment agreement was temporarily suspended), consisting of 75% of the basic salary corresponding to the relevant job and supported by the unemployment insurance budget, however not more than 75% of the average gross wage, as established by the relevant national laws.
For extended information regarding this topic, you may read the full article prepared by PETERKA & PARTNERS Romania by opening this leaflet. Our team also invites you to stay in touch in case your company needs legal assistance as well as for regular legal updates.

PETERKA & PARTNERS Romania is proud to be one of the speakers at the Belgian Week - "Reshape the Future" event , organised by BEROCC at Hotel Caro in Bucharest.
On 3 May starting with 9:30 am, Ioana Sebestin, Deputy Director at our office in Bucharest will give a speech entitled ''The future of Labour relationship". We invite you to join our session and to stay up-to-date with the latest trends in the labour area presented by our colleague.
The registration to our seminar can be done by accessing this link.
For more interesting sessions within this complex event, you may also check out the official event website by accessing this link.

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international team led by Lenka Paluchova, Galyna Melnik and Taras Utiralov is working on a series of business guides dedicated for Ukrainian companies and entrepreneurs interested in doing business in the countries where we have our offices. We will provide you with unified basic corporate and tax information for the respective jurisdictions.
#standwithukraine #peterkapartners #doingbusiness #ukrainiandesk #ukrainesupport
У рамках діяльності нашої Команди підтримки українських клієнтів за кордоном, наша міжнародна команда на чолі з Lenka Paluchová, Galyna Melnyk та Taras Utiralov працює над серією інформаційних брошур, призначених для українських компаній та підприємців, які зацікавлені у веденні бізнесу в країнах, де представлені наші офіси. Відсьогодні ми надаватимемо вам уніфіковану базову інформацію з корпоративних та податкових питань для відповідних юрисдикцій.

Слідкуйте за оновленнями для отримання додаткової інформації.

Last week, we had the pleasure to participate in the International Lawyers Network Spring Annual Conference in Amsterdam which was especially important for our colleagues.
This was the very first in-person conference since the outbreak of the COVID-19 pandemic in early 2020 which Pavla Kopeckova Prikrylova attended in person as the ILN Chair of the Board of Directors.
It was also the first conference that was supposed to be attended by our Ukrainian colleagues, as our UA office joined the network last year. As they were not able to participate in person, Galyna Melnik with Taras Utiralov introduced themselves virtually to the other participants. In addition, our Romanian office was represented by Partner and Director, Cosmina Aron, who has been dedicated to ILN activities for many years.
We are proud to be a part of the ILN and look forward to cooperating with our fellow members and participating in future events!
#peterkapartners #internationalawyersnetwork #iln #WhereLawyersBecomeFriends #lawfirms #lawyers

Peterka & Partners, a leading Central and Eastern European law firm, has announced the opening of a new office in Croatia. The new office, located in Zagreb, became operational on 1 March 2023. This marks an important milestone for the firm, which has been working towards expanding its presence to Croatia for the past seven years. The new office will provide comprehensive legal services for both international and domestic clients in Croatia.
"Our expansion into Croatia is an important step for us as we continue to grow and enhance our presence in the CEE region. We are committed to providing our clients with high-quality legal services across the entire CEE region and we believe that our new office in Zagreb will help us achieve this goal," said Ondřej Peterka, Managing Partner of Peterka & Partners.
The main contact in the Zagreb office will be Anja Haramija, who has extensive experience in the legal industry in Croatia. "I am thrilled to be part of the Peterka & Partners new office in Zagreb. We are excited to be able to increase the regional synergies within the Peterka & Partners group and to provide our clients with the best possible legal advice and solutions," said Ms. Anja Haramija.
Within the Peterka & Partners organization, the Zagreb office will become a single point of contact for the coordination of legal services for the former Yugoslavia, and the ninth Peterka & Partners office in the CEE region. ----------------------------------
The press release published on PETERKA & PARTNERS web page under title PETERKA & PARTNERS Expands to Croatia was corrected on 20.4.2023 regarding the use of the title „Partner“ and „Director for Croatia“, all based on the instructions of the Croatian Bar Association. Based on the above-mentioned press release published on the PETERKA & PARTNERS web page https://www.peterkapartners.com/, the below-mentioned media have published a press release on the opening of PETERKA & PARTNERS office in Croatia:
1. https://www.fsok.sk/spanctualites/n/news/la-firme-davocats-de-leco-peterka-partners-arrive-en-croatie.html
2. https://www.fsok.sk/sk/spanktuality/n/news/spandvokatska-kancelaria-peterka-partners-expanduje-do-chorvatska.html
3. https://rynekprawniczy.pl/2023/04/11/peterka-partners-otwiera-biuro-w-chorwacji/
4. https://pravo.ua/iurydychna-firma-peterka-partners-rozpochynaie-robotu-v-khorvatii/
Given that the above-mentioned media have published a press release about the opening of PETERKA & PARTNERS in Croatia before the Croatian Bar Association has informed PETERKA&PARTNERS odvjetničko društvo d.o.o. on its opinion regarding the use of the title „Partner“ and „Director for Croatia“ for Ms. Anja Haramija, PETERKA&PARTNERS odvjetničko društvo d.o.o. hereby publicly distances itself from such reporting regarding the used title „Partner“ and „Director for Croatia“ for Ms. Anja Haramija.
PETERKA&PARTNERS odvjetničko društvo d.o.o. hereby confirms that Ms. Anja Haramija is a Senior Associate and the main contact in the Zagreb office.

PETERKA & PARTNERS has been continuously supporting Ukraine since the beginning of the Russian invasion on 24 February 2022 and has repeatedly condemned this act of aggression, especially attacks on civilian targets. We have also provided concrete financial, material and legal assistance to the people in Ukraine and Ukrainian refugees abroad. The safety of our colleagues in Ukraine, with many of them already relocated to our offices in Prague and Warsaw, remains our utmost priority.

Now, we have made a difficult decision as regards the future of our office in Moscow. We have decided to take the steps leading to the separation of the Russian office from our global network. Our business operations in Russia were always focused on assisting multinational western corporations, and not Russian state-owned entities nor Russian oligarchs. Since the beginning of the war against Ukraine, we have concentrated on assisting our long-term clients in the urgent process of reviewing and suspending their business activities in Russia. During the transition period we will provide all necessary support to the Russian colleagues in order to be able to provide the best services to our western clients. Ondřej Peterka,
Founder and Managing Partner

PETERKA & PARTNERS has advised the local subsidiary of a Netherlands-based group ROFFELSEN, a leading manufacturer of plastic products and a specialist in extrusion technology, in the acquisition of an industrial site near Nitra, western Slovakia, so that it can expand its current production. Legal assistance provided by Slovak branch of PETERKA & PARTNERS included, in particular, preparation of contractual documents related to the transaction, negotiations, legal due diligence of the acquired properties, and assistance in the preparation of bank documents. We thank our long-term client for their trust, and our colleagues from the Bratislava office for their hard work, especially Andrea Butasova for leading the team, and Lubomir Lesko, Marian Lauko, Nicole Srolova, and Marek Follrich, for their great contributions.

Our Colleagues from Czech and Slovak office have collaborated to create the newest cross-border guide on the topic of ESG and Sustainable Finance by TerraLex.

Thank you Adéla Krbcová, Barbora Urbancová, Johannes Röll and Kristina Nankova for your contributions on this increasingly important topic. You may access it here.

Ustanovenia Civilného sporového poriadku stanovujú povinnosť všeobecných súdov vyčísliť všetky trovy, ktoré vyplývajú z údajov v súdnom spise. Napriek tomu, že táto povinnosť jasne vyplýva zo zákona, v našej praxi sme sa stretli aj s prípadmi, kedy všeobecné súdy uvedené ustanovenie interpretovali nesprávne a od sporových strán nad zákonný rámec vyžadovali vyčíslenie aj takýchto trov. Pokiaľ tak strany neurobili, súdy to sankcionovali nepriznaním trov, ktoré si strany nevyčíslili, a to aj napriek tomu, že o ich vzniku nebola na podklade spisu žiadna pochybnosť.
Aj keď sa Ústavný súd k otázke náhrady trov vyjadruje dosť sporadicky, vo svojom nedávnom rozhodnutí v zhode s našou argumentáciou definitívne ozrejmil, že je povinnosťou všeobecných súdov samostatne a iniciatívne rozhodnúť o trovách, ktoré vyplývajú zo súdneho spisu bez akejkoľvek aktivity sporových strán. Viac sa dočítate v priloženom dokumente TU.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

We are honoured to share with you that PETERKA & PARTNERS Slovakia has once again been recognized in the annual list of the largest law firms prepared by The Slovak Spectator. We are proud to be ranked as one of the 10 largest international law firms in Slovakia and as one of the 10 largest law firms in the Labour Law category for 2022.
We sincerely thank our colleagues on the Bratislava team and all of our clients for their trust and continuous support.
For the full ranking details, please follow this LINK

Zveme vás na náš česko-slovenský seminář zaměřený na Daňové dopady podnikání české společnosti na Slovensku a slovenské společnosti v ČR.
Naši specialisté Lenka Paluchová a Rostislav Frelich s vámi proberou řadu témat týkající se přeshraničního podnikání, včetně zdaňování zisků společností a také se zaměří na problematiku mezinárodního pronájmu pracovní síly.
Seminář se bude konat ve čtvrtek 24. 11. 2022 od 9:00 do 10:30 v prostorách naší pražské kanceláře a současně take online pro účastníky, kteří se nemohou dostavit prezenčně.
Registrujte se zde.

We are happy to be recognised by the prestigious IFLR 1000 ranking in M&A category.
We have been ranked in the Czech Republic, Poland, Slovakia, Bulgaria and Romania.
Congratulations to our M&A team!
We are grateful for the support of our clients.

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international team led by Lenka Paluchova, Galyna Melnik and Taras Utiralov is working on a series of business guides dedicated for Ukrainian companies and entrepreneurs interested in doing business in the countries where we have our offices. We will provide you with unified basic corporate and tax information for the respective jurisdictions.
#standwithukraine #peterkapartners #doingbusiness #ukrainiandesk #ukrainesupport
У рамках діяльності нашої Команди підтримки українських клієнтів за кордоном, наша міжнародна команда на чолі з Lenka Paluchová, Galyna Melnyk та Taras Utiralov працює над серією інформаційних брошур, призначених для українських компаній та підприємців, які зацікавлені у веденні бізнесу в країнах, де представлені наші офіси. Відсьогодні ми надаватимемо вам уніфіковану базову інформацію з корпоративних та податкових питань для відповідних юрисдикцій.

Слідкуйте за оновленнями для отримання додаткової інформації.

Natalia Tunegova from our Slovak office had a pleasure to attend the TerraLex Retail Industry Sector Team Meeting in London last week. It was a real pleasure to meet fellow professionals from other countries and share hot topics shaping retail industry sector lately.
#retail #buynowpaylater #greenwashing #ecommerce #quickcommerce #terralex #peterkapartners

“The IT sector is doing quite well in Ukraine and we have this special regime; a tax and legal incentive for IT companies and for big companies. So it's been developing and it's been developing quickly. And I'm curious whether it will result in new IT market players coming to Ukraine, even despite the war, because the incentive is really good.” Dive into the dynamic conversation between Lindsay Griffits of ILN and Halyna Melnyk, Tax Advisor and Deputy Director for Ukrainian office of PETERKA & PARTNERS in the latest episode of the Law Firm ILN-telligence podcast: Click here to see the podcast - "ІТ-сектор в Україні почувається добре, наразі в нас встановлено особливий режим; податковий і юридичний стимул для ІТ-компаній і для великих компаній. Тому він розвивається, і розвивається досить швидко. І мені цікаво, чи призведе це до того, що в Україну прийдуть нові гравці ІТ-ринку, навіть незважаючи на війну, тому що стимул дійсно хороший." Пориньте в динамічну розмову між Ліндсі Гріффітс з ILN та Галиною Мельник, податковим радником та заступником директора українського офісу PETERKA & PARTNERS, в останньому епізоді подкасту ILN-telligence: натисніть тут, щоб переглянути подкаст.

Peterka & Partners Ukraine assisted its client, a Ukrainian subsidiary of the world leader in the heavy lifting industry, during the tax audit of input VAT.
Our tax team elaborated a successful strategy for defending the client’s right to report input VAT following certain VAT adjustments related to the re-exportation of equipment.
As a result, the company’s right to around EUR 600 thousand of input VAT was confirmed, and tax inspectors found no violations in the relevant VAT reporting of the client, regardless of certain ambiguous tax clarifications on the matters concerned.
Moreover, the above served as a ground for the cancellation of risky VAT payer status for the client, which has been a significant impediment to the client’s business for the past several months.
Halyna Melnyk, Tax Advisor and Deputy Director for the Ukrainian office of PETERKA & PARTNERS led this project. ***
Український офіс PETERKA & PARTNERS здійснив юридичний супровід податкової перевірки від’ємного значення з ПДВ свого клієнта, дочірньої компанії світового лідера у сфері переміщення великогабаритних вантажів. Наша команда податкових юристів розробила успішну стратегію захисту права клієнта на декларування від’ємного значення з ПДВ за наслідками певних коригувань податкових зобов’язань з ПДВ, пов’язаних із реекспортом обладнання. У результаті зазначеного, за наслідками перевірки було підтверджене право клієнта на від’ємне значення з ПДВ на суму приблизно 600 тисяч євро. Також за результатами податкової перевірки не було виявлено жодних порушень, незважаючи на наявність певних неоднозначних податкових роз’яснень, які могли бути потенційно застосовані до предмета перевірки. Окрім того, за наслідками успішного проходження перевірки клієнту було скасовано статус ризикового платника ПДВ, що створювало суттєві перешкоди бізнесу клієнта протягом останніх кількох місяців. Даним проектом керувала Галина Мельник, податковий радник та заступник директора українського офісу PETERKA & PARTNERS.

On May 30, as part of the cooperation of the Ukrainian office PETERKA & PARTNERS together with the Embassy of Ukraine in the Czech Republic, the Diplomatic Academy named after Hennadiy Udovenka under the Ministry of Foreign Affairs of Ukraine and the international platform Nazovni, a practical seminar for representatives of Ukrainian business was held.
The focus of the conversation was:
• legal aspects of doing business in Eastern European countries: Czech Republic, Slovakia, Hungary, Croatia, Romania, Bulgaria, Poland.
• mechanism of interaction between the Ministry of Foreign Affairs of Ukraine and Ukrainian exporters through the NAZOVNI platform.
The discussion was held by:
• Hennadiy Nadolenko, director of the Diplomatic Academy of Ukraine;
• Alina Shishkina, head of the Exporter Support Department of the Ministry of Foreign Affairs of Ukraine;
• Yulia Sereda, senior lawyer of the Ukrainian office of the law firm Peterka & Partners;
• Oleksandra Sologub, head of the department for work with exporters of the international platform NAZOVNI.
You can watch the video recording of the seminar at the following link. 30 травня в рамках співробітництва українського офісу PETERKA & PARTNERS разом із Посольством України в Чеській Республіці, дипломатичною академією імені Геннадія Удовенка при МЗС України та міжнародною платформою Nazovni, відбувся практичний семінар для представників українського бізнесу.
У фокусі розмови були:
• правові аспекти ведення бізнесу у країнах Східної Європи: Чехія, Словаччина, Угорщина, Хорватія, Румунія, Болгарія, Польща.
• механізм взаємодії МЗС України та українських експортерів через платформу NAZOVNI.
Спікерами практичного семінару були:
• Геннадій Надоленко, директор Дипломатичної академії України;
• Аліна Шишкіна, начальник Управління підтримки експортерів МЗС України;
• Юлія Середа, старша юристка українського офісу юридичної фірми Peterka & Partners;
• Олександра Сологуб, начальниця відділу по роботі з експортерами міжнародної платформи NAZOVNI.
Переглянути відеозапису семінару можна за посиланням:
https://youtu.be/FGelX61dNKw

PETERKA & PARTNERS, a fully integrated regional law firm that provides a full range of legal and tax consultancy at the highest level, operating in the CEE area and originating directly from this region is thrilled to announce our Summer Internship Program opening for July and August in our Ukrainian office.
Are you a motivated and ambitious law student looking to gain practical experience and immerse yourself in the legal world? This is your chance to work alongside our esteemed team of attorneys, expand your legal knowledge, and develop invaluable skills in various practice areas.
Program Details:
Duration: 3 July to 31 August
Location: PETERKA & PARTNERS, Kyiv, Ukraine
Practice Areas: Corporate Law, Tax Law, Employment Law, and Litigation
Compensation: Competitive stipend
Schedule: Full-time, Monday to Friday
Why Join PETERKA & PARTNERS Internship Program?
Comprehensive Exposure: As an intern, you will have the opportunity to work on real cases and projects under the guidance of experienced attorneys. This exposure will enable you to better understand the legal profession and refine your skills in corporate, tax, employment law, and litigation.
Mentoring and Guidance: Our dedicated team of lawyers is committed to providing mentorship and guidance to help you grow personally and professionally. You will receive constructive feedback, participate in regular meetings, and engage in discussions on legal matters.
Professional Development: Through hands-on experience and collaboration with our skilled attorneys, you will develop practical legal skills, including legal research, writing, negotiation, and client interaction. We aim to foster your growth as a future legal professional.
Networking Opportunities: Our firm values the importance of networking. As an intern, you will have the chance to connect with our diverse network of legal professionals, including partners, associates, and clients. These connections can open doors to future career prospects.
Requirements:
Currently enrolled in an accredited law school program
Strong academic record
Excellent research and writing skills
Attention to detail and strong analytical abilities
Passion for corporate, tax, litigation, or employment law How to Apply
To be considered for the internship opportunity, please submit the following documents:
Resume/Curriculum Vitae
Cover letter highlighting your interest in the practice areas offered
Law school transcript (unofficial transcript is acceptable)
Please email your application materials to tkachenko@peterkapartners.ua with the subject line "Summer Internship Application - [Your Name]." The deadline for applications is 16 June.
We will review applications promptly and notify shortlisted candidates for interviews. If you have any questions regarding the internship program or the application process, please feel free to contact Ilona Tkachenko at tkachenko@peterkapartners.ua
Join us at PETERKA & PARTNERS and embark on an enriching journey where your legal aspirations can flourish. Don't miss this opportunity to gain valuable experience and contribute to our firm. We look forward to receiving your application! Sincerely,
PETERKA & PARTNERS Team

Polish and Ukrainian offices of PETERKA & PARTNERS were honoured to participate in the Polish Investment and Trade Agency (PAIH) workshop dedicated to preparing the Polish business for the resumption of exports and the post-war reconstruction of Ukraine. This workshop is a part of the “Reconstruction of Ukraine” project.
During the event, Marcin Kryszko, Senior Associate and Leader of the Polish Desk in PETERKA & PARTNERS Warsaw office, addressed the entrepreneurs from the IT/ICT sector, speaking about the typical risks in the cooperation of Polish and Ukrainian business in the IT industry and the field of human capital.
PETERKA & PARTNERS remains committed to fostering meaningful collaborations and actively driving economic growth in Poland and Ukraine. The firm's participation in this esteemed workshop underscores its dedication to providing valuable insights and comprehensive legal guidance to businesses operating in the IT industry, ultimately fortifying bilateral ties and paving the way for mutual success.
Польський та український офіси PETERKA & PARTNERS мали честь взяти участь у семінарі Польського агентства інвестицій і торгівлі (PAIH), присвяченому підготовці польського бізнесу до відновлення експорту та післявоєнної реконструкції України. Цей семінар є частиною проекту «Відбудова України».
Під час заходу Марчін Кришко, старший юрист та лідер Polish Desk варшавського офісу PETERKA & PARTNERS, звернувся до підприємців сектору ІТ/ІКТ, розповівши про типові ризики, які виникають при взаємодії польського бізнесу з українським ІТ бізнесом та людським капіталом.
PETERKA & PARTNERS продовжує сприяти плідній співпраці та активному стимулюванню економічного зростання в Польщі та Україні. Участь фірми в цьому семінарі підкреслює її відданість наданню інсайтів і всебічного правового консультування компаніям, які працюють в ІТ-індустрії, зрештою зміцнюючи двосторонні зв’язки та прокладаючи шлях до спільного успіху.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

The tax team at Peterka Partners Ukraine recently achieved another victory for their client, a Danish-based high-tech company, in a value added tax (VAT) dispute. The team provided effective representation and guidance throughout the proceedings, resulting in a favorable outcome for the client.
Through the diligent efforts of the Peterka Partners Ukraine tax team, a major part of the denied input VAT was restored by the State Tax Service. This significant result allowed the client to effectively resolve the dispute within administrative proceedings, avoiding a lengthy court battle.
Galyna Melnyk, Tax Advisor and Deputy Director for PETERKA & PARTNERS Ukraine and Klara Karapetian, Associate, played a key role in securing this positive outcome for the client.
Податкова команда Peterka Partners Україна нещодавно здобула чергову перемогу для свого клієнта, високотехнологічної компанії з Данії, у суперечці щодо податку на додану вартість (ПДВ). Команда забезпечувала ефективне представництво клієнта протягом усього процесу, що завершилося позитивним результатом для клієнта.

Завдяки наполегливим зусиллям податкової команди Peterka Partners Україна Державна податкова служба визнала право клієнта на значну частину оспорюваного від’ємного значення з ПДВ. Такий вагомий результат дозволив клієнту ефективно вирішити спір в адміністративному порядку та уникнути затяжного вирішення спору у судах.

Галина Мельник, податковий радник та заступник директора PETERKA & PARTNERS Україна та Клара Карапетян, юрист, відіграли ключову роль у забезпеченні позитивного результату для клієнта.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The unique “Women in Law” project brings together the inspiring women of today's legal world and public life. Is a legal career interesting for the upcoming generation? What makes these women feel unique? What qualities are key to the legal profession? All of this, and more, is what Cosmina Aron, Galyna Melnyk, and Agnieszka Siwińska talk about in the Právničky LIVE! stream. The transcript of the livestream you can read here.

We are proud to be a main partner of the extraordinary project „#PRVNÍCH100LET (žen v právu)“ (Women in Law). The unique “Women in Law” project brings together the inspiring women of today's legal world and public life. This topic is especially important to us, because at PETERKA & PARTNERS women make up more than half of our colleagues, including the highest management positions. We are very pleased to be able to introduce some of them to you as part of this project.
Our partners, directors - Cosmina Aron, Agnieszka Siwińska and Galyna Melnyk participated in other live stream Právničky LIVE!
They gathered together as a unique international ensemble and enjoyed the live stream immensely.
You can see the live-streamed talk here: Právničky LIVE

Galyna Melnyk, Tax Advisor and Deputy Director of PETERKA & PARTNERS in Ukraine, recently attended the Rebuild Ukraine forum in Warsaw. The event held on February 15-16, 2023, brought together business leaders from Ukraine, Poland, the Czech Republic, and other countries to discuss investment opportunities and economic growth in Ukraine.
The forum aimed to rebuild and develop Ukraine; attendees were highly committed to achieving this goal. Galyna described it as inspiring to see all participants' level of interest and commitment to help rebuild and develop Ukraine in such challenging times.
During the forum, she also had an insightful discussion with the representatives of the Ministry of Industry and Trade of the Czech Republic, CzechTrade Ukraine, the Royal Danish Embassy in Ukraine, etc. The communication highlighted the importance of partnerships in rebuilding and developing Ukraine and the various investment opportunities available in the country.
Galyna's attendance at the Rebuild Ukraine forum highlights PETERKA & PARTNERS' commitment to supporting economic growth and investment opportunities in Ukraine. The firm continues to be a leading force in the legal industry, helping businesses navigate complex legal landscapes and achieve their goals in Ukraine and beyond.
Галина Мельник, податковий радник та заступник директора PETERKA & PARTNERS в Україні, нещодавно відвідала форум Rebuild Ukraine у Варшаві. Захід, який відбувся 15-16 лютого 2023 року, об’єднав лідерів бізнесу з України, Польщі, Чехії та інших країн для обговорення інвестиційних можливостей та економічного зростання в Україні.
Форум мав на меті відбудову та розвиток України; учасники дійсно віддані досягненню цієї мети. Галина звернула увагу на рівень інтересу та відданості всіх учасників допомогти відбудувати та розвивати Україну в такі складні часи, що є дуже надихаючим.
Під час форуму вона також провела змістовну дискусію з представниками Міністерства промисловості та торгівлі Чеської Республіки, CzechTrade Ukraine, Посольства Королівства Данії в Україні та ін. Під час спілкування було підкреслено важливість партнерства у відбудові та розвитку України та різні інвестиційні можливості, доступні в країні.
Участь Галини у форумі Rebuild Ukraine підкреслює прагнення PETERKA & PARTNERS підтримувати економічне зростання та інвестиційні можливості в Україні. Фірма продовжує залишатися провідною в юридичній галузі, допомагаючи компаніям орієнтуватися в складних правових питаннях і досягати своїх цілей в Україні та за її межами.

The new copyright law in Ukraine, which took effect in January 2023, is designed to modernize the country’s copyright protection system and to ensure the protection of original works and the rights of authors.
The new Law contains a number of provisions that are worthy of attention not only of creators, but also of businesses, in particular companies involved in the IT sector.
Please take a look at the brief overview of the legal alert prepared by Taras Utiralov and Yuliia Sereda.
Новий закон про авторське право в Україні, який набув чинності в січні 2023 року, покликаний модернізувати систему захисту авторського права в країні та забезпечити захист оригінальних творів і прав авторів.
Новий Закон містить ряд положень, які варті уваги не лише творців, а і бізнесу, зокрема компаній, що долучені до сфери ІТ.
Пропонуємо вашій увазі короткий огляд новин, який підготували Тарас Утіралов та Юлія Середа.

Last week, Taras Utiralov, Partner and Director for the Ukrainian office of PETERKA & PARTNERS, had a warm conversation with Lindsay Griffiths of ILN Network. In their conversation, Taras and Lindsay discussed how proud is Taras of his homeland Ukraine and of the resilience of the population in the face of a crisis. Taras shared his surprise and joy that the Ukrainian population stayed united, and crucial businesses continue working whatever it takes.
Listen to the whole episode of Law Firm ILN-telligence via the link.
Минулого тижня Тарас Утіралов, партнер і директор українського офісу PETERKA & PARTNERS, мав теплу бесіду з Ліндсі Гріффітс з ILN Network. У своїй дискусії Тарас і Ліндсі обговорили, наскільки Тарас пишається своєю батьківщиною Україною та стійкістю населення під час кризи. Тарас поділився щирим захопленням від єдності українського населення в важкі часи, та відмітив, що найважливіші підприємства продовжують працювати, не зважаючи ні на що.
Прослухати повну версію подкасту Law Firm ILN-telligence можна за посиланням.

The customs regime of temporary importation is a quite popular customs clearance option in case some equipment is rented from the non-resident. The said customs regime is attractive due to certain benefits it allows, namely, partial release from customs duty and VAT.
At the same time, temporary importation combined with further re-exportation of goods implies certain unpredictable tax consequences. You can learn more about the risks of additional accrual of compensating VAT obligations in the article of Galyna Melnyk, tax advisor and deputy director of Ukrainian office of PETERKA & PARTNERS in her exclusive article for Debet-Kredyt under the below link.
Митний режим тимчасового ввезення є досить поширеним варіантом митного оформлення у разі потреби в оренді обладнання у нерезидента. Привабливість цього режиму зумовлена можливістю застосування пільги при ввезенні орендованого обладнання, а саме – умовного часткового звільнення від оподаткування митними платежами. Однак використання тимчасового ввезення у поєднанні із наступним реекспортом товарів може містити певні податкові несподіванки. Про ризики нарахування компенсуючих зобовʼязань з ПДВ читайте в статті Галини Мельник, податкового радника та заступника директора українського офісу PETERKA & PARTNERS, спеціально для видання ДЕБЕТ-КРЕДИТ за посиланням.

The tax team of the Ukrainian office of PETERKA & PARTNERS has successfully represented the Danish-based high-tech company in the tax dispute.
As a result of our work, the court of appeal ruled in favor of the client upholding the judgment of the 1st instance court. This is the second VAT dispute in a row in which Ukrainian courts confirm client’s right to VAT refund claimed.
The project was led by Galyna Melnyk, tax advisor and Deputy Director of Ukrainian office.
Податкова команда українського офісу PETERKA & PARTNERS успішно представила данську високотехнологічну компанію в податковому спорі.
За результатами нашої роботи суд апеляційної інстанції виніс рішення на користь клієнта, залишивши в силі рішення суду 1 інстанції. Це вже другий спір щодо ПДВ, в якому українські суди підтверджують право клієнта на заявлене бюджетне відшкодування.
Керувала проєктом Галина Мельник, податковий радник та заступник директора українського офісу.

The tax team of PETERKA & PARTNERS Ukraine has successfully represented the leading CEE mobile brand developer in VAT dispute. Our team provided complex assistance to the client starting from the VAT audit and further at all the stages of the tax dispute.
As a result, the company has successfully combated additional VAT accruals of around EUR 100 000. The court judgment on the matter (which is final now) also establishes important precedent regarding evidence to confirm that market survey expenses are related to company’s business activity.
This project was led by Galyna Melnyk, tax advisor and Deputy Director for Ukraine.
Податкова команда українського офісу PETERKA & PARTNERS успішно представила інтереси провідного девелопера мобільних брендів у Центральній та Східній Європі у спорі щодо ПДВ. Наша команда надала комплексну допомогу клієнту, починаючи від податкової перевірки, а також і на всіх подальших етапах податкового спору.
В результаті компанія успішно оскаржила донарахування податкових зобов’язань з ПДВ у розмірі близько 100 000 євро. Рішення суду у цій справі (яке наразі є остаточним) також створює важливий прецедент щодо доказів, які підтверджують, що витрати на дослідження ринку дійсно пов’язані з господарською діяльністю компанії.
Провідний юрист проєкту - Галина Мельник, податковий радник та заступник директора українського офісу.

Currently, the problem with VAT invoices getting blocked has become widespread. In addition to the already familiar problem of blocking the registration of VAT invoices, unfortunately, the practice of tax officials in recognizing a taxpayer as risky without any attempt to register a VAT invoice or an adjustment to it is gaining more and more popularity.
Read about why such practice contradicts the law and what arguments will help protect you against the arbitrariness of tax officials in an article prepared by Galyna Melnyk, Tax Advisor and Deputy Director of the Ukrainian office of PETERKA & PARTNER, for DEBIT-KREDYT.
Наразі проблема неможливості зареєструвати податкові накладні набула масового характеру. Окрім уже звичної проблеми з блокуванням реєстрації податкових накладних, все більшої популярності, на жаль, набуває ноу-хау від податківців у вигляді визнання платника податку ризиковим без будь-якої спроби зареєструвати податкову накладну чи розрахунок коригування до неї.
Чому таке ноу-хау суперечить закону та які аргументи допоможуть захиститися від свавілля податківців у даному випадку читайте в статті Галини Мельник, податкового радника та заступника директора українського офісу PETERKA & PARTNERS спеціально для видання ДЕБЕТ-КРЕДИТ.

The IT sector in Ukraine has remained one of the leading industries in the country during the last several years. Right before the invasion, a new legal framework for IT businesses, called Diia City, much discussed and awaited, was launched in Ukraine. Diia City residents have started using gig contracts when engaging IT specialists, a new concept combining a civil law contract with specific preferences of an employment contract.
Read more about all the new legislative updates in Taras’ article.
ІТ-сектор в Україні протягом останніх кількох років залишається однією з провідних галузей в країні. Безпосередньо перед вторгненням в Україні запрацював новий правовий режим для ІТ-бізнесу – Diia City, який багато обговорювали та на який довго чекали. Резиденти Diia City почали використовувати при залученні ІТ-спеціалістів гіг-контракти – нову концепцію, яка поєднує цивільно-правовий договір із певними особливостями трудового договору.
Детальніше про всі законодавчі оновлення читайте в статті Тараса.

“…in Ukraine, life didn’t stop after the invasion. As we speak, there is a new missile attack on Ukraine, our staff is in shelters and work is interrupted as there is no water supply or electricity in Kyiv.” – comments Taras Utiralov, Partner and Director for the Ukrainian office of PETERKA & PARTNERS during the interview with the CEE Legal Matters.
Read about how the legal work transformed in Ukraine and how our Ukrainian office maintains its work in Taras’ interview. “…в Україні життя не зупинилося після вторгнення. Поки ми говоримо, відбувається нова ракетна атака по Україні, наші співробітники знаходяться в укриттях, робота перервана, тому що в Києві немає ні води, ні світла». – коментує Тарас Утиралов, партнер і директор українського офісу PETERKA & PARTNERS під час інтерв’ю з CEE Legal Matters.
Про те, як змінилася юридична робота в Україні та як наш український офіс продовжує працювати, читайте в інтерв’ю Тараса.

The Kyiv team of PETERKA & PARTNERS has successfully represented its client, a member of world known group of companies, in a court dispute against its former employee regarding recognition of termination of labour relations as illegal, re-employment at work, recovery of incomes for forced absence at work.
The first court instance ruled in the client’s favour, supported our client’s position that the employee’s dismissal was done in compliance with labour laws and that the employee’s claim is ungrounded.
Tetiana Bagmet, Senior Associate for the Ukrainian office of PETERKA & PARTNERS, provided legal assistance to the client and represented them in court proceedings in this case. Київська команда PETERKA & PARTNERS успішно захистила інтереси свого клієнта, члена всесвітньо відомої групи компаній, у судовому спорі проти колишнього працівника щодо визнання незаконним розірвання трудових відносин, поновлення на роботі, а також стягнення доходів за час вимушеного прогулу.
Суд першої інстанції прийняв рішення на користь клієнта, підтримав його позицію про те, що звільнення працівника відбулося з дотриманням норм трудового законодавства та визнав позов опонента необґрунтованим.
Тетяна Багмет, старший юрист українського офісу PETERKA & PARTNERS, надавала юридичну допомогу клієнту та представляла його інтереси в судовому процесі.

The tax team of PETERKA & PARTNERS Ukraine has successfully assisted its client, a world leading heavy lifting company, in combating an illegal decision of tax authorities on qualifying the client as a risky VAT payer.
Due to our professional assistance the matter was resolved at the stage of communication with tax authorities. Favorable outcome for the client without referring the matter to the court saved the client a lot of time and costs.
The project was led by Galyna Melnyk, tax advisor and Deputy Director for Ukraine. Податкова команда українського офісу PETERKA & PARTNERS успішно допомогла своєму клієнту, міжнародному лідеру у сфері підйомних робіт і транспортування вантажів, у боротьбі з незаконним рішенням податкових органів щодо віднесення клієнта до ризикових платників ПДВ.
Завдяки професіоналізму нашої команди питання було вирішено на етапі спілкування з податковими органами. Сприятливий для клієнта результат без звернення до суду заощадив клієнту час та кошти.
Керувала проектом Галина Мельник, податковий радник та заступник директора українського офісу.

We are happy to share an article about the important cross-border taxation aspects related to the engagement of Ukrainian individuals in the IT sector, especially during their physical relocation to other countries due to the Russian aggression against Ukraine, prepared exclusively for the Ukrainian Law Firms. A Handbook for Foreign Clients by Galyna Melnyk, tax advisor and deputy director for PETERKA & PARTNERS Ukraine.
Ми раді поділитися з вами матеріалом про важливі аспекти транскордонного оподаткування, пов’язані з залученням українських фізичних осіб до ІТ-сектору, особливо під час їх фізичного переміщення в інші країни через російську агресію проти України, підготовлену ексклюзивно для Ukrainian Law Firms. A Handbook for Foreign Clients Галиною Мельник, податковим радником, заступником директора українського офісу PETERKA & PARTNERS.
#internationaltax #tax #IT #staywithukraine #peterkapartners

According to the results of the TOP 50 Leading Ukrainian Law Firms by YURIDICHESKAYA PRACTIKA Publishing, PETERKA & PARTNERS Ukraine took 45th place this year.
The following criteria determine market-leading law firms:
• the number of lawyers
• profitability
• the complexity of the agreements and litigations they accompany
• financial efficiency
• professional reputation.
Considering the realities of the current year, the research team also paid attention to volunteer and humanitarian initiatives, fundraising from sponsors and partners to help the Armed Forces of Ukraine and other military units, assistance to refugees, pro bono work, etc. *The TOP 50 Leading Ukrainian Law Firms* has been conducted by the publishing house YURIDICHESKAYA PRACTIKA Publishing since 1998. Please follow the link to see the full report here. Український офіс PETERKA & PARTNERS цього року посів 45 місце за результатами ТОП-50 провідних юридичних фірм України від видавництва «ЮРИДИЧНА ПРАКТИКА»
Провідні юридичні фірми на ринку визначаються за такими критеріями:
• кількість юристів
• прибутковість
• складність угод і судових процесів, які вони супроводжують
• фінансова ефективність
• професійна репутація.
Зважаючи на реалії поточного року, дослідницька група також приділила увагу волонтерським та гуманітарним ініціативам, збору коштів від спонсорів та партнерів для допомоги Збройним Силам України та іншим військовим частинам, допомозі біженцям, pro bono проєктам тощо.
* ТОП-50 провідних юридичних фірм України проводиться видавництвом «ЮРИДИЧНА ПРАКТИКА» з 1998 року.
Повний звіт можна переглянути за посиланням.

Last week the Ukrainian Law Firms. A Handbook for Foreign Clients was released. “Everyone in our country has faced reality beyond any ordinary experience. For ethical and moral reasons, as many people have joined the Armed Forces of Ukraine and/or found themselves in difficult life situations, we have taken the decision to focus our attention on describing work projects for clients for the research period – 2021, but without the usual ranking tables”, - Olga Usenko, the editor says. PETERKA & PARTNERS Ukraine was acknowledged in the following practices: intellectual property, tax and transfer pricing, labor & employment, corporate and M&A, and litigation. *Ukrainian Law Firms. A Handbook for Foreign Clients – the project of YURIDICHESKAYA PRACTIKA Publishing, showcasing law firms and providing deep analyses of the Ukrainian legal market.
Минулого тижня було опубліковано Ukrainian Law Firms. A Handbook for Foreign Clients. «Кожен у нашій країні стикнувся з реальністю, що виходить за межі будь-якого звичайного досвіду. З етичних та моральних міркувань, оскільки багато людей поповнили лави Збройних Сил України та/або опинилися у складних життєвих ситуаціях, ми прийняли рішення зосередити свою увагу на описі робочих проектів для клієнтів в межах досліджуваного періоду, а саме за 2021 рік, але за виключенням рейтингових таблиць», - розповідає редактор проєкту Ольга Усенко. Український офіс PETERKA & PARTNERS було відзначено в практиках інтелектуальної власності, оподаткування та трансфертного ціноутворення, трудового права, корпоративного право та M&A, судових спорів. * Ukrainian Law Firms. A Handbook for Foreign Clients – проєкт видавництва «ЮРИДИЧНА ПРАКТИКА», що проводить глибокий аналіз українського юридичного ринку.

At the end of November, Taras Utiralov, Partner and Director for Ukraine at PETERKA & PARTNERS, had the honour to be a judge at the IIІ National Intellectual Property Law Moot Court Competition, both in the written and oral competitions. Big thanks to the organiser ELSA Kyiv for the opportunity to meet the rising stars in the field of intellectual property. Despite these challenging weeks in Ukraine, young lawyers do not give up and show their professionality, knowledge and confidence. "I was delighted to mark the high level of legal knowledge and analytical and presentation skills of moot court participants. Despite challenges of the war, including power outages, they were able to prepare their written materials and deliver bright speeches," - Taras Utiralov said. *ELSA Kyiv is a part of ELSA, the leading force in providing countless opportunities for academic and professional development for law students in 44 countries of Europe.
Наприкінці листопада Тарас Утіралов, партнер та директор українського офісу PETERKA & PARTNERS, мав честь бути суддею ІІІ Національного конкурсу з права інтелектуальної власності, як у письмовому, так і усному етапах. Велика подяка організатору ELSA Київ за можливість зустрітися з висхідними зірками у сфері інтелектуальної власності. Незважаючи на ці непрості тижні в Україні, молоді юристи не опускають рук і демонструють свій професіоналізм, знання та впевненість. «Мені було приємно відзначити високий рівень юридичних знань та аналітичних і ораторських умінь у учасників змагань. Незважаючи на виклики війни, зокрема вимкнення електроенергії, вони зуміли підготувати свої письмові матеріали та виступити з чудовими промовами» - коментує Тарас Утіралов. *ELSA Київ є частиною ELSA, провідної організації в наданні незліченних можливостей для академічного та професійного розвитку для студентів-юристів у 44 країнах Європи.

ENG

Peterka Partners Ukraine successfully represented the client, a European producer and supplier of electronic ware, in the court of the first instance in the tax dispute regarding VAT refund.
As a result, not only was the client’s right to a VAT refund secured, but the court also established important facts significantly contributing to the mitigation of tax and legal risks related to the client’s business model in Ukraine.
The PETERKA & PARTNERS team was led by Tax Advisor Galyna Melnyk.
UKR

Українська команда PETERKA & PARTNERS успішно представила інтереси клієнта, європейського виробника та постачальника електронних компонентів, в суді першої інстанції в податковому спорі щодо відшкодування ПДВ.
Таким чином, було не тільки забезпечено право клієнта на відшкодування ПДВ, але судом також було встановлено важливі факти, які суттєво сприяли зменшенню податкових та юридичних ризиків, пов’язаних із бізнес-моделлю клієнта в Україні.
Команду PETERKA & PARTNERS очолила податковий радник Галина Мельник.

On October 5, Taras Utiralov moderated a discussion panel dedicated to “Diia. City”, a special legal regime for the IT sector in Ukraine, during the II Business & Legal IT Forum by Yurydychna Praktyka publishing.
According to Taras, “Diia.City” fears have been allayed by practice. “New companies are joining the environment; there have been no reprimands about this concept as such so that we can talk about a certain success of this case.” – he said.
You can see the full report from the session via the link (in Ukrainian)
Taras Utiralov is a Partner, Director for Ukraine, and Leader of the IT practice at PETERKA & PARTNERS.

On 15 September 2022, PETERKA & PARTNERS, was a content partner of the “Agro&Food Security Forum. Grains, Oilseeds, Pulses”. The event, co-organized by the Polish-Ukrainian Chamber of Commerce, usually takes place in Kyiv and is the biggest annual event in the industry. This year, however, it was Warsaw that had the opportunity to host.
Marcin Kryszko, Senior Associate of the Polish office of PETERKA & PARTNERS, and Leader of the firm’s Polish Desk was a speaker during the event. His presentation "Relocating your business to Poland: Legal matters” covered corporate and tax issues including:
• Forms of doing business by foreign entrepreneurs in Poland, including Ukrainian entrepreneurs;
• Employment of foreigners;
• Regulatory aspects/permits for conducting business, those typically necessary in the food industry.
The forum was supported by the Ministry of Agrarian Policy and Food of Ukraine and the Ministry of Agriculture and Rural Development of Poland.
You can find some photos of the forum via this link.

PETERKA & PARTNERS team has successfully represented Mammoet Ukraine in the tax dispute with Kyiv Customs.
Our services included full-scale support of the client in defense against an unlawful additional accrual of VAT related to the temporary importation of heavy-lifting equipment. The defense strategy elaborated and implemented by us ensured client’s victory in both court instances (1st and appeal) and resulted in cancellation of additional VAT assessments of around EUR 1 million.
Moreover, recently the Supreme Court did not accept the cassation appeal of Kyiv Customs for consideration due to the lack of grounds.
This case had a huge impact on the client's business strategy in Ukraine. Moreover, it set an important precedent regarding the admissibility of the customs inspection act in case of serious procedural violations committed by the inspecting authority. Galyna Melnyk, Tax Advisor and Deputy Director for the Ukrainian office of PETERKA & PARTNERS, was the lead lawyer for this case. Команда PETERKA & PARTNERS успішно захистила інтереси компанії Маммут Україна у податковому спорі з Київською митницею. Наша роль полягала у наданні повного супровіду клієнтові щодо захисту від незаконного донарахування ПДВ при тимчасовому ввезенні великогабаритного обладнання. Розроблена та реалізована нами стратегія захисту забезпечила перемогу клієнта в обох судових інстанціях (першій та апеляційній) та мала наслідком скасування донарахування ПДВ на суму близько 1 мільйона євро. Крім того, нещодавно Верховний Суд повернув касаційну скаргу Київської митниці через необґрунтованість. Дана справа має значний вплив на бізнес-стратегію клієнта в Україні. Окрім того, вона створила важливий прецедент щодо неприйнятності акта перевірки як підстави для донарахування податку за наявності суттєвих процедурних порушень, допущених митним органом під час перевірки. Провідним юристом у цій справі була Галина Мельник, податковий радник та заступник директора українського офісу PETERKA & PARTNERS.

27 липня в рамках Legal High School Discussion Hub “Дія.City”: переваги та недоліки”, Тарас Утіралов, партнер та директор українського офісу PETERKA & PARTNERS, лідер напрямку ІТ права, розповів про відмінності у законодавчому регулюванні між гіг-контрактами, трудовими контрактами та договорами із ФОП про надання послуг. Гіг-контракти є новою і перспективною формою залучення ІТ спеціалістів на виконання проектів, покликані стимулювати розвиток цифрової економіки, сприяти залученню талантів та підвищення ефективності їх роботи. Запис дискусії можна переглянути за посиланням (українською мовою). #standwithUkraine #diiacity #gigcontracts
On July 27, as part of the Legal High School Discussion Hub, "Diia.City": Pros and Cons", Taras Utiralov, partner and director of the Ukrainian office of PETERKA & PARTNERS, a leader of IT practice, spoke about the differences in legislative regulation between gig contracts and labour contracts and contracts with private entrepreneurs on the provision of services.
Gig contracts are a new and promising form of engaging IT specialists to implement projects designed to stimulate the development of the digital economy, promote the attraction of talents and increase the efficiency of their work.
You can view the recording of the discussion via the link (in Ukrainian).

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international tax team led by Lenka Paluchova prepared a handbook on the tax implications from the perspective of double tax treaties concluded between Ukraine and CEE countries and the local tax legislation.
Under what conditions does a Ukrainian become a tax resident of specific CEE countries? And what if
he/she still has a business in Ukraine that they manage from specific CEE countries?
These and many other questions are answered in our handbook. У рамках діяльності Ukrainian Desk, проекту PETERKA & PARTNERS, однією з цілей якого є допомога українському бізнесу за кордоном, наша міжнародна податкова команда на чолі з Лєнкою Палуховою підготувала брошуру про податкові наслідки з точки зору угод про уникнення подвійного оподаткування, укладених між Україною та країнами Центральної та Східної Європи, і місцевого податкового законодавства.
За яких умов українець стає податковим резидентом окремих країн Центральної та Східної Європи? А що, якщо він/вона все ще має бізнес в Україні, яким керує з певних країн Центральної та Східної Європи?
Відповіді на ці та багато інших питань ви знайдете в нашій брошурі.

On 28 June 2022, PETERKA & PARTNERS, in cooperation with the Polish-Ukrainian Chamber of Commerce, successfully held a business breakfast dedicated to the main issues that Ukrainian companies struggling with when setting up business in Poland. During the introductory speech, Elzbieta Bodio, the Vice-President of the PUCC, congratulated the audience on the Day of the Constitution of Ukraine and drew attention to the ongoing strengthening of Polish-Ukrainian relations. Tetiana Gomon, a project coordinator for PUCC, presented a new initiative – “Partnership and Employment”. The corporate and tax issues behind setting up a company in Poland were covered by Galyna Melnyk, Tax Advisor, Deputy Director for the Ukrainian office of PETERKA & PARTNERS, and Leader of the Ukrainian Desk, and Marcin Kryszko, Senior Associate of the Polish office of PETERKA & PARTNERS, and Leader of the Polish Desk. During the discussion, the following issues were raised:
1. Owning a Polish company. Typical problems at the formation stage.
2. Ukrainian documents in Poland. The misconception around apostilles.
3. Poland/Ukraine double taxation. Paying taxes properly, but not more than necessary.
4. Dealing with the bank – AML check and opening a bank account. How to make it easier.
5. Appointment of the managers in the company. Think before you act.
6. Employment of foreigners by foreign-controlled companies.
7. Steps to be taken before signing the contract with an employee. Employer’s perspective.
8. Electronic signatures. What it is and what it is not. You may see some photos via the link
28 червня 2022 року PETERKA & PARTNERS спільно з Польсько-українською господарчою палатою успішно провели бізнес-сніданок, присвячений основним питанням, з якими стикаються українські компанії під час відкриття бізнесу в Польщі. Під час вступного слова пані Ельжбета Бодіо, віце-президентка Польсько-української господарчої палати, привітала присутніх з днем Конституції України та звернула увагу на активне поглиблення польсько-українських відносин. Тетяна Гомон, координаторка проектів ПУГП, презентувала нову ініціативу «Партнерство та працевлаштування». Корпоративні та податкові питання створення компанії в Польщі висвітлювали Галина Мельник, податковий радник, заступник директора українського офісу PETERKA & PARTNERS, лідер Ukrainian Desk, та Марчін Кришко, старший юрист польського офісу PETERKA & ПАРТНЕРИ, лідер Polish Desk. В ході дискусії було обговорено наступні питання:
1. Польська компанія. Типові проблеми на етапі заснування.
2. Українські документи в Польщі. Помилкове уявлення про апостиль.
3. Подвійне оподаткування Польщі/України. Сплачувати податки належним чином, але не більше, ніж необхідно.
4. Робота з банком – фінансовий моніторинг та відкриття банківського рахунку. Зробимо це простіше.
5. Призначення керівників у компанії. Подумайте, перш ніж діяти.
6. Працевлаштування іноземців контрольованою іноземною компанією.
7. Дії, які необхідно виконати до підписання контракту з працівником. Точка зору роботодавця.
8. Електронний підпис. Чим він є і чим він не є.
Фото заходу доступні за посиланням:

According to the International Organization for Migration, more than 1.8 million children have gone abroad since the beginning of war in Ukraine. As you know, children are quickly assimilated - adopt the behaviour, traditions, language of the country which they live in. Language is the basis of any nation. Mentality, wisdom and knowledge are embedded in language.

We believe that in order to preserve the national code, every child should be able to continue reading in Ukrainian. Therefore, PETERKA & PARTNERS proudly supported the initiative of the Embassy of Ukraine in the Czech Republic and helped with the publication of children’s books for different age groups "Three Piglets" and "Wet Nose", with a total circulation of 6,300 copies.

Last week, the books were presented at the Ukrainian stand "United in Our Shared Values" during the 27th International Book Fair and World of Books Literary Festival in Prague. *** За даними Міжнародної організації з міграції, від початку війни в Україні за кордон виїхало понад 1,8 мільйона дітей. Як відомо, діти швидко асимілюються – переймають поведінку, традиції, мову країни, в якій живуть. Мова є базисом будь-якої нації. У мові закладено ментальність, мудрість та знання.

Ми вважаємо, що для збереження національного коду кожна дитина повинна мати можливість продовжувати читати українською. Тому PETERKA & PARTNERS радо підтримала ініціативу Посольства України в Чеській Республіці та допомогла у виданні дитячих книжок для різних вікових груп "Троє поросят" і "Мокрий ніс" загальним тиражем 6300 примірників.

Минулого тижня книжки були представлені на українському стенді «Єдині в наших спільних цінностях» під час 27-ого Міжнародного книжкового ярмарку та літературного фестивалю «Світ книги» у Празі.

PETERKA & PARTNERS ділиться з вами особливим рецептом святкування Дня Конституції України. Подвійне оподаткування, проходження фінансового моніторингу місцевих банків, апостиль, електронні підписи та багато інших важливих, але маловідомих речей, з якими потрібно зіткнутися, відкриваючи бізнес в іншій країні. Про це та багато іншого ми обговоримо під час ділового сніданку 28 червня в нашому польському офісі разом із Польсько-українською торговою палатою. Будь ласка, приєднуйтесь до нас, якщо ви українець і хочете почати бізнес у Польщі. Натисніть, щоб зареєструватися: https://forms.gle/JCSHtiskfHwsHw1r5 A special way to celebrate Ukrainian Constitution Day! Double taxation, passing financial monitoring of local banks, apostille, e-signatures and a lot of other important but not commonly known things to be faced when starting business in another country. We will discuss these and more during our business breakfast on 28th of June in our Polish office together with Polish-Ukrainian Chamber of Commerce. Please join us if you are Ukrainian and want to start business in Poland.

The Polish-Ukrainian Chamber of Commerce has always been a center of knowledge, support and inspiration as well as a hub for exchanging experience and contacts for the benefit of Polish-Ukrainian cooperation. PETERKA & PARTNERS remains the CEE hub for sharing extensive legal expertise and working on multijurisdictional projects.
Isn’t it a perfect match?

On 18 May 2022, PETERKA & PARTNERS, together with the Embassy of Ukraine in the Czech Republic, and the Council of Exporters and Investors at the Ministry of Foreign Affairs of Ukraine, held a webinar on the entry of Ukrainian businesses onto EU markets. The importance of Ukrainian producers entering the European market, and the legal and tax peculiarities involved were discussed.
Igor Zhovkva, Deputy Head of the Office of the President of Ukraine, addressed the participants of the webinar on the development of trade relations between Ukraine and the EU, and support for Ukrainian exporters entering foreign markets.
Galyna Melnyk, Tax Adviser and Deputy Director of the Ukrainian office of PETERKA & PARTNERS, provided an overview of the favourable conditions for doing business in the European Union.
A recording of the webinar is available at this link. 18 травня 2022 року, PETERKA & PARTNERS спільно з Посольством України в Чеській Республіці та Радою експортерів та інвесторів при МЗС України, провели вебінар щодо виходу українського бізнесу на ринки ЄС, де обговорили важливість виходу українських виробників на європейський ринок, а також юридичні та податкові аспекти такого виходу.
Перед учасниками вебінару виступив заступник керівника Офісу Президента України Ігор Жовква, який звернув увагу на актуальні питання розвитку торговельних відносин між Україною та ЄС та підтримки українських експортерів у виході на зовнішні ринки.
Податковий радник та заступник директора українського офісу PETERKA & PARTNERS Галина Мельник надала огляд сприятливих умов ведення бізнесу в країнах Європейського Союзу.
Запис вебінару можна подивитись за посиланням

Taras Utiralov, Partner and Director of PETERKA & PARTNERS Ukraine provided his input about the large decrease in the number of ranked Ukrainian law firms and lawyers for the Ukrainian Market Spotlight article titled “Exploring the Decrease in the Number of Ranked Firms in Ukraine” for the CEE Legal Matters. Originally published in March 2022 now this article is available online at this link

PETERKA & PARTNERS Ukraine advised a client, a big European pharmaceutical company, on the current procedure of importation of medicines to Ukraine as humanitarian aid.
With the help of our advice, in April 2022 the client managed to ship to Ukraine a humanitarian aid of a large number of doses of adrenaline which is currently especially needed by the Ukrainian health system.
The team included Partner and Director for Ukraine Taras Utiralov and Senior Associate Stanislav Koptilin.

Протягом останніх двох місяців в українського бізнесу виникла потреба релокації або відкриття офісу в іншій країні з нуля.

Наша команда з підтримки українського бізнесу за кордоном разом із Посольством України в Чеській Республіці та Радою експортерів та інвесторів при МЗС України має честь запросити вас на вебінар, присвячений можливостям виходу українського бізнесу на ринки ЄС.

Ми сфокусуємось на основних юридичних та податкових аспектах відкриття бізнесу в Чехії, Польщі, Словаччині, Румунії, Болгарії та Угорщині.

Реєструйтеся, будь ласка, за посиланням.

Over the past two months, Ukrainian business has faced the need to relocate or start up a new business in another jurisdiction.

Our Ukrainian Desk together with the Embassy of Ukraine in the Czech Republic and the Council of Exporters and Investors at the Ministry of Foreign Affairs of Ukraine is honoured to invite you to the webinar on opportunities for Ukrainian businesses going to the EU markets.

We will focus on the main legal and tax aspects of starting a business in the Czech Republic, Poland, Slovakia, Romania, Bulgaria and Hungary.

Please register via the link.

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international team led by Lenka Paluchova, Galyna Melnik and Taras Utiralov is working on a series of business guides dedicated for Ukrainian companies and entrepreneurs interested in doing business in the countries where we have our offices. We will provide you with unified basic corporate and tax information for the respective jurisdictions.
#standwithukraine #peterkapartners #doingbusiness #ukrainiandesk #ukrainesupport
У рамках діяльності нашої Команди підтримки українських клієнтів за кордоном, наша міжнародна команда на чолі з Lenka Paluchová, Galyna Melnyk та Taras Utiralov працює над серією інформаційних брошур, призначених для українських компаній та підприємців, які зацікавлені у веденні бізнесу в країнах, де представлені наші офіси. Відсьогодні ми надаватимемо вам уніфіковану базову інформацію з корпоративних та податкових питань для відповідних юрисдикцій.

Слідкуйте за оновленнями для отримання додаткової інформації.

We would like to confirm that our Ukrainian office continues providing legal services to all our clients in all areas of Ukrainian Law. Our key personnel are safe and some of them joined our offices in the Czech Republic and Poland, meaning we can meet our clients whenever they need us. We are happy to announce launching of the Ukrainian Desk, aiming to facilitate Ukrainian businesses to expand or relocate abroad. Members of the Ukrainian Desk, some of whom are currently staying in our EU offices, help Ukrainian business people to receive legal assistance in EU jurisdictions especially in corporate, commercial, tax, employment, immigration, intellectual property law.

Last week, we had the pleasure to participate in the International Lawyers Network Spring Annual Conference in Amsterdam which was especially important for our colleagues.
This was the very first in-person conference since the outbreak of the COVID-19 pandemic in early 2020 which Pavla Kopeckova Prikrylova attended in person as the ILN Chair of the Board of Directors.
It was also the first conference that was supposed to be attended by our Ukrainian colleagues, as our UA office joined the network last year. As they were not able to participate in person, Galyna Melnik with Taras Utiralov introduced themselves virtually to the other participants. In addition, our Romanian office was represented by Partner and Director, Cosmina Aron, who has been dedicated to ILN activities for many years.
We are proud to be a part of the ILN and look forward to cooperating with our fellow members and participating in future events!
#peterkapartners #internationalawyersnetwork #iln #WhereLawyersBecomeFriends #lawfirms #lawyers

The Hungarian Competition Authority (“GVH”) has found that most of the websites of airlines operating in Hungary (including low-cost airlines) and ticket price comparison websites, distort consumers’ choices through imperceptible methods. The GVH provided recommendations to the operators of these websites and to consumers in order for them to comply with consumer protection regulations.
The GVH conducted a comprehensive sweep to check whether these websites used “dark patterns” in their advertising and practices of selling tickets. Dark patterns are digital messages and user interfaces that can pressure consumers into making undesirable choices without being noticed.
The most common distortions highlighted by the GVH were psychological pressure regarding limited offers (e.g., “only 2 tickets available at this price”), manipulation of perception (e.g., some offers are highlighted in striking colours, while cheaper, simpler solutions are harder to spot), misleading wording, an overload of information which can confuse and distract consumers, and the concealment of important information and choices (e.g., especially when choosing a seat, where the lack of information can leave consumers feeling that they will not have the option to do so later or will have to pay more).
The GVH recommends the businesses concerned to avoid demanding messages and commercial practices, to present their choices in a way that is equally noticeable and clearly worded, and ensure that the information is transparent and easy to understand by structuring it appropriately.
At this stage, the GVH has only made suggestions on eliminating unlawful practices, however, if these do not lead businesses to take appropriate steps to ensure consumer protection regulations, the GVH may initiate competition control proceedings.
#legalnews #GVH #airlines

PETERKA&PARTNERS Bulgaria advised a global capital goods company specializing in equipment and services for agriculture and construction with respect to a template agreement to be signed with local dealers governing the conditions for use by the dealers of client’s platform for online sales of genuine spare parts within the aftermarket services provided to the customers. The assistance covered review of commercial and competition law aspects and it was provided in cooperation with the Romanian office of the firm, including for the purpose of maximum alignment of the templates to be used on the Bulgarian and Romanian markets.

The Bulgarian office of PETERKA & PARTNERS advised a global generic and specialty pharmaceuticals company on special discount arrangements with its local contractual partners.
The advice addressed an unconventional concept and covered among others general commercial, pharma specific and competition law aspects.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

Do you operate a cryptocurrency exchange? Or do you provide asset management of crypto-assets to third parties or provide consulting services in this field? In the first quarter of 2023, the upcoming MiCA regulation is expected to be announced, which will tighten the licensing and other formal requirements for entrepreneurs in the field of crypto assets.

Entrepreneurs who are already legally providing services related to crypto-assets, should definitely not skip reading the article. The full article can be found by following this link.

Our Sofia office advised a pharmaceutical company focusing on prevention and treatment of allergy products, on various aspects arising in the context of application of the EU sanctions regulations, including with respect to complex contractual and financial implications.

In the latest issue of CEE Legal Matters, Rostislav Frelich, Leader of Tax Desk at PETERKA & PARTNERS, wrote an article that summarizes the investment incentives in the Czech Republic in 2022. Find the full article at this link.

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

A new law amending the Bulgarian Anti-Money Laundering (AML) Act was published on 14th of July 2023. It introduces a number of measures, some of them upon the recommendations of certain European institutions. We have selected and presented below those we find most important.
I. Notifications to the Registry Agency in regards to incorrect UBO data The obliged entities under the AML Act (banks, insurers and insurance brokers, lawyers, notaries public, other credit institutions, etc.) now have an additional obligation.
In particular, when such entities detect a discrepancy between the data concerning the ultimate beneficial owner (UBO) of their clients entered in public registers (the Commercial Register and the BULSTAT register) and the UBO data collected by the obliged entities in the course of the performance of their AML duties, e.g., in the course of an AML customer due diligence, they shall be obliged to file a notification on the discrepancy to the Registry Agency. It’s worth noting that the AML Act contains an express rule that such notification may not result in liability for a breach of a confidentiality obligation by the respective obliged entity or its employees.
The filing of a notification would trigger a special procedure within which the respective company should either prove to the Registry Agency that the registered UBO data is correct or take the necessary steps to modify the registered data to reflect the correct status in the register. A failure of the company concerned to act in accordance with the said procedure may result in a fine and, if following its imposition, the company does not act in accordance with the law, the Registry Agency may keep fining the company for each month of non-compliance.
The new mechanism shall be effective as from 16 July 2024. It’s recommendable for all companies to check the UBO data in their files with the respective register and, if needed, adjust or update the data by then in order to avoid the potential triggering of the described procedure and risks of the associated sanctions.
II. Storage of UBO data Up until now the obligation to store the information concerning clients’ UBOs for a certain period of time applied to the obliged entities under the AML Act.
The amendments introduce the obligation for all legal entities and other entities established in Bulgaria, including for their managers, liquidators and contact persons, to store the data for the UBO of the relevant entity for a period of 5 years from the termination of this entity.
III. Listed companies and UBOs Thus far, the AML Act has stipulated that if a client is a listed company, instead of identifying the UBO, the AML obliged entity must collect certain information on shareholding exceeding the threshold subject to disclosure as per the rules of the jurisdiction where the client is listed.
The law was not sufficiently clear when it comes to a controlling listed company, i.e., when it is not the client but instead another entity in the group which controls the client that is a listed company.
The amendment makes it clear that the same approach also applies to controlling entities by inserting an express reference to this end.
IV. Identification of natural persons As a matter of principle, AML obliged entities must apply measures for identification to all their clients before commencing to work with them.
Regardless if a natural person is the client or he/she is the UBO of a legal entity which is the client, upon performance of an AML identification, the natural person should provide certain personal data (such as name, date and place of birth, country of permanent residence, etc.).
The amended law envisages that this obligation shall apply not only to the natural person subject to identification but to his/her statutory representatives (in the case of individuals with limited legal capacity) and/or proxies. ____________________________________________________________________________ This article was prepared by Ivana Ilcheva, Associate at PETERKA & PARTNERS for Bulgaria.
No information contained in this article should be considered or interpreted in any manner as legal advice and/or the provision of legal services. This article has been prepared for the purposes of general information only. PETERKA & PARTNERS does not accept any responsibility for any omission and/or action undertaken by you and/or by any third party on the basis of the information contained herein.

PETERKA&PARTNERS Bulgarian team advised the local subsidiary of one of the leading chemical distributors in the region of Central and Eastern Europe on matters arising under the regulations governing the reserves of oil and related products. The advice required a complex legal analysis, including unconventional issues and exploration of court practice in the context of requirements and limitations deriving from EU law applicable to similar circumstances.

Following our previous newsletters introducing the new ESG rules, we will now consider the fragile balance between two critical pillars of ESG, the environmental policies (the “E” pillar), and the social and labour policies (the “S” pillar).
The ESG revolution is a challenging topic for all industries and we would like to present some interesting features below.
A recent example of how the fragile balance between these ESG pillars can be easily upset was brought to light by the fine-dining industry, where innovative restaurants are more open than ever to take into consideration hyper eco concepts, using only ingredients local to the region in which they are operating.
Still, the most telling example comes from the clean energy industry, where to achieve Net Zero by 2050, the solar and electric energy sectors intend to become the central part of the worldwide energy system.
Our Romanian team is inviting you to read here an extended material in view of gaining more knowledge about ESG, one of the most trending topics. For more details and related legal assistance connected to this matter, do not hesitate to contact our Romanian office.

The Hungarian Parliament adopted a new Whistleblowing Act on 11 April 2023 with the purpose of implementing the 2019/1937/EU Directive in Hungary.
The Act is expected to be published soon and it will enter into force on the 60th day after its publication for companies with more than 250 employees, and service providers subject to the Anti-Money Laundering Act regardless of the number of employees.
The new Act also applies to companies with 50-249 employees from 17 December 2023. They may operate a common whistleblower protection system, however, a common channel operated at the central level of a company group would not be possible, since compliance with special Hungarian regulations is also necessary.
Employers may decide to handle the reports of whistleblowers totally internally, or it is possible to involve a whistleblower protection attorney.

Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law was transposed by Law 361/2022 on the protection of whistle-blowers (“Law 361/2022”).
Law 361/2022 came into force at the end of December 2022, and it provides for: (i) a certain protection mechanism for persons (including employees) who report “breaches of the law”, either internally or externally, (ii) certain obligations for employers (under particular conditions), as well as for, (iii) rules regarding the reporting itself (either internal or external).
Barely entered into force, an amendment was soon brought to Law 361/2022 by means of Law 67/2023, which came into effect on 31 March 2023.
PETERKA & PARTNERS Romania is pleased to invite you to read extended information about this topic in the legal article available here.
Our dedicated team remains at your disposal in view of providing more information and any related legal assistance connected to this topic.

PETERKA&PARTNERS Bulgaria assists the local subsidiary of a fast growing technology and logistics group operating in the CEE region providing services for e-commerce, retail, restaurants and fast food on various general commercial and compliance matters, including advice on contractual, lease, insurance, data and trade secrets protection.

Pursuant to recent amendments to the Hungarian Consumer Protection Act, proceedings by the consumer protection authority can only be initiated after the consumer has tried to resolve the dispute directly with the business concerned. A written complaint submitted by a consumer shall be answered in writing within 30 days of receipt in a way that can be verified later. If a business rejects the complaint of the consumer, such decision needs to be justified. If the complaint is rejected, consumers shall be informed in writing before which authority or conciliation board proceedings could be initiated, and in addition to the obligatory elements, information shall also include whether the business has made a general declaration of submission at a conciliation board located where its registered seat is located. Other benefits for businesses is that they can ignore the investigation of a complaint submitted by the same consumer with the same content as well as a complaint made by an unidentified person. #legalnews #consumerprotection #peterkapartners

The Minister of Justice of Hungary announced that consumer protection checks will begin this year to protect the Hungarian language. In advertisements published/broadcast in media products, and on radio and television programmes in Hungarian, the foreign language text must – with few exceptions (e.g., name of a company or trademark) – also appear in Hungarian. The Consumer Protection Authority, as part of the 2023 monitoring programme, will check if this obligation is respected.
This is nothing new, since according to Act No. XCVI of 2001 on the Publishing of Commercial Advertisements, Shop Signs and Some Public Announcements in the Hungarian Language, texts of advertisements and slogans published in Hungarian newspapers and magazines, or broadcast on Hungarian-language radio and television programmes, or public advertising media must appear either in Hungarian or both in Hungarian as well as in a foreign language. If the Hungarian translation is provided next to a foreign language text, it must be visualized in the same size on the given surface and the visibility of the two versions must be the same as well. If these rules for the usage of the Hungarian wording are not followed, the consumer protection authority may order termination of the unlawful status, prohibit further continuation of the unlawful activities, require remedy of the infringement by a set deadline or impose a penalty.

Our Sofia office advised a pharmaceutical company focusing on prevention and treatment of allergy products, on various aspects arising in the context of application of the EU sanctions regulations, including with respect to complex contractual and financial implications.

On 1 October 2022, an amendment to Act No. 37/2021 Coll., on the Registration of Beneficial Owners ("the Act") will come into force. In particular, the amendment brings changes to terminology and expands the range of entities that will be obliged to register their beneficial owners. The full article can be found by following this link.

PETERKA & PARTNERS Romania brings into your attention important information regarding the ESG rules for corporate sustainability.
The Environmental, Social and Governance (ESG) rules were first imposed through EU Directive 95/2014 NFRD (Non-Financial Reporting Directive – NFRD) and set out the core criteria for evaluating corporate behaviour and screening potential investments. In Romania, the European Directive 95/2014 (NFRD) was implemented through Ministry of Finance Order 1938/2016 and later through Ministry of Finance Order 3456/2018 which extended the scope of Directive 95/2014 to all companies regardless of size with more than 500 employees.
We invite you to read this article and find out what changes may bring this Directive to your business in the upcoming months.
Our team remains available for providing more information and related legal assistance connected to this topic.

A new type of company has been introduced in Bulgarian company law for the first time in decades. The new company form is the variable capital company and our Bulgarian team has prepared a concise leaflet presenting the main features of the variable capital company in comparison with the two most popular traditional company types. Read about it here.

On May 30, as part of the cooperation of the Ukrainian office PETERKA & PARTNERS together with the Embassy of Ukraine in the Czech Republic, the Diplomatic Academy named after Hennadiy Udovenka under the Ministry of Foreign Affairs of Ukraine and the international platform Nazovni, a practical seminar for representatives of Ukrainian business was held.
The focus of the conversation was:
• legal aspects of doing business in Eastern European countries: Czech Republic, Slovakia, Hungary, Croatia, Romania, Bulgaria, Poland.
• mechanism of interaction between the Ministry of Foreign Affairs of Ukraine and Ukrainian exporters through the NAZOVNI platform.
The discussion was held by:
• Hennadiy Nadolenko, director of the Diplomatic Academy of Ukraine;
• Alina Shishkina, head of the Exporter Support Department of the Ministry of Foreign Affairs of Ukraine;
• Yulia Sereda, senior lawyer of the Ukrainian office of the law firm Peterka & Partners;
• Oleksandra Sologub, head of the department for work with exporters of the international platform NAZOVNI.
You can watch the video recording of the seminar at the following link. 30 травня в рамках співробітництва українського офісу PETERKA & PARTNERS разом із Посольством України в Чеській Республіці, дипломатичною академією імені Геннадія Удовенка при МЗС України та міжнародною платформою Nazovni, відбувся практичний семінар для представників українського бізнесу.
У фокусі розмови були:
• правові аспекти ведення бізнесу у країнах Східної Європи: Чехія, Словаччина, Угорщина, Хорватія, Румунія, Болгарія, Польща.
• механізм взаємодії МЗС України та українських експортерів через платформу NAZOVNI.
Спікерами практичного семінару були:
• Геннадій Надоленко, директор Дипломатичної академії України;
• Аліна Шишкіна, начальник Управління підтримки експортерів МЗС України;
• Юлія Середа, старша юристка українського офісу юридичної фірми Peterka & Partners;
• Олександра Сологуб, начальниця відділу по роботі з експортерами міжнародної платформи NAZOVNI.
Переглянути відеозапису семінару можна за посиланням:
https://youtu.be/FGelX61dNKw

PETERKA & PARTNERS, a fully integrated regional law firm that provides a full range of legal and tax consultancy at the highest level, operating in the CEE area and originating directly from this region is thrilled to announce our Summer Internship Program opening for July and August in our Ukrainian office.
Are you a motivated and ambitious law student looking to gain practical experience and immerse yourself in the legal world? This is your chance to work alongside our esteemed team of attorneys, expand your legal knowledge, and develop invaluable skills in various practice areas.
Program Details:
Duration: 3 July to 31 August
Location: PETERKA & PARTNERS, Kyiv, Ukraine
Practice Areas: Corporate Law, Tax Law, Employment Law, and Litigation
Compensation: Competitive stipend
Schedule: Full-time, Monday to Friday
Why Join PETERKA & PARTNERS Internship Program?
Comprehensive Exposure: As an intern, you will have the opportunity to work on real cases and projects under the guidance of experienced attorneys. This exposure will enable you to better understand the legal profession and refine your skills in corporate, tax, employment law, and litigation.
Mentoring and Guidance: Our dedicated team of lawyers is committed to providing mentorship and guidance to help you grow personally and professionally. You will receive constructive feedback, participate in regular meetings, and engage in discussions on legal matters.
Professional Development: Through hands-on experience and collaboration with our skilled attorneys, you will develop practical legal skills, including legal research, writing, negotiation, and client interaction. We aim to foster your growth as a future legal professional.
Networking Opportunities: Our firm values the importance of networking. As an intern, you will have the chance to connect with our diverse network of legal professionals, including partners, associates, and clients. These connections can open doors to future career prospects.
Requirements:
Currently enrolled in an accredited law school program
Strong academic record
Excellent research and writing skills
Attention to detail and strong analytical abilities
Passion for corporate, tax, litigation, or employment law How to Apply
To be considered for the internship opportunity, please submit the following documents:
Resume/Curriculum Vitae
Cover letter highlighting your interest in the practice areas offered
Law school transcript (unofficial transcript is acceptable)
Please email your application materials to tkachenko@peterkapartners.ua with the subject line "Summer Internship Application - [Your Name]." The deadline for applications is 16 June.
We will review applications promptly and notify shortlisted candidates for interviews. If you have any questions regarding the internship program or the application process, please feel free to contact Ilona Tkachenko at tkachenko@peterkapartners.ua
Join us at PETERKA & PARTNERS and embark on an enriching journey where your legal aspirations can flourish. Don't miss this opportunity to gain valuable experience and contribute to our firm. We look forward to receiving your application! Sincerely,
PETERKA & PARTNERS Team

Polish and Ukrainian offices of PETERKA & PARTNERS were honoured to participate in the Polish Investment and Trade Agency (PAIH) workshop dedicated to preparing the Polish business for the resumption of exports and the post-war reconstruction of Ukraine. This workshop is a part of the “Reconstruction of Ukraine” project.
During the event, Marcin Kryszko, Senior Associate and Leader of the Polish Desk in PETERKA & PARTNERS Warsaw office, addressed the entrepreneurs from the IT/ICT sector, speaking about the typical risks in the cooperation of Polish and Ukrainian business in the IT industry and the field of human capital.
PETERKA & PARTNERS remains committed to fostering meaningful collaborations and actively driving economic growth in Poland and Ukraine. The firm's participation in this esteemed workshop underscores its dedication to providing valuable insights and comprehensive legal guidance to businesses operating in the IT industry, ultimately fortifying bilateral ties and paving the way for mutual success.
Польський та український офіси PETERKA & PARTNERS мали честь взяти участь у семінарі Польського агентства інвестицій і торгівлі (PAIH), присвяченому підготовці польського бізнесу до відновлення експорту та післявоєнної реконструкції України. Цей семінар є частиною проекту «Відбудова України».
Під час заходу Марчін Кришко, старший юрист та лідер Polish Desk варшавського офісу PETERKA & PARTNERS, звернувся до підприємців сектору ІТ/ІКТ, розповівши про типові ризики, які виникають при взаємодії польського бізнесу з українським ІТ бізнесом та людським капіталом.
PETERKA & PARTNERS продовжує сприяти плідній співпраці та активному стимулюванню економічного зростання в Польщі та Україні. Участь фірми в цьому семінарі підкреслює її відданість наданню інсайтів і всебічного правового консультування компаніям, які працюють в ІТ-індустрії, зрештою зміцнюючи двосторонні зв’язки та прокладаючи шлях до спільного успіху.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

PETERKA & PARTNERS contributes to the latest CEE Legal Matters Comparative Legal Guide for Corporate Governance. Svetlana Todorova, Deputy Director and Senior Associate, and Ivelin Chernaev, Senior Associate, both at PETERKA & PARTNERS Bulgaria summoned up local laws, regulations, and industry standards that define the operations of a corporation and other legal responsibilities and obligations of the management in this relation. The guide is availiable here.

The local Bulgarian whistleblowing legislation is in place!
The new law applies as from:
• 2 May 2023 to employers with 250 or more employees and employers active in certain sectors
irrespective of the number of employees;
• 17 December 2023 to employees with 50 or more employees.
Key issues to be addressed by employers:
• introduction of an internal channel for filing of reports;
• provision of information to potential whistleblowers;
• adoption of internal rules;
• adjustments to data privacy documentation.
Further details available here.

Last week, Taras Utiralov, Partner and Director for the Ukrainian office of PETERKA & PARTNERS, had a warm conversation with Lindsay Griffiths of ILN Network. In their conversation, Taras and Lindsay discussed how proud is Taras of his homeland Ukraine and of the resilience of the population in the face of a crisis. Taras shared his surprise and joy that the Ukrainian population stayed united, and crucial businesses continue working whatever it takes.
Listen to the whole episode of Law Firm ILN-telligence via the link.
Минулого тижня Тарас Утіралов, партнер і директор українського офісу PETERKA & PARTNERS, мав теплу бесіду з Ліндсі Гріффітс з ILN Network. У своїй дискусії Тарас і Ліндсі обговорили, наскільки Тарас пишається своєю батьківщиною Україною та стійкістю населення під час кризи. Тарас поділився щирим захопленням від єдності українського населення в важкі часи, та відмітив, що найважливіші підприємства продовжують працювати, не зважаючи ні на що.
Прослухати повну версію подкасту Law Firm ILN-telligence можна за посиланням.

“…in Ukraine, life didn’t stop after the invasion. As we speak, there is a new missile attack on Ukraine, our staff is in shelters and work is interrupted as there is no water supply or electricity in Kyiv.” – comments Taras Utiralov, Partner and Director for the Ukrainian office of PETERKA & PARTNERS during the interview with the CEE Legal Matters.
Read about how the legal work transformed in Ukraine and how our Ukrainian office maintains its work in Taras’ interview. “…в Україні життя не зупинилося після вторгнення. Поки ми говоримо, відбувається нова ракетна атака по Україні, наші співробітники знаходяться в укриттях, робота перервана, тому що в Києві немає ні води, ні світла». – коментує Тарас Утиралов, партнер і директор українського офісу PETERKA & PARTNERS під час інтерв’ю з CEE Legal Matters.
Про те, як змінилася юридична робота в Україні та як наш український офіс продовжує працювати, читайте в інтерв’ю Тараса.

Last week the Ukrainian Law Firms. A Handbook for Foreign Clients was released. “Everyone in our country has faced reality beyond any ordinary experience. For ethical and moral reasons, as many people have joined the Armed Forces of Ukraine and/or found themselves in difficult life situations, we have taken the decision to focus our attention on describing work projects for clients for the research period – 2021, but without the usual ranking tables”, - Olga Usenko, the editor says. PETERKA & PARTNERS Ukraine was acknowledged in the following practices: intellectual property, tax and transfer pricing, labor & employment, corporate and M&A, and litigation. *Ukrainian Law Firms. A Handbook for Foreign Clients – the project of YURIDICHESKAYA PRACTIKA Publishing, showcasing law firms and providing deep analyses of the Ukrainian legal market.
Минулого тижня було опубліковано Ukrainian Law Firms. A Handbook for Foreign Clients. «Кожен у нашій країні стикнувся з реальністю, що виходить за межі будь-якого звичайного досвіду. З етичних та моральних міркувань, оскільки багато людей поповнили лави Збройних Сил України та/або опинилися у складних життєвих ситуаціях, ми прийняли рішення зосередити свою увагу на описі робочих проектів для клієнтів в межах досліджуваного періоду, а саме за 2021 рік, але за виключенням рейтингових таблиць», - розповідає редактор проєкту Ольга Усенко. Український офіс PETERKA & PARTNERS було відзначено в практиках інтелектуальної власності, оподаткування та трансфертного ціноутворення, трудового права, корпоративного право та M&A, судових спорів. * Ukrainian Law Firms. A Handbook for Foreign Clients – проєкт видавництва «ЮРИДИЧНА ПРАКТИКА», що проводить глибокий аналіз українського юридичного ринку.

On 1 December 2022, the largest dealership transaction in Poland in many years was finalized in Warsaw. The Warsaw office of the PETERKA & PARTNERS law firm advised Renault Retail Group on the sale of its Polish subsidiary, Renault Retail Group Warsaw, operating four dealerships which sell Renault and Dacia cars.
On the part of PETERKA & PARTNERS, advice was provided by Dorota Płoskowicz, Partner at PETERKA & PARTNERS Poland, and Anna Kerner, Senior Associate. The services included the preparation of and participation in the negotiations of the transaction documentation and other advice to the seller and the company related to the transaction.
The buyer was advised by Grant Thornton law firm.
Further information on the transaction is available here

On 31 October 2022, the Supreme Court of Cassation, the court of final instance in Bulgaria which also exercises judicial oversight over the accurate and uniform application of the law, issued a decision related to distribution of profit and the payment of dividends by joint stock companies.
For further information you please see the full article.

Our Sofia office advised a pharmaceutical company focusing on prevention and treatment of allergy products, on various aspects arising in the context of application of the EU sanctions regulations, including with respect to complex contractual and financial implications.

Last week our partner Pavla Kopeckova Prikrylova represented PETERKA & PARTNERS at the ILN Annual Fall Conference in Philadelphia.
Big thank you goes to Lindsay Griffiths and everyone who attended the conference for making it so successful!
As a firm we are proud to be part of such a diverse association as International Layers Network and we look forward to the next conference in Rio de Janeiro!

On 15 September 2022, PETERKA & PARTNERS, was a content partner of the “Agro&Food Security Forum. Grains, Oilseeds, Pulses”. The event, co-organized by the Polish-Ukrainian Chamber of Commerce, usually takes place in Kyiv and is the biggest annual event in the industry. This year, however, it was Warsaw that had the opportunity to host.
Marcin Kryszko, Senior Associate of the Polish office of PETERKA & PARTNERS, and Leader of the firm’s Polish Desk was a speaker during the event. His presentation "Relocating your business to Poland: Legal matters” covered corporate and tax issues including:
• Forms of doing business by foreign entrepreneurs in Poland, including Ukrainian entrepreneurs;
• Employment of foreigners;
• Regulatory aspects/permits for conducting business, those typically necessary in the food industry.
The forum was supported by the Ministry of Agrarian Policy and Food of Ukraine and the Ministry of Agriculture and Rural Development of Poland.
You can find some photos of the forum via this link.

On 1 October 2022, an amendment to Act No. 37/2021 Coll., on the Registration of Beneficial Owners ("the Act") will come into force. In particular, the amendment brings changes to terminology and expands the range of entities that will be obliged to register their beneficial owners. The full article can be found by following this link.

We are pleased to announce that the Polish office again succeeded in the prestigious IFLR1000 ranking in the M&A category.
Congratulations to Agnieszka Siwińska and Dorota Płoskowicz, Partners and leaders of our M&A practice and the entire team, namely Sławomir Patkowski, Katarzyna Konończuk, Marta Kafarska, Jakub Słodziński, Marcin Kryszko, Anna Kerner and Ilona Palejko.
In this category we were ranked already last year. Time to celebrate this unquestionable success.
We are grateful for the support of our clients and co-workers.

The Bulgarian team of PETERKA & PARTNERS advised one of the global leaders in bathroom solutions and kitchen fittings on the reorganisation of its business in Bulgaria. The assistance included incorporation of a local subsidiary as well as various corporate, tax, contractual and employment matters associated with the restructuring of the local activity.

PETERKA & PARTNERS congratulates to its long-term client, FC Viktoria Plzen, for winning its 6th title in the Czech Premier Football League in last eleven years.
Our law firm provides, since 2010, comprehensive legal services to FC Viktoria Plzen in various legal fields including sport, media, disciplinary, litigation, corporate and contractual matters.

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

As the part of the PETERKA & PARTNERS Ukrainian desk's activities, our international team led by Lenka Paluchova, Galyna Melnik and Taras Utiralov is working on a series of business guides dedicated for Ukrainian companies and entrepreneurs interested in doing business in the countries where we have our offices. We will provide you with unified basic corporate and tax information for the respective jurisdictions.
#standwithukraine #peterkapartners #doingbusiness #ukrainiandesk #ukrainesupport
У рамках діяльності нашої Команди підтримки українських клієнтів за кордоном, наша міжнародна команда на чолі з Lenka Paluchová, Galyna Melnyk та Taras Utiralov працює над серією інформаційних брошур, призначених для українських компаній та підприємців, які зацікавлені у веденні бізнесу в країнах, де представлені наші офіси. Відсьогодні ми надаватимемо вам уніфіковану базову інформацію з корпоративних та податкових питань для відповідних юрисдикцій.

Слідкуйте за оновленнями для отримання додаткової інформації.

We would like to confirm that our Ukrainian office continues providing legal services to all our clients in all areas of Ukrainian Law. Our key personnel are safe and some of them joined our offices in the Czech Republic and Poland, meaning we can meet our clients whenever they need us. We are happy to announce launching of the Ukrainian Desk, aiming to facilitate Ukrainian businesses to expand or relocate abroad. Members of the Ukrainian Desk, some of whom are currently staying in our EU offices, help Ukrainian business people to receive legal assistance in EU jurisdictions especially in corporate, commercial, tax, employment, immigration, intellectual property law.

Last week, we had the pleasure to participate in the International Lawyers Network Spring Annual Conference in Amsterdam which was especially important for our colleagues.
This was the very first in-person conference since the outbreak of the COVID-19 pandemic in early 2020 which Pavla Kopeckova Prikrylova attended in person as the ILN Chair of the Board of Directors.
It was also the first conference that was supposed to be attended by our Ukrainian colleagues, as our UA office joined the network last year. As they were not able to participate in person, Galyna Melnik with Taras Utiralov introduced themselves virtually to the other participants. In addition, our Romanian office was represented by Partner and Director, Cosmina Aron, who has been dedicated to ILN activities for many years.
We are proud to be a part of the ILN and look forward to cooperating with our fellow members and participating in future events!
#peterkapartners #internationalawyersnetwork #iln #WhereLawyersBecomeFriends #lawfirms #lawyers

Plamen Peev, Partner and Director at PETERKA & PARTNERS Bulgaria, prepared an article focusing on the new developments on liability of legal entities for criminal acts in Bulgaria and summarizing the most essential conditions for the liability of legal entities. For more detailed information please see the full article.

The recent decision of the European Court of Justice announces important changes regarding the position of the Consumer Protection Associations.
As a short summary, through the decision taken in Case C-319/20, the Court of Justice of the European Union decided that consumer protection associations may bring representative actions against infringements of a data subject’s rights to the protection of their personal data, even in the absence of a mandate to that effect.
PETERKA & PARTNERS Romania is inviting you to read extended information focused on this topic by opening this [link]. For dedicated legal assistance, do not hesitate to get in touch with our specialized team.

On 19 January 2023, PETERKA & PARTNERS, added its expertise to a webinar titled: “How to set up business in Romania”. The on-line event, hosted by Taxology and co-organized by PAIH, eMag, and Taxology was the fourth webinar in the "How to set up a business in..." series of events hosted by Urszula Fijałkowska and dedicated to the e-commerce sector. During the webinar we were able to add our experience to the experience of such experts as: Agnieszka Olsen, PAIH, Alicja Dzwonkowska, eMAG, and Tomasz Połeć, Taxology.
Dan Aurelian Ciupala, Senior Associate and Leader of the firm’s Energy Practice from the PETERKA & PARTNERS office in Bucharest was our expert during the event and actively answered questions from the audience regarding the legal aspects of the e-commerce business.

In a world of ever-expanding technological progress at the forefront of blockchain technology, Smart Contracts are claiming a well-deserved place in the legal spotlight. Though not yet considered mature enough to be subject to specific regulation, their legal implications are closely being assessed and where they can be successfully implemented in real-world scenarios is being explored. PETERKA & PARTNERS Romania has prepared a material dedicated to this topic, in view of presenting the latest insights connected to smart contracts. Please check our material here. Our dedicated team remains available for providing more information and related legal assistance connected to this topic.

We are honoured that PETERKA & PARTNERS Romania continues to be a a reliable partner of Czech Trade Bucharest, by having the opportunity to act as a speaker within their events.
On September 20, our Romanian office participated as a speaker during Bucharest E-commerce Day organized by Czech Trade. Andrei Dumitrescu, one of our valuable Senior Associates gave a speech and provided the audience with essential and important information connected to the formats of selling online in Romania.
PETERKA & PARTNERS Romania would like to thank the organizers and participants for this opportunity.

E-commerce has seen an increase in the last three years, becoming one of the fastest growing sectors in the Romanian economy. According to recent statistics, the Romanian e-commerce market increased by over 30% in 2020, exceeding EUR 5 billion, which is huge considering that in 2013 the market value was only EUR 600 million. In this context, Romania is expected to continue this trend and have the fastest growth in online retail in Eastern European countries over the next five years. Considering the fast growing of this sector in Romania and the high interest of more and more companies to carry out e-commerce activities in Romania, our Romanian team has prepared a quick guide for setting up and running e-commerce platforms in this jurisdiction. By opening this link, you may read the full guide and have access to important and essential information in case your business plans its boost on the challenging e-commerce market. Our specialized team remains at your disposal to provide more information and related legal assistance connected to this topic.

Our Colleagues from Czech and Slovak office have collaborated to create the newest cross-border guide on the topic of ESG and Sustainable Finance by TerraLex.

Thank you Adéla Krbcová, Barbora Urbancová, Johannes Röll and Kristina Nankova for your contributions on this increasingly important topic. You may access it here.

PETERKA & PARTNERS Romania is delighted to have provided legal advisory services to an international, voluntary, non-governmental and non-profit organization which conducts intercultural programs on a worldwide scale. Our assistance consisted in the analysis of a services agreement to be concluded with an independent IT contractor. The related advice included both the review and amendment of the draft services agreement from the perspective civil provisions, as well as the analysis of related risks of re-qualification of such agreement as a labour agreement from the perspective of Romanian law.

On May 9, 2023, the Bulgarian Supreme Court issued a new interpretative decision concerning preliminary sale contracts and their conversion into final ones.
Background
Preliminary contracts are contracts on future contracts, i.e., agreements signed at an early stage of a transaction that aim to bind the parties to undertake certain steps and subsequently proceed to the signing of a final contract in a form which goes beyond the simple written form (notary deed or notarization of signatures). Typically, these are used in transactions for the transfer of real estate.
A distinctive feature of the preliminary contract is the opportunity for either party to file a court claim if the counter party does not perform its obligation to conclude the final contract. If the claim is upheld, the final contract becomes valid and binding from the date the decision enters into force. Diving deeper into th
e topic, Bulgarian law provides for a hypothesis where the claimant itself has not fulfilled a counter obligation that must be performed at the time of conclusion of the final contract, e.g., has not paid the price. This is not a reason for rejecting the claim but instead the court would issue a decision declaring the contract final under the condition that the price is paid. Then, the claimant has a two-week term to pay and if it does so the decision would enter into force and replace the final contract.
The Problem and the New Court Decision
Due to the existing contradictory court practice, the Supreme Court was addressed with the situation where the parties have contracted a condition that the final contract would be concluded only after the buyer has paid the price and the question was whether in such case there is an obstacle for conversion of a preliminary contract into a final one upon a claim by the defaulting buyer who actually has not paid the price.
The Supreme Court ruled that even in this scenario courts may declare a preliminary contract final and apply the procedure described in the section above, i.e., buyers would be obliged to pay the price within two weeks of the entry into force of the court decision.
The outcome practically somewhat favours buyers in the circumstances described as it allows them to achieve the conversion of preliminary contracts into final ones despite their own contractual breach and leads to the conclusion that the only way for sellers to avoid such scenario, despite the express agreement of the parties that no final contract shall be signed until the price is paid in full, would be to terminate the preliminary agreement in an anticipating move.
Such approach raises the question of whether the court does not go too far in this decision by practically intervening in the contractual autonomy. There are also certain technical legal arguments against it which motivated a good number of judges from the Supreme Court to attach to the decision their dissenting opinions.
Yet, the decision of the Supreme Court is a fact and, since it’s an interpretative decision, its value is practically equal to a law. Thus, parties to preliminary contracts and courts should take this into account in the future. * * * This article was prepared by Plamen Peev, Partner and Director and Ivana Ilcheva, Associate at PETERKA & PARTNERS Bulgaria. No information contained in this article should be considered or interpreted in any manner as legal advice and/or the provision of legal services. This article has been prepared for the purposes of general information only. PETERKA & PARTNERS does not accept any responsibility for any omission and/or action undertaken by you and/or by any third party on the basis of the information contained herein. only and may not be considered a legal opinion or advice.

PETERKA&PARTNERS Bulgaria assists the local subsidiary of a fast growing technology and logistics group operating in the CEE region providing services for e-commerce, retail, restaurants and fast food on various general commercial and compliance matters, including advice on contractual, lease, insurance, data and trade secrets protection.

On 19 January 2023, PETERKA & PARTNERS, added its expertise to a webinar titled: “How to set up business in Romania”. The on-line event, hosted by Taxology and co-organized by PAIH, eMag, and Taxology was the fourth webinar in the "How to set up a business in..." series of events hosted by Urszula Fijałkowska and dedicated to the e-commerce sector. During the webinar we were able to add our experience to the experience of such experts as: Agnieszka Olsen, PAIH, Alicja Dzwonkowska, eMAG, and Tomasz Połeć, Taxology.
Dan Aurelian Ciupala, Senior Associate and Leader of the firm’s Energy Practice from the PETERKA & PARTNERS office in Bucharest was our expert during the event and actively answered questions from the audience regarding the legal aspects of the e-commerce business.

The Bulgarian team of PETERKA & PARTNERS advised one of the global leaders in bathroom solutions and kitchen fittings on the reorganisation of its business in Bulgaria. The assistance included incorporation of a local subsidiary as well as various corporate, tax, contractual and employment matters associated with the restructuring of the local activity.

PETERKA&PARTNERS Bulgaria advised a global capital goods company specializing in equipment and services for agriculture and construction with respect to a template agreement to be signed with local dealers governing the conditions for use by the dealers of client’s platform for online sales of genuine spare parts within the aftermarket services provided to the customers. The assistance covered review of commercial and competition law aspects and it was provided in cooperation with the Romanian office of the firm, including for the purpose of maximum alignment of the templates to be used on the Bulgarian and Romanian markets.

The Bulgarian office of PETERKA & PARTNERS advised a global generic and specialty pharmaceuticals company on special discount arrangements with its local contractual partners.
The advice addressed an unconventional concept and covered among others general commercial, pharma specific and competition law aspects.

На 10 Май 2022 г. Европейската Комисия прие новия Регламент за групово освобождаване на вертикални споразумения и Насоките относно вертикалните ограничения, които считано от 01 Юни 2022 г. ще заместят действащите правила за оценка на правното съответствие на широко разпространени дистрибуционни и други вертикални споразумения. Приложената статия обобщава по-важните промени.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

Given the rapid development of new technologies, the question often arises as to what extent existing "traditional" legal concepts are able to encompass these developments and to what extent they can be applied to the reality of relationships arising in the metaverse or in blockchain.
The full article can be found by following this link.

The new copyright law in Ukraine, which took effect in January 2023, is designed to modernize the country’s copyright protection system and to ensure the protection of original works and the rights of authors.
The new Law contains a number of provisions that are worthy of attention not only of creators, but also of businesses, in particular companies involved in the IT sector.
Please take a look at the brief overview of the legal alert prepared by Taras Utiralov and Yuliia Sereda.
Новий закон про авторське право в Україні, який набув чинності в січні 2023 року, покликаний модернізувати систему захисту авторського права в країні та забезпечити захист оригінальних творів і прав авторів.
Новий Закон містить ряд положень, які варті уваги не лише творців, а і бізнесу, зокрема компаній, що долучені до сфери ІТ.
Пропонуємо вашій увазі короткий огляд новин, який підготували Тарас Утіралов та Юлія Середа.

Last week the Ukrainian Law Firms. A Handbook for Foreign Clients was released. “Everyone in our country has faced reality beyond any ordinary experience. For ethical and moral reasons, as many people have joined the Armed Forces of Ukraine and/or found themselves in difficult life situations, we have taken the decision to focus our attention on describing work projects for clients for the research period – 2021, but without the usual ranking tables”, - Olga Usenko, the editor says. PETERKA & PARTNERS Ukraine was acknowledged in the following practices: intellectual property, tax and transfer pricing, labor & employment, corporate and M&A, and litigation. *Ukrainian Law Firms. A Handbook for Foreign Clients – the project of YURIDICHESKAYA PRACTIKA Publishing, showcasing law firms and providing deep analyses of the Ukrainian legal market.
Минулого тижня було опубліковано Ukrainian Law Firms. A Handbook for Foreign Clients. «Кожен у нашій країні стикнувся з реальністю, що виходить за межі будь-якого звичайного досвіду. З етичних та моральних міркувань, оскільки багато людей поповнили лави Збройних Сил України та/або опинилися у складних життєвих ситуаціях, ми прийняли рішення зосередити свою увагу на описі робочих проектів для клієнтів в межах досліджуваного періоду, а саме за 2021 рік, але за виключенням рейтингових таблиць», - розповідає редактор проєкту Ольга Усенко. Український офіс PETERKA & PARTNERS було відзначено в практиках інтелектуальної власності, оподаткування та трансфертного ціноутворення, трудового права, корпоративного право та M&A, судових спорів. * Ukrainian Law Firms. A Handbook for Foreign Clients – проєкт видавництва «ЮРИДИЧНА ПРАКТИКА», що проводить глибокий аналіз українського юридичного ринку.

At the end of November, Taras Utiralov, Partner and Director for Ukraine at PETERKA & PARTNERS, had the honour to be a judge at the IIІ National Intellectual Property Law Moot Court Competition, both in the written and oral competitions. Big thanks to the organiser ELSA Kyiv for the opportunity to meet the rising stars in the field of intellectual property. Despite these challenging weeks in Ukraine, young lawyers do not give up and show their professionality, knowledge and confidence. "I was delighted to mark the high level of legal knowledge and analytical and presentation skills of moot court participants. Despite challenges of the war, including power outages, they were able to prepare their written materials and deliver bright speeches," - Taras Utiralov said. *ELSA Kyiv is a part of ELSA, the leading force in providing countless opportunities for academic and professional development for law students in 44 countries of Europe.
Наприкінці листопада Тарас Утіралов, партнер та директор українського офісу PETERKA & PARTNERS, мав честь бути суддею ІІІ Національного конкурсу з права інтелектуальної власності, як у письмовому, так і усному етапах. Велика подяка організатору ELSA Київ за можливість зустрітися з висхідними зірками у сфері інтелектуальної власності. Незважаючи на ці непрості тижні в Україні, молоді юристи не опускають рук і демонструють свій професіоналізм, знання та впевненість. «Мені було приємно відзначити високий рівень юридичних знань та аналітичних і ораторських умінь у учасників змагань. Незважаючи на виклики війни, зокрема вимкнення електроенергії, вони зуміли підготувати свої письмові матеріали та виступити з чудовими промовами» - коментує Тарас Утіралов. *ELSA Київ є частиною ELSA, провідної організації в наданні незліченних можливостей для академічного та професійного розвитку для студентів-юристів у 44 країнах Європи.

The recent legislative amendments brought to the Romanian Labour Code continue to sustain the European and national policies implemented during the last years, in view of encouraging and improving work-life balance.
As of 24 July 2023, there are in force certain additional provisions regarding work from home/tele-working of employees that are providing for minors up to the age of 11.
According to Law 241/2023 amending Law 53/2003 on the Labour Code (hereinafter “Law 241/2023”), employees who provide for children up to 11 years of age shall have the benefit, upon request, of 4 days per month of work from home or under tele-working regulations, except when the nature or the type of work does not allow for the carrying out of such activity under such conditions.
In addition, such an employee should have at his/her own disposal all the means that are necessary for carrying out his/her duties under his/her job description during such period of work-from-home/tele-working.
PETERKA & PARTNERS Romania prepared an extended material which encloses important aspects connected to this legislative change. The material is available here.
For more details and related legal assistance connected to this matter, do not hesitate to contact our Romanian office.

PETERKA & PARTNERS, a fully integrated regional law firm that provides a full range of legal and tax consultancy at the highest level, operating in the CEE area and originating directly from this region is thrilled to announce our Summer Internship Program opening for July and August in our Ukrainian office.
Are you a motivated and ambitious law student looking to gain practical experience and immerse yourself in the legal world? This is your chance to work alongside our esteemed team of attorneys, expand your legal knowledge, and develop invaluable skills in various practice areas.
Program Details:
Duration: 3 July to 31 August
Location: PETERKA & PARTNERS, Kyiv, Ukraine
Practice Areas: Corporate Law, Tax Law, Employment Law, and Litigation
Compensation: Competitive stipend
Schedule: Full-time, Monday to Friday
Why Join PETERKA & PARTNERS Internship Program?
Comprehensive Exposure: As an intern, you will have the opportunity to work on real cases and projects under the guidance of experienced attorneys. This exposure will enable you to better understand the legal profession and refine your skills in corporate, tax, employment law, and litigation.
Mentoring and Guidance: Our dedicated team of lawyers is committed to providing mentorship and guidance to help you grow personally and professionally. You will receive constructive feedback, participate in regular meetings, and engage in discussions on legal matters.
Professional Development: Through hands-on experience and collaboration with our skilled attorneys, you will develop practical legal skills, including legal research, writing, negotiation, and client interaction. We aim to foster your growth as a future legal professional.
Networking Opportunities: Our firm values the importance of networking. As an intern, you will have the chance to connect with our diverse network of legal professionals, including partners, associates, and clients. These connections can open doors to future career prospects.
Requirements:
Currently enrolled in an accredited law school program
Strong academic record
Excellent research and writing skills
Attention to detail and strong analytical abilities
Passion for corporate, tax, litigation, or employment law How to Apply
To be considered for the internship opportunity, please submit the following documents:
Resume/Curriculum Vitae
Cover letter highlighting your interest in the practice areas offered
Law school transcript (unofficial transcript is acceptable)
Please email your application materials to tkachenko@peterkapartners.ua with the subject line "Summer Internship Application - [Your Name]." The deadline for applications is 16 June.
We will review applications promptly and notify shortlisted candidates for interviews. If you have any questions regarding the internship program or the application process, please feel free to contact Ilona Tkachenko at tkachenko@peterkapartners.ua
Join us at PETERKA & PARTNERS and embark on an enriching journey where your legal aspirations can flourish. Don't miss this opportunity to gain valuable experience and contribute to our firm. We look forward to receiving your application! Sincerely,
PETERKA & PARTNERS Team

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

On 22 December 2022 was published in the Romanian Official Gazette the Law no. 367/2022 on social dialogue which entered into force on 25 December 2022.
Law no. 367/2022 repealed the Law no. 62/2011 which regulated social dialogue in Romania. At the same time, Law no. 367/2022 brought about significant changes, which employers will have to take into account and further comply with and more favourable provisions for employees and trade unions/trade union organizations, as compared to the former law regulating social dialogue.
In this respect, PETERKA & PARTNERS Romania prepared an article containing a brief presentation of the main legislative novelties brought about by Law no. 367/2022. For more details on this topic, please open this link.
Our Romanian office remains available to provide additional clarifications/information with regard to the above-mentioned legal update, as well as related legal assistance.

The Kyiv team of PETERKA & PARTNERS has successfully represented its client, a member of world known group of companies, in a court dispute against its former employee regarding recognition of termination of labour relations as illegal, re-employment at work, recovery of incomes for forced absence at work.
The first court instance ruled in the client’s favour, supported our client’s position that the employee’s dismissal was done in compliance with labour laws and that the employee’s claim is ungrounded.
Tetiana Bagmet, Senior Associate for the Ukrainian office of PETERKA & PARTNERS, provided legal assistance to the client and represented them in court proceedings in this case. Київська команда PETERKA & PARTNERS успішно захистила інтереси свого клієнта, члена всесвітньо відомої групи компаній, у судовому спорі проти колишнього працівника щодо визнання незаконним розірвання трудових відносин, поновлення на роботі, а також стягнення доходів за час вимушеного прогулу.
Суд першої інстанції прийняв рішення на користь клієнта, підтримав його позицію про те, що звільнення працівника відбулося з дотриманням норм трудового законодавства та визнав позов опонента необґрунтованим.
Тетяна Багмет, старший юрист українського офісу PETERKA & PARTNERS, надавала юридичну допомогу клієнту та представляла його інтереси в судовому процесі.

On 9 December 2022, Order no. 2171/2022 for the approval of the framework template of the individual labour agreement issued by the Ministry of Labour and Social Solidarity (“Order 2171/2022”) was published in the Romanian Official Gazette, Part I and came into force on the same day.
Order 2171/2022 repealed Order no. 64/2003 for the approval of the framework template of the individual labour agreement, which contained the former minimum provision of the framework individual labour agreement.
Order 2171/2022 contains the minimum and mandatory provisions of the individual labour agreement concluded under Romanian law, therefore, all the individual labour agreements concluded after the date of 9 December 2022, will have to comply with the template provided in it.
In addition to the mandatory clauses it contains, the individual labour agreement may include as well other specific clauses, in accordance with the law, which will be negotiated between the parties.
Should you need additional clarifications/information with regard to the above-mentioned legal update or assistance in view of complying with the new provisions, please do not hesitate to contact our Romanian office.

Last week the Ukrainian Law Firms. A Handbook for Foreign Clients was released. “Everyone in our country has faced reality beyond any ordinary experience. For ethical and moral reasons, as many people have joined the Armed Forces of Ukraine and/or found themselves in difficult life situations, we have taken the decision to focus our attention on describing work projects for clients for the research period – 2021, but without the usual ranking tables”, - Olga Usenko, the editor says. PETERKA & PARTNERS Ukraine was acknowledged in the following practices: intellectual property, tax and transfer pricing, labor & employment, corporate and M&A, and litigation. *Ukrainian Law Firms. A Handbook for Foreign Clients – the project of YURIDICHESKAYA PRACTIKA Publishing, showcasing law firms and providing deep analyses of the Ukrainian legal market.
Минулого тижня було опубліковано Ukrainian Law Firms. A Handbook for Foreign Clients. «Кожен у нашій країні стикнувся з реальністю, що виходить за межі будь-якого звичайного досвіду. З етичних та моральних міркувань, оскільки багато людей поповнили лави Збройних Сил України та/або опинилися у складних життєвих ситуаціях, ми прийняли рішення зосередити свою увагу на описі робочих проектів для клієнтів в межах досліджуваного періоду, а саме за 2021 рік, але за виключенням рейтингових таблиць», - розповідає редактор проєкту Ольга Усенко. Український офіс PETERKA & PARTNERS було відзначено в практиках інтелектуальної власності, оподаткування та трансфертного ціноутворення, трудового права, корпоративного право та M&A, судових спорів. * Ukrainian Law Firms. A Handbook for Foreign Clients – проєкт видавництва «ЮРИДИЧНА ПРАКТИКА», що проводить глибокий аналіз українського юридичного ринку.

We are honoured to share with you that PETERKA & PARTNERS Slovakia has once again been recognized in the annual list of the largest law firms prepared by The Slovak Spectator. We are proud to be ranked as one of the 10 largest international law firms in Slovakia and as one of the 10 largest law firms in the Labour Law category for 2022.
We sincerely thank our colleagues on the Bratislava team and all of our clients for their trust and continuous support.
For the full ranking details, please follow this LINK

Further to the entry into force of Law 283/2022 for the amendment and completion of Law no. 53/2003 – the Labour Code, as well as of Government Emergency Ordinance no. 57/2019 regarding the Administrative Code (“Law 283/2022”), significant changes have occurred as regards the labour relationship between the employer and employee under the Romanian law.
However, even though it entered into force on 22 October 2022, Law no. 283/2022 has thus far remained puzzling as to its practical enforcement, as it expressly stipulates that, within 30 days of its publication, a new framework individual labour agreement will be made available through an order of the Minister of Labour and Social Solidarity.
By following this link, you may open the legal alert prepared by PETERKA & PARTNERS Romania and read extended and valuable information connected to this topic.
Our dedicated team remains available in providing legal assistance in respect of any labour legal matter.

The Bulgarian team of PETERKA & PARTNERS advised one of the global leaders in bathroom solutions and kitchen fittings on the reorganisation of its business in Bulgaria. The assistance included incorporation of a local subsidiary as well as various corporate, tax, contractual and employment matters associated with the restructuring of the local activity.

Sofia office of PETERKA & PARTNERS prepared an article focusing on the amendments to the Labour Code which entered into force on 1 August 2022. The main developments are being reviewed in the text. For more detailed information please see the full article.

The Romanian Government has enacted an emergency ordinance in order to ensure support for those employees whose individual employment agreements have been temporarily suspended in the context of the military conflict in Ukraine and/or as a result of the international sanctions applied to the Russian Federation and Belarus.
In this regard, some categories of employees shall receive an indemnity until December 31, 2022 (for the period during which the individual employment agreement was temporarily suspended), consisting of 75% of the basic salary corresponding to the relevant job and supported by the unemployment insurance budget, however not more than 75% of the average gross wage, as established by the relevant national laws.
For extended information regarding this topic, you may read the full article prepared by PETERKA & PARTNERS Romania by opening this leaflet. Our team also invites you to stay in touch in case your company needs legal assistance as well as for regular legal updates.

PETERKA & PARTNERS Romania is proud to be one of the speakers at the Belgian Week - "Reshape the Future" event , organised by BEROCC at Hotel Caro in Bucharest.
On 3 May starting with 9:30 am, Ioana Sebestin, Deputy Director at our office in Bucharest will give a speech entitled ''The future of Labour relationship". We invite you to join our session and to stay up-to-date with the latest trends in the labour area presented by our colleague.
The registration to our seminar can be done by accessing this link.
For more interesting sessions within this complex event, you may also check out the official event website by accessing this link.

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

Polish and Ukrainian offices of PETERKA & PARTNERS were honoured to participate in the Polish Investment and Trade Agency (PAIH) workshop dedicated to preparing the Polish business for the resumption of exports and the post-war reconstruction of Ukraine. This workshop is a part of the “Reconstruction of Ukraine” project.
During the event, Marcin Kryszko, Senior Associate and Leader of the Polish Desk in PETERKA & PARTNERS Warsaw office, addressed the entrepreneurs from the IT/ICT sector, speaking about the typical risks in the cooperation of Polish and Ukrainian business in the IT industry and the field of human capital.
PETERKA & PARTNERS remains committed to fostering meaningful collaborations and actively driving economic growth in Poland and Ukraine. The firm's participation in this esteemed workshop underscores its dedication to providing valuable insights and comprehensive legal guidance to businesses operating in the IT industry, ultimately fortifying bilateral ties and paving the way for mutual success.
Польський та український офіси PETERKA & PARTNERS мали честь взяти участь у семінарі Польського агентства інвестицій і торгівлі (PAIH), присвяченому підготовці польського бізнесу до відновлення експорту та післявоєнної реконструкції України. Цей семінар є частиною проекту «Відбудова України».
Під час заходу Марчін Кришко, старший юрист та лідер Polish Desk варшавського офісу PETERKA & PARTNERS, звернувся до підприємців сектору ІТ/ІКТ, розповівши про типові ризики, які виникають при взаємодії польського бізнесу з українським ІТ бізнесом та людським капіталом.
PETERKA & PARTNERS продовжує сприяти плідній співпраці та активному стимулюванню економічного зростання в Польщі та Україні. Участь фірми в цьому семінарі підкреслює її відданість наданню інсайтів і всебічного правового консультування компаніям, які працюють в ІТ-індустрії, зрештою зміцнюючи двосторонні зв’язки та прокладаючи шлях до спільного успіху.

The new copyright law in Ukraine, which took effect in January 2023, is designed to modernize the country’s copyright protection system and to ensure the protection of original works and the rights of authors.
The new Law contains a number of provisions that are worthy of attention not only of creators, but also of businesses, in particular companies involved in the IT sector.
Please take a look at the brief overview of the legal alert prepared by Taras Utiralov and Yuliia Sereda.
Новий закон про авторське право в Україні, який набув чинності в січні 2023 року, покликаний модернізувати систему захисту авторського права в країні та забезпечити захист оригінальних творів і прав авторів.
Новий Закон містить ряд положень, які варті уваги не лише творців, а і бізнесу, зокрема компаній, що долучені до сфери ІТ.
Пропонуємо вашій увазі короткий огляд новин, який підготували Тарас Утіралов та Юлія Середа.

The IT sector in Ukraine has remained one of the leading industries in the country during the last several years. Right before the invasion, a new legal framework for IT businesses, called Diia City, much discussed and awaited, was launched in Ukraine. Diia City residents have started using gig contracts when engaging IT specialists, a new concept combining a civil law contract with specific preferences of an employment contract.
Read more about all the new legislative updates in Taras’ article.
ІТ-сектор в Україні протягом останніх кількох років залишається однією з провідних галузей в країні. Безпосередньо перед вторгненням в Україні запрацював новий правовий режим для ІТ-бізнесу – Diia City, який багато обговорювали та на який довго чекали. Резиденти Diia City почали використовувати при залученні ІТ-спеціалістів гіг-контракти – нову концепцію, яка поєднує цивільно-правовий договір із певними особливостями трудового договору.
Детальніше про всі законодавчі оновлення читайте в статті Тараса.

On October 5, Taras Utiralov moderated a discussion panel dedicated to “Diia. City”, a special legal regime for the IT sector in Ukraine, during the II Business & Legal IT Forum by Yurydychna Praktyka publishing.
According to Taras, “Diia.City” fears have been allayed by practice. “New companies are joining the environment; there have been no reprimands about this concept as such so that we can talk about a certain success of this case.” – he said.
You can see the full report from the session via the link (in Ukrainian)
Taras Utiralov is a Partner, Director for Ukraine, and Leader of the IT practice at PETERKA & PARTNERS.

In a world of ever-expanding technological progress at the forefront of blockchain technology, Smart Contracts are claiming a well-deserved place in the legal spotlight. Though not yet considered mature enough to be subject to specific regulation, their legal implications are closely being assessed and where they can be successfully implemented in real-world scenarios is being explored. PETERKA & PARTNERS Romania has prepared a material dedicated to this topic, in view of presenting the latest insights connected to smart contracts. Please check our material here. Our dedicated team remains available for providing more information and related legal assistance connected to this topic.

27 липня в рамках Legal High School Discussion Hub “Дія.City”: переваги та недоліки”, Тарас Утіралов, партнер та директор українського офісу PETERKA & PARTNERS, лідер напрямку ІТ права, розповів про відмінності у законодавчому регулюванні між гіг-контрактами, трудовими контрактами та договорами із ФОП про надання послуг. Гіг-контракти є новою і перспективною формою залучення ІТ спеціалістів на виконання проектів, покликані стимулювати розвиток цифрової економіки, сприяти залученню талантів та підвищення ефективності їх роботи. Запис дискусії можна переглянути за посиланням (українською мовою). #standwithUkraine #diiacity #gigcontracts
On July 27, as part of the Legal High School Discussion Hub, "Diia.City": Pros and Cons", Taras Utiralov, partner and director of the Ukrainian office of PETERKA & PARTNERS, a leader of IT practice, spoke about the differences in legislative regulation between gig contracts and labour contracts and contracts with private entrepreneurs on the provision of services.
Gig contracts are a new and promising form of engaging IT specialists to implement projects designed to stimulate the development of the digital economy, promote the attraction of talents and increase the efficiency of their work.
You can view the recording of the discussion via the link (in Ukrainian).

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

Insolvency and stabilization proceedings in Bulgaria have recently undergone legislative amendments introduced with the objective of increasing their effectiveness.
Our Bulgarian team summarised the changes in this article.

PETERKA & PARTNERS, a fully integrated regional law firm that provides a full range of legal and tax consultancy at the highest level, operating in the CEE area and originating directly from this region is thrilled to announce our Summer Internship Program opening for July and August in our Ukrainian office.
Are you a motivated and ambitious law student looking to gain practical experience and immerse yourself in the legal world? This is your chance to work alongside our esteemed team of attorneys, expand your legal knowledge, and develop invaluable skills in various practice areas.
Program Details:
Duration: 3 July to 31 August
Location: PETERKA & PARTNERS, Kyiv, Ukraine
Practice Areas: Corporate Law, Tax Law, Employment Law, and Litigation
Compensation: Competitive stipend
Schedule: Full-time, Monday to Friday
Why Join PETERKA & PARTNERS Internship Program?
Comprehensive Exposure: As an intern, you will have the opportunity to work on real cases and projects under the guidance of experienced attorneys. This exposure will enable you to better understand the legal profession and refine your skills in corporate, tax, employment law, and litigation.
Mentoring and Guidance: Our dedicated team of lawyers is committed to providing mentorship and guidance to help you grow personally and professionally. You will receive constructive feedback, participate in regular meetings, and engage in discussions on legal matters.
Professional Development: Through hands-on experience and collaboration with our skilled attorneys, you will develop practical legal skills, including legal research, writing, negotiation, and client interaction. We aim to foster your growth as a future legal professional.
Networking Opportunities: Our firm values the importance of networking. As an intern, you will have the chance to connect with our diverse network of legal professionals, including partners, associates, and clients. These connections can open doors to future career prospects.
Requirements:
Currently enrolled in an accredited law school program
Strong academic record
Excellent research and writing skills
Attention to detail and strong analytical abilities
Passion for corporate, tax, litigation, or employment law How to Apply
To be considered for the internship opportunity, please submit the following documents:
Resume/Curriculum Vitae
Cover letter highlighting your interest in the practice areas offered
Law school transcript (unofficial transcript is acceptable)
Please email your application materials to tkachenko@peterkapartners.ua with the subject line "Summer Internship Application - [Your Name]." The deadline for applications is 16 June.
We will review applications promptly and notify shortlisted candidates for interviews. If you have any questions regarding the internship program or the application process, please feel free to contact Ilona Tkachenko at tkachenko@peterkapartners.ua
Join us at PETERKA & PARTNERS and embark on an enriching journey where your legal aspirations can flourish. Don't miss this opportunity to gain valuable experience and contribute to our firm. We look forward to receiving your application! Sincerely,
PETERKA & PARTNERS Team

Ustanovenia Civilného sporového poriadku stanovujú povinnosť všeobecných súdov vyčísliť všetky trovy, ktoré vyplývajú z údajov v súdnom spise. Napriek tomu, že táto povinnosť jasne vyplýva zo zákona, v našej praxi sme sa stretli aj s prípadmi, kedy všeobecné súdy uvedené ustanovenie interpretovali nesprávne a od sporových strán nad zákonný rámec vyžadovali vyčíslenie aj takýchto trov. Pokiaľ tak strany neurobili, súdy to sankcionovali nepriznaním trov, ktoré si strany nevyčíslili, a to aj napriek tomu, že o ich vzniku nebola na podklade spisu žiadna pochybnosť.
Aj keď sa Ústavný súd k otázke náhrady trov vyjadruje dosť sporadicky, vo svojom nedávnom rozhodnutí v zhode s našou argumentáciou definitívne ozrejmil, že je povinnosťou všeobecných súdov samostatne a iniciatívne rozhodnúť o trovách, ktoré vyplývajú zo súdneho spisu bez akejkoľvek aktivity sporových strán. Viac sa dočítate v priloženom dokumente TU.

The Kyiv team of PETERKA & PARTNERS has successfully represented its client, a member of world known group of companies, in a court dispute against its former employee regarding recognition of termination of labour relations as illegal, re-employment at work, recovery of incomes for forced absence at work.
The first court instance ruled in the client’s favour, supported our client’s position that the employee’s dismissal was done in compliance with labour laws and that the employee’s claim is ungrounded.
Tetiana Bagmet, Senior Associate for the Ukrainian office of PETERKA & PARTNERS, provided legal assistance to the client and represented them in court proceedings in this case. Київська команда PETERKA & PARTNERS успішно захистила інтереси свого клієнта, члена всесвітньо відомої групи компаній, у судовому спорі проти колишнього працівника щодо визнання незаконним розірвання трудових відносин, поновлення на роботі, а також стягнення доходів за час вимушеного прогулу.
Суд першої інстанції прийняв рішення на користь клієнта, підтримав його позицію про те, що звільнення працівника відбулося з дотриманням норм трудового законодавства та визнав позов опонента необґрунтованим.
Тетяна Багмет, старший юрист українського офісу PETERKA & PARTNERS, надавала юридичну допомогу клієнту та представляла його інтереси в судовому процесі.

Last week the Ukrainian Law Firms. A Handbook for Foreign Clients was released. “Everyone in our country has faced reality beyond any ordinary experience. For ethical and moral reasons, as many people have joined the Armed Forces of Ukraine and/or found themselves in difficult life situations, we have taken the decision to focus our attention on describing work projects for clients for the research period – 2021, but without the usual ranking tables”, - Olga Usenko, the editor says. PETERKA & PARTNERS Ukraine was acknowledged in the following practices: intellectual property, tax and transfer pricing, labor & employment, corporate and M&A, and litigation. *Ukrainian Law Firms. A Handbook for Foreign Clients – the project of YURIDICHESKAYA PRACTIKA Publishing, showcasing law firms and providing deep analyses of the Ukrainian legal market.
Минулого тижня було опубліковано Ukrainian Law Firms. A Handbook for Foreign Clients. «Кожен у нашій країні стикнувся з реальністю, що виходить за межі будь-якого звичайного досвіду. З етичних та моральних міркувань, оскільки багато людей поповнили лави Збройних Сил України та/або опинилися у складних життєвих ситуаціях, ми прийняли рішення зосередити свою увагу на описі робочих проектів для клієнтів в межах досліджуваного періоду, а саме за 2021 рік, але за виключенням рейтингових таблиць», - розповідає редактор проєкту Ольга Усенко. Український офіс PETERKA & PARTNERS було відзначено в практиках інтелектуальної власності, оподаткування та трансфертного ціноутворення, трудового права, корпоративного право та M&A, судових спорів. * Ukrainian Law Firms. A Handbook for Foreign Clients – проєкт видавництва «ЮРИДИЧНА ПРАКТИКА», що проводить глибокий аналіз українського юридичного ринку.

Partner of our law firm and leader of litigation, Jiří Černý, participated as a panelist at the International Corporate Counsel College in Vienna organised by IADC.
Jíří, along with other proffesionals from litigation practice, namely Christopher D’Angelo from Montgomery, McCracken, Walker and Rhoads, LLP, Steven Rosenhek from Fasken Martineau DuMoulin LLP and Alexander Endl, LL.M. from P | E | H | B Rechtsanwälte GmbH spoke about the international litigation trends.
The discussion also covered the current situation in class actions and mass torts, with a focus on trends in the US that may be transferable to Europe.

The Romanian team of PETERKA & PARTNERS regularly focuses its attention on the most important legislative changes occurring in various key areas, including insolvency.
Recently, Law no. 216/2022 has reshaped many of the essential provisions of Law 85/2014 on insolvency prevention and insolvency proceedings, mainly concerning insolvency prevention procedures – the ad-hoc mandate which was replaced by the restructuring agreement and the prevention agreement.
For extended and important information connected to this topic, please read a legal article prepared by PETERKA & PARTNERS Romania, by opening this link.
Our dedicated team remains available for providing more information and related legal assistance envisaging any insolvency matters.

Recently, our litigation team advised a Client on an environmental case. The case involved soil contamination resulting from leak in the underground oil tank located at the property held by the Client under lease contract.
It was necessary to establish when the contamination took place to decide if we are dealing with historical or actual soil contamination and, based on provided facts, determine the entity liable for the environmental damage caused.
Our litigation team supported the Client in establishing key facts and Its legal position as well as advised the Client on potential actions to be taken in order to resolve the issue.
If you are interested in the above, please contact our lawyers from the Polish litigation team: Beata Składanek-Wikieł, Head of Litigation and Dagmara Klimek, Senior Associate.

PETERKA & PARTNERS congratulates to its long-term client, FC Viktoria Plzen, for winning its 6th title in the Czech Premier Football League in last eleven years.
Our law firm provides, since 2010, comprehensive legal services to FC Viktoria Plzen in various legal fields including sport, media, disciplinary, litigation, corporate and contractual matters.

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

Last week the Ukrainian Law Firms. A Handbook for Foreign Clients was released. “Everyone in our country has faced reality beyond any ordinary experience. For ethical and moral reasons, as many people have joined the Armed Forces of Ukraine and/or found themselves in difficult life situations, we have taken the decision to focus our attention on describing work projects for clients for the research period – 2021, but without the usual ranking tables”, - Olga Usenko, the editor says. PETERKA & PARTNERS Ukraine was acknowledged in the following practices: intellectual property, tax and transfer pricing, labor & employment, corporate and M&A, and litigation. *Ukrainian Law Firms. A Handbook for Foreign Clients – the project of YURIDICHESKAYA PRACTIKA Publishing, showcasing law firms and providing deep analyses of the Ukrainian legal market.
Минулого тижня було опубліковано Ukrainian Law Firms. A Handbook for Foreign Clients. «Кожен у нашій країні стикнувся з реальністю, що виходить за межі будь-якого звичайного досвіду. З етичних та моральних міркувань, оскільки багато людей поповнили лави Збройних Сил України та/або опинилися у складних життєвих ситуаціях, ми прийняли рішення зосередити свою увагу на описі робочих проектів для клієнтів в межах досліджуваного періоду, а саме за 2021 рік, але за виключенням рейтингових таблиць», - розповідає редактор проєкту Ольга Усенко. Український офіс PETERKA & PARTNERS було відзначено в практиках інтелектуальної власності, оподаткування та трансфертного ціноутворення, трудового права, корпоративного право та M&A, судових спорів. * Ukrainian Law Firms. A Handbook for Foreign Clients – проєкт видавництва «ЮРИДИЧНА ПРАКТИКА», що проводить глибокий аналіз українського юридичного ринку.

On 1 December 2022, the largest dealership transaction in Poland in many years was finalized in Warsaw. The Warsaw office of the PETERKA & PARTNERS law firm advised Renault Retail Group on the sale of its Polish subsidiary, Renault Retail Group Warsaw, operating four dealerships which sell Renault and Dacia cars.
On the part of PETERKA & PARTNERS, advice was provided by Dorota Płoskowicz, Partner at PETERKA & PARTNERS Poland, and Anna Kerner, Senior Associate. The services included the preparation of and participation in the negotiations of the transaction documentation and other advice to the seller and the company related to the transaction.
The buyer was advised by Grant Thornton law firm.
Further information on the transaction is available here

The Prague office of PETERKA & PARTNERS provided legal advisory to V-Sharp Ventures Alpha SE, a venture studio focused on investment into start-ups, in connection with acquisition of minority stake in Vocalls Inc., a start-up tech company developing and providing AI-powered telephone bots.
The advisory involved a due diligence process as well as drafting and negotiating transaction documentation with all parties involved.
More information is available here.

The Bulgarian team of PETERKA & PARTNERS provided comprehensive legal assistance to a leading provider of facility management services in the region of CEE with respect to the acquisition of a Bulgarian company active in the sector. The deal marks the client’s entry to the Bulgarian market and its further CEE expansion.
Our services covered the due diligence of the target, drafting and negotiation of the SPA and other transactional documentation, assistance at closing and completion of the local registration procedures.

We are happy to be recognised by the prestigious IFLR 1000 ranking in M&A category.
We have been ranked in the Czech Republic, Poland, Slovakia, Bulgaria and Romania.
Congratulations to our M&A team!
We are grateful for the support of our clients.

We are pleased to announce that the Polish office again succeeded in the prestigious IFLR1000 ranking in the M&A category.
Congratulations to Agnieszka Siwińska and Dorota Płoskowicz, Partners and leaders of our M&A practice and the entire team, namely Sławomir Patkowski, Katarzyna Konończuk, Marta Kafarska, Jakub Słodziński, Marcin Kryszko, Anna Kerner and Ilona Palejko.
In this category we were ranked already last year. Time to celebrate this unquestionable success.
We are grateful for the support of our clients and co-workers.

The Prague office provided legal advisory to V-Sharp Ventures SE, a majority shareholder of DoDo Group SE, one of top European last-mile logistic companies, in connection with the Series B investment of MFresh Holding in DoDo group. The advisory involved, in particular, drafting and amending transaction documentation, negotiations and managing the closing agenda. More information is available here.
In czech at Forbes and E15.

PETERKA & PARTNERS has advised the local subsidiary of a Netherlands-based group ROFFELSEN, a leading manufacturer of plastic products and a specialist in extrusion technology, in the acquisition of an industrial site near Nitra, western Slovakia, so that it can expand its current production. Legal assistance provided by Slovak branch of PETERKA & PARTNERS included, in particular, preparation of contractual documents related to the transaction, negotiations, legal due diligence of the acquired properties, and assistance in the preparation of bank documents. We thank our long-term client for their trust, and our colleagues from the Bratislava office for their hard work, especially Andrea Butasova for leading the team, and Lubomir Lesko, Marian Lauko, Nicole Srolova, and Marek Follrich, for their great contributions.

Currently, objects, identified as structures related to the business activity of a given taxpayer, are subject to 2% Real Estate Tax (“RET”) paid annually. This taxation is based on the depreciation value of the given object for income tax purposes.
Due to the ambiguity of the provisions, it is not clear as to which objects are subject to RET. Consequently, this issue has been the matter of numerous disputes between taxpayers and the Polish tax authorities. Groundbreaking Judgment on Polish Real Estate Tax
The Polish Constitutional Tribunal (“Tribunal”) has issued unprecedent judgment concerning real estate taxation of structures. The current tax provisions concerning taxation of structures will be repealed. A brand new system of taxation of structures will be in force starting from 1st January 2025. What has changed?
On July 4th, 2023 the Tribunal issued a judgment in which it found the legal definition of the structure for Real Estate Tax purposes as unconstitutional. Moreover, the Tribunal has stated that the relevant tax provisions will cease to apply within 18 months from the date of publishing the judgment in the Journal of Laws.
Therefore, it is expected that starting from 1st January 2025, a brand new regime of RET on structures in Poland will come into force. So far, no draft legislation has been proposed by the Polish lawmakers. What can Peterka&Partners do for you?
Given that the RET on structures could be a major tax burden, each RET payer should analyze whether the judgment of the Tribunal may affect their tax position.
The Polish Peterka&Partners office has considerable experience in tax advisory concerning RET, including handling disputes between taxpayers and the tax authorities.
Specifically, the Polish Peterka&Partners team may assist you in:
⎯ analyzing the impact this judgment could have on the way your structures are taxed;
⎯ assessing the potential tax savings to be achieved in the area of RET;
⎯ complying with the new real estate tax provisions once the draft legislation has been published. * * *
This article was prepared by Filip Biegun, Tax Advisor, Of Counsel at PETERKA & PARTNERS Poland. No information contained in this article should be considered or interpreted in any manner as legal advice and/or the provision of legal services. This article has been prepared for the purposes of general information only. PETERKA & PARTNERS does not accept any responsibility for any omission and/or action undertaken by you and/or by any third party on the basis of the information contained herein. only and may not be considered a legal opinion or advice.

On May 9, 2023, the Bulgarian Supreme Court issued a new interpretative decision concerning preliminary sale contracts and their conversion into final ones.
Background
Preliminary contracts are contracts on future contracts, i.e., agreements signed at an early stage of a transaction that aim to bind the parties to undertake certain steps and subsequently proceed to the signing of a final contract in a form which goes beyond the simple written form (notary deed or notarization of signatures). Typically, these are used in transactions for the transfer of real estate.
A distinctive feature of the preliminary contract is the opportunity for either party to file a court claim if the counter party does not perform its obligation to conclude the final contract. If the claim is upheld, the final contract becomes valid and binding from the date the decision enters into force. Diving deeper into th
e topic, Bulgarian law provides for a hypothesis where the claimant itself has not fulfilled a counter obligation that must be performed at the time of conclusion of the final contract, e.g., has not paid the price. This is not a reason for rejecting the claim but instead the court would issue a decision declaring the contract final under the condition that the price is paid. Then, the claimant has a two-week term to pay and if it does so the decision would enter into force and replace the final contract.
The Problem and the New Court Decision
Due to the existing contradictory court practice, the Supreme Court was addressed with the situation where the parties have contracted a condition that the final contract would be concluded only after the buyer has paid the price and the question was whether in such case there is an obstacle for conversion of a preliminary contract into a final one upon a claim by the defaulting buyer who actually has not paid the price.
The Supreme Court ruled that even in this scenario courts may declare a preliminary contract final and apply the procedure described in the section above, i.e., buyers would be obliged to pay the price within two weeks of the entry into force of the court decision.
The outcome practically somewhat favours buyers in the circumstances described as it allows them to achieve the conversion of preliminary contracts into final ones despite their own contractual breach and leads to the conclusion that the only way for sellers to avoid such scenario, despite the express agreement of the parties that no final contract shall be signed until the price is paid in full, would be to terminate the preliminary agreement in an anticipating move.
Such approach raises the question of whether the court does not go too far in this decision by practically intervening in the contractual autonomy. There are also certain technical legal arguments against it which motivated a good number of judges from the Supreme Court to attach to the decision their dissenting opinions.
Yet, the decision of the Supreme Court is a fact and, since it’s an interpretative decision, its value is practically equal to a law. Thus, parties to preliminary contracts and courts should take this into account in the future. * * * This article was prepared by Plamen Peev, Partner and Director and Ivana Ilcheva, Associate at PETERKA & PARTNERS Bulgaria. No information contained in this article should be considered or interpreted in any manner as legal advice and/or the provision of legal services. This article has been prepared for the purposes of general information only. PETERKA & PARTNERS does not accept any responsibility for any omission and/or action undertaken by you and/or by any third party on the basis of the information contained herein. only and may not be considered a legal opinion or advice.

Law 102/2023 for the amendment and completion of Law no. 50/1991 regarding the authorization of construction work, of the Administrative Litigation Law no. 554/2004, as well as for completing Art. 64 of Law no. 350/2001 regarding territorial development and urban planning ("Law 102/2023") was published in the Official Gazette on 18 April 2023, and entered into force on 21 April 2023.
This important legislative update brought significant changes in connection with the publicity of building permits and derogatory deadlines for the benefit of social organizations claiming an interest in appealing resolutions approving land use and urban planning documentation.
The law introduces several new provisions in relation to the publicity of granted building permits, with the aim of providing more effective information for interested persons.
PETERKA & PARTNERS Romania has prepared an extended material dedicated to this topic and invites you to read it here.
Our specialized team remains available in assisting you in any legal topics connected to your business.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

PETERKA & PARTNERS has strengthened its Romanian team by recruiting expert Dan Ciupala, well-known on the Romanian market and the CEE region especially for his extensive Real Estate experience. Dan, whose wide expertise includes Energy amongst his main focus areas, has more than 20 years of experience in various top international law firms and was recently appointed as Leader of the PETERKA & PARTNERS Energy practice with the aim of developing the firm’s Energy practice within CEE.

Prior to joining PETERKA & PARTNERS, Dan acted as the head of the Romanian in-house legal team of an important European real estate investment fund. His remarkable professional background includes significant transactional experience advising a broad range of businesses in the field of real estate, construction and real estate development financing, mergers and acquisitions, competition, intellectual property, energy, and contract law. Known as a valuable and dedicated expert, he takes the time to truly involve clients and incorporate their goals, concerns, values, and feedback.

At PETERKA & PARTNERS, the Energy Practice occupies a top place amongst the global practices dedicated to key industries. Through its team of dedicated specialists from all its offices across CEE, PETERKA & PARTNERS advises domestic and international clients on a wide range of complex, and day-to-day, Energy projects across the region. Drawing upon a wealth of experience and industry insight, the firm’s practice has developed a special focus on renewable energy.

As The Legal 500 EMEA 2022 edition has been released, we are delighted to share with you that we received rankings in the practice areas of Banking and Finance, Commercial, Corporate and M&A, Dispute Resolution, Employment, Real Estate and Construction, Restructuring and Insolvency, and TMT. Congratulations to our Czech, Slovak and Ukrainian office!
A big thank you to our clients for their feedback and the recognition of our team's hard work.

Currently, objects, identified as structures related to the business activity of a given taxpayer, are subject to 2% Real Estate Tax (“RET”) paid annually. This taxation is based on the depreciation value of the given object for income tax purposes.
Due to the ambiguity of the provisions, it is not clear as to which objects are subject to RET. Consequently, this issue has been the matter of numerous disputes between taxpayers and the Polish tax authorities. Groundbreaking Judgment on Polish Real Estate Tax
The Polish Constitutional Tribunal (“Tribunal”) has issued unprecedent judgment concerning real estate taxation of structures. The current tax provisions concerning taxation of structures will be repealed. A brand new system of taxation of structures will be in force starting from 1st January 2025. What has changed?
On July 4th, 2023 the Tribunal issued a judgment in which it found the legal definition of the structure for Real Estate Tax purposes as unconstitutional. Moreover, the Tribunal has stated that the relevant tax provisions will cease to apply within 18 months from the date of publishing the judgment in the Journal of Laws.
Therefore, it is expected that starting from 1st January 2025, a brand new regime of RET on structures in Poland will come into force. So far, no draft legislation has been proposed by the Polish lawmakers. What can Peterka&Partners do for you?
Given that the RET on structures could be a major tax burden, each RET payer should analyze whether the judgment of the Tribunal may affect their tax position.
The Polish Peterka&Partners office has considerable experience in tax advisory concerning RET, including handling disputes between taxpayers and the tax authorities.
Specifically, the Polish Peterka&Partners team may assist you in:
⎯ analyzing the impact this judgment could have on the way your structures are taxed;
⎯ assessing the potential tax savings to be achieved in the area of RET;
⎯ complying with the new real estate tax provisions once the draft legislation has been published. * * *
This article was prepared by Filip Biegun, Tax Advisor, Of Counsel at PETERKA & PARTNERS Poland. No information contained in this article should be considered or interpreted in any manner as legal advice and/or the provision of legal services. This article has been prepared for the purposes of general information only. PETERKA & PARTNERS does not accept any responsibility for any omission and/or action undertaken by you and/or by any third party on the basis of the information contained herein. only and may not be considered a legal opinion or advice.

PETERKA & PARTNERS is honoured to be shortlisted for ITR EMEA Tax Awards 2023 in the following categories: - CEE Tax Firm of the Year
- CEE Transfer Pricing Firm of the Year Winners will be announced at a live ceremony in London on the 27th of September 2023.

ITR EMEA Tax Awards have taken place annually since its inception in 2005 and recognise the remarkable achievements and developments by tax professionals from throughout the EMEA region over a 12-month period. The awards recognize achievements in tax technology, innovation, policy, compliance, and reporting, as well as diversity, equity and inclusion. PETERKA & PARTNERS provides a one-stop shop for legal and tax services for the entire CEE region. We provide tax advisory services, whether on a stand-alone basis or as an integral part of full legal services. The Tax Desk is led by Rostislav Frelich and Lenka Paluchova. We extend warm congratulations to the PETERKA & PARTNERS Tax Desk for receiving this well-deserved recognition!

Peterka & Partners Ukraine assisted its client, a Ukrainian subsidiary of the world leader in the heavy lifting industry, during the tax audit of input VAT.
Our tax team elaborated a successful strategy for defending the client’s right to report input VAT following certain VAT adjustments related to the re-exportation of equipment.
As a result, the company’s right to around EUR 600 thousand of input VAT was confirmed, and tax inspectors found no violations in the relevant VAT reporting of the client, regardless of certain ambiguous tax clarifications on the matters concerned.
Moreover, the above served as a ground for the cancellation of risky VAT payer status for the client, which has been a significant impediment to the client’s business for the past several months.
Halyna Melnyk, Tax Advisor and Deputy Director for the Ukrainian office of PETERKA & PARTNERS led this project. ***
Український офіс PETERKA & PARTNERS здійснив юридичний супровід податкової перевірки від’ємного значення з ПДВ свого клієнта, дочірньої компанії світового лідера у сфері переміщення великогабаритних вантажів. Наша команда податкових юристів розробила успішну стратегію захисту права клієнта на декларування від’ємного значення з ПДВ за наслідками певних коригувань податкових зобов’язань з ПДВ, пов’язаних із реекспортом обладнання. У результаті зазначеного, за наслідками перевірки було підтверджене право клієнта на від’ємне значення з ПДВ на суму приблизно 600 тисяч євро. Також за результатами податкової перевірки не було виявлено жодних порушень, незважаючи на наявність певних неоднозначних податкових роз’яснень, які могли бути потенційно застосовані до предмета перевірки. Окрім того, за наслідками успішного проходження перевірки клієнту було скасовано статус ризикового платника ПДВ, що створювало суттєві перешкоди бізнесу клієнта протягом останніх кількох місяців. Даним проектом керувала Галина Мельник, податковий радник та заступник директора українського офісу PETERKA & PARTNERS.

On May 30, as part of the cooperation of the Ukrainian office PETERKA & PARTNERS together with the Embassy of Ukraine in the Czech Republic, the Diplomatic Academy named after Hennadiy Udovenka under the Ministry of Foreign Affairs of Ukraine and the international platform Nazovni, a practical seminar for representatives of Ukrainian business was held.
The focus of the conversation was:
• legal aspects of doing business in Eastern European countries: Czech Republic, Slovakia, Hungary, Croatia, Romania, Bulgaria, Poland.
• mechanism of interaction between the Ministry of Foreign Affairs of Ukraine and Ukrainian exporters through the NAZOVNI platform.
The discussion was held by:
• Hennadiy Nadolenko, director of the Diplomatic Academy of Ukraine;
• Alina Shishkina, head of the Exporter Support Department of the Ministry of Foreign Affairs of Ukraine;
• Yulia Sereda, senior lawyer of the Ukrainian office of the law firm Peterka & Partners;
• Oleksandra Sologub, head of the department for work with exporters of the international platform NAZOVNI.
You can watch the video recording of the seminar at the following link. 30 травня в рамках співробітництва українського офісу PETERKA & PARTNERS разом із Посольством України в Чеській Республіці, дипломатичною академією імені Геннадія Удовенка при МЗС України та міжнародною платформою Nazovni, відбувся практичний семінар для представників українського бізнесу.
У фокусі розмови були:
• правові аспекти ведення бізнесу у країнах Східної Європи: Чехія, Словаччина, Угорщина, Хорватія, Румунія, Болгарія, Польща.
• механізм взаємодії МЗС України та українських експортерів через платформу NAZOVNI.
Спікерами практичного семінару були:
• Геннадій Надоленко, директор Дипломатичної академії України;
• Аліна Шишкіна, начальник Управління підтримки експортерів МЗС України;
• Юлія Середа, старша юристка українського офісу юридичної фірми Peterka & Partners;
• Олександра Сологуб, начальниця відділу по роботі з експортерами міжнародної платформи NAZOVNI.
Переглянути відеозапису семінару можна за посиланням:
https://youtu.be/FGelX61dNKw

PETERKA & PARTNERS, a fully integrated regional law firm that provides a full range of legal and tax consultancy at the highest level, operating in the CEE area and originating directly from this region is thrilled to announce our Summer Internship Program opening for July and August in our Ukrainian office.
Are you a motivated and ambitious law student looking to gain practical experience and immerse yourself in the legal world? This is your chance to work alongside our esteemed team of attorneys, expand your legal knowledge, and develop invaluable skills in various practice areas.
Program Details:
Duration: 3 July to 31 August
Location: PETERKA & PARTNERS, Kyiv, Ukraine
Practice Areas: Corporate Law, Tax Law, Employment Law, and Litigation
Compensation: Competitive stipend
Schedule: Full-time, Monday to Friday
Why Join PETERKA & PARTNERS Internship Program?
Comprehensive Exposure: As an intern, you will have the opportunity to work on real cases and projects under the guidance of experienced attorneys. This exposure will enable you to better understand the legal profession and refine your skills in corporate, tax, employment law, and litigation.
Mentoring and Guidance: Our dedicated team of lawyers is committed to providing mentorship and guidance to help you grow personally and professionally. You will receive constructive feedback, participate in regular meetings, and engage in discussions on legal matters.
Professional Development: Through hands-on experience and collaboration with our skilled attorneys, you will develop practical legal skills, including legal research, writing, negotiation, and client interaction. We aim to foster your growth as a future legal professional.
Networking Opportunities: Our firm values the importance of networking. As an intern, you will have the chance to connect with our diverse network of legal professionals, including partners, associates, and clients. These connections can open doors to future career prospects.
Requirements:
Currently enrolled in an accredited law school program
Strong academic record
Excellent research and writing skills
Attention to detail and strong analytical abilities
Passion for corporate, tax, litigation, or employment law How to Apply
To be considered for the internship opportunity, please submit the following documents:
Resume/Curriculum Vitae
Cover letter highlighting your interest in the practice areas offered
Law school transcript (unofficial transcript is acceptable)
Please email your application materials to tkachenko@peterkapartners.ua with the subject line "Summer Internship Application - [Your Name]." The deadline for applications is 16 June.
We will review applications promptly and notify shortlisted candidates for interviews. If you have any questions regarding the internship program or the application process, please feel free to contact Ilona Tkachenko at tkachenko@peterkapartners.ua
Join us at PETERKA & PARTNERS and embark on an enriching journey where your legal aspirations can flourish. Don't miss this opportunity to gain valuable experience and contribute to our firm. We look forward to receiving your application! Sincerely,
PETERKA & PARTNERS Team

Polish and Ukrainian offices of PETERKA & PARTNERS were honoured to participate in the Polish Investment and Trade Agency (PAIH) workshop dedicated to preparing the Polish business for the resumption of exports and the post-war reconstruction of Ukraine. This workshop is a part of the “Reconstruction of Ukraine” project.
During the event, Marcin Kryszko, Senior Associate and Leader of the Polish Desk in PETERKA & PARTNERS Warsaw office, addressed the entrepreneurs from the IT/ICT sector, speaking about the typical risks in the cooperation of Polish and Ukrainian business in the IT industry and the field of human capital.
PETERKA & PARTNERS remains committed to fostering meaningful collaborations and actively driving economic growth in Poland and Ukraine. The firm's participation in this esteemed workshop underscores its dedication to providing valuable insights and comprehensive legal guidance to businesses operating in the IT industry, ultimately fortifying bilateral ties and paving the way for mutual success.
Польський та український офіси PETERKA & PARTNERS мали честь взяти участь у семінарі Польського агентства інвестицій і торгівлі (PAIH), присвяченому підготовці польського бізнесу до відновлення експорту та післявоєнної реконструкції України. Цей семінар є частиною проекту «Відбудова України».
Під час заходу Марчін Кришко, старший юрист та лідер Polish Desk варшавського офісу PETERKA & PARTNERS, звернувся до підприємців сектору ІТ/ІКТ, розповівши про типові ризики, які виникають при взаємодії польського бізнесу з українським ІТ бізнесом та людським капіталом.
PETERKA & PARTNERS продовжує сприяти плідній співпраці та активному стимулюванню економічного зростання в Польщі та Україні. Участь фірми в цьому семінарі підкреслює її відданість наданню інсайтів і всебічного правового консультування компаніям, які працюють в ІТ-індустрії, зрештою зміцнюючи двосторонні зв’язки та прокладаючи шлях до спільного успіху.

We are thrilled to announce that PETERKA & PARTNERS has been recommended in 14 practice areas in The Legal 500 (Legalease) EMEA 2023 edition!
Our firm was ranked as a leading firm in three countries - the Czech Republic, Slovakia, and Ukraine. Moreover, we are proud to share that Adela Krbcova, Director for the Czech office and Leader of Labour Law, was ranked as a leading individual in Employment Law.
The Legal 500 is one of the most respected legal directories in the world, and we are honored to have received such recognition. We would like to thank our clients for their trust and loyalty, as well as our team for their hard work and dedication.
We remain committed to delivering the highest quality legal services to our clients, and we look forward to continuing to grow and strengthen our practice.

The tax team at Peterka Partners Ukraine recently achieved another victory for their client, a Danish-based high-tech company, in a value added tax (VAT) dispute. The team provided effective representation and guidance throughout the proceedings, resulting in a favorable outcome for the client.
Through the diligent efforts of the Peterka Partners Ukraine tax team, a major part of the denied input VAT was restored by the State Tax Service. This significant result allowed the client to effectively resolve the dispute within administrative proceedings, avoiding a lengthy court battle.
Galyna Melnyk, Tax Advisor and Deputy Director for PETERKA & PARTNERS Ukraine and Klara Karapetian, Associate, played a key role in securing this positive outcome for the client.
Податкова команда Peterka Partners Україна нещодавно здобула чергову перемогу для свого клієнта, високотехнологічної компанії з Данії, у суперечці щодо податку на додану вартість (ПДВ). Команда забезпечувала ефективне представництво клієнта протягом усього процесу, що завершилося позитивним результатом для клієнта.

Завдяки наполегливим зусиллям податкової команди Peterka Partners Україна Державна податкова служба визнала право клієнта на значну частину оспорюваного від’ємного значення з ПДВ. Такий вагомий результат дозволив клієнту ефективно вирішити спір в адміністративному порядку та уникнути затяжного вирішення спору у судах.

Галина Мельник, податковий радник та заступник директора PETERKA & PARTNERS Україна та Клара Карапетян, юрист, відіграли ключову роль у забезпеченні позитивного результату для клієнта.

The customs regime of temporary importation is a quite popular customs clearance option in case some equipment is rented from the non-resident. The said customs regime is attractive due to certain benefits it allows, namely, partial release from customs duty and VAT.
At the same time, temporary importation combined with further re-exportation of goods implies certain unpredictable tax consequences. You can learn more about the risks of additional accrual of compensating VAT obligations in the article of Galyna Melnyk, tax advisor and deputy director of Ukrainian office of PETERKA & PARTNERS in her exclusive article for Debet-Kredyt under the below link.
Митний режим тимчасового ввезення є досить поширеним варіантом митного оформлення у разі потреби в оренді обладнання у нерезидента. Привабливість цього режиму зумовлена можливістю застосування пільги при ввезенні орендованого обладнання, а саме – умовного часткового звільнення від оподаткування митними платежами. Однак використання тимчасового ввезення у поєднанні із наступним реекспортом товарів може містити певні податкові несподіванки. Про ризики нарахування компенсуючих зобовʼязань з ПДВ читайте в статті Галини Мельник, податкового радника та заступника директора українського офісу PETERKA & PARTNERS, спеціально для видання ДЕБЕТ-КРЕДИТ за посиланням.

The tax team of the Ukrainian office of PETERKA & PARTNERS has successfully represented the Danish-based high-tech company in the tax dispute.
As a result of our work, the court of appeal ruled in favor of the client upholding the judgment of the 1st instance court. This is the second VAT dispute in a row in which Ukrainian courts confirm client’s right to VAT refund claimed.
The project was led by Galyna Melnyk, tax advisor and Deputy Director of Ukrainian office.
Податкова команда українського офісу PETERKA & PARTNERS успішно представила данську високотехнологічну компанію в податковому спорі.
За результатами нашої роботи суд апеляційної інстанції виніс рішення на користь клієнта, залишивши в силі рішення суду 1 інстанції. Це вже другий спір щодо ПДВ, в якому українські суди підтверджують право клієнта на заявлене бюджетне відшкодування.
Керувала проєктом Галина Мельник, податковий радник та заступник директора українського офісу.

The tax team of PETERKA & PARTNERS Ukraine has successfully represented the leading CEE mobile brand developer in VAT dispute. Our team provided complex assistance to the client starting from the VAT audit and further at all the stages of the tax dispute.
As a result, the company has successfully combated additional VAT accruals of around EUR 100 000. The court judgment on the matter (which is final now) also establishes important precedent regarding evidence to confirm that market survey expenses are related to company’s business activity.
This project was led by Galyna Melnyk, tax advisor and Deputy Director for Ukraine.
Податкова команда українського офісу PETERKA & PARTNERS успішно представила інтереси провідного девелопера мобільних брендів у Центральній та Східній Європі у спорі щодо ПДВ. Наша команда надала комплексну допомогу клієнту, починаючи від податкової перевірки, а також і на всіх подальших етапах податкового спору.
В результаті компанія успішно оскаржила донарахування податкових зобов’язань з ПДВ у розмірі близько 100 000 євро. Рішення суду у цій справі (яке наразі є остаточним) також створює важливий прецедент щодо доказів, які підтверджують, що витрати на дослідження ринку дійсно пов’язані з господарською діяльністю компанії.
Провідний юрист проєкту - Галина Мельник, податковий радник та заступник директора українського офісу.

Currently, the problem with VAT invoices getting blocked has become widespread. In addition to the already familiar problem of blocking the registration of VAT invoices, unfortunately, the practice of tax officials in recognizing a taxpayer as risky without any attempt to register a VAT invoice or an adjustment to it is gaining more and more popularity.
Read about why such practice contradicts the law and what arguments will help protect you against the arbitrariness of tax officials in an article prepared by Galyna Melnyk, Tax Advisor and Deputy Director of the Ukrainian office of PETERKA & PARTNER, for DEBIT-KREDYT.
Наразі проблема неможливості зареєструвати податкові накладні набула масового характеру. Окрім уже звичної проблеми з блокуванням реєстрації податкових накладних, все більшої популярності, на жаль, набуває ноу-хау від податківців у вигляді визнання платника податку ризиковим без будь-якої спроби зареєструвати податкову накладну чи розрахунок коригування до неї.
Чому таке ноу-хау суперечить закону та які аргументи допоможуть захиститися від свавілля податківців у даному випадку читайте в статті Галини Мельник, податкового радника та заступника директора українського офісу PETERKA & PARTNERS спеціально для видання ДЕБЕТ-КРЕДИТ.

The tax team of PETERKA & PARTNERS Ukraine has successfully assisted its client, a world leading heavy lifting company, in combating an illegal decision of tax authorities on qualifying the client as a risky VAT payer.
Due to our professional assistance the matter was resolved at the stage of communication with tax authorities. Favorable outcome for the client without referring the matter to the court saved the client a lot of time and costs.
The project was led by Galyna Melnyk, tax advisor and Deputy Director for Ukraine. Податкова команда українського офісу PETERKA & PARTNERS успішно допомогла своєму клієнту, міжнародному лідеру у сфері підйомних робіт і транспортування вантажів, у боротьбі з незаконним рішенням податкових органів щодо віднесення клієнта до ризикових платників ПДВ.
Завдяки професіоналізму нашої команди питання було вирішено на етапі спілкування з податковими органами. Сприятливий для клієнта результат без звернення до суду заощадив клієнту час та кошти.
Керувала проектом Галина Мельник, податковий радник та заступник директора українського офісу.

The new tax package brings important changes not only for 2023, but also changes that can be important for tax returns for 2022.
Please take a look at the brief overview on the following slides. If you have any questions about the tax package and its potential impact on your business, please do not hesitate to contact our tax leader, Rostislav Frelich.
EN
CZ

We are happy to share an article about the important cross-border taxation aspects related to the engagement of Ukrainian individuals in the IT sector, especially during their physical relocation to other countries due to the Russian aggression against Ukraine, prepared exclusively for the Ukrainian Law Firms. A Handbook for Foreign Clients by Galyna Melnyk, tax advisor and deputy director for PETERKA & PARTNERS Ukraine.
Ми раді поділитися з вами матеріалом про важливі аспекти транскордонного оподаткування, пов’язані з залученням українських фізичних осіб до ІТ-сектору, особливо під час їх фізичного переміщення в інші країни через російську агресію проти України, підготовлену ексклюзивно для Ukrainian Law Firms. A Handbook for Foreign Clients Галиною Мельник, податковим радником, заступником директора українського офісу PETERKA & PARTNERS.
#internationaltax #tax #IT #staywithukraine #peterkapartners

Last week the Ukrainian Law Firms. A Handbook for Foreign Clients was released. “Everyone in our country has faced reality beyond any ordinary experience. For ethical and moral reasons, as many people have joined the Armed Forces of Ukraine and/or found themselves in difficult life situations, we have taken the decision to focus our attention on describing work projects for clients for the research period – 2021, but without the usual ranking tables”, - Olga Usenko, the editor says. PETERKA & PARTNERS Ukraine was acknowledged in the following practices: intellectual property, tax and transfer pricing, labor & employment, corporate and M&A, and litigation. *Ukrainian Law Firms. A Handbook for Foreign Clients – the project of YURIDICHESKAYA PRACTIKA Publishing, showcasing law firms and providing deep analyses of the Ukrainian legal market.
Минулого тижня було опубліковано Ukrainian Law Firms. A Handbook for Foreign Clients. «Кожен у нашій країні стикнувся з реальністю, що виходить за межі будь-якого звичайного досвіду. З етичних та моральних міркувань, оскільки багато людей поповнили лави Збройних Сил України та/або опинилися у складних життєвих ситуаціях, ми прийняли рішення зосередити свою увагу на описі робочих проектів для клієнтів в межах досліджуваного періоду, а саме за 2021 рік, але за виключенням рейтингових таблиць», - розповідає редактор проєкту Ольга Усенко. Український офіс PETERKA & PARTNERS було відзначено в практиках інтелектуальної власності, оподаткування та трансфертного ціноутворення, трудового права, корпоративного право та M&A, судових спорів. * Ukrainian Law Firms. A Handbook for Foreign Clients – проєкт видавництва «ЮРИДИЧНА ПРАКТИКА», що проводить глибокий аналіз українського юридичного ринку.

ENG

Peterka Partners Ukraine successfully represented the client, a European producer and supplier of electronic ware, in the court of the first instance in the tax dispute regarding VAT refund.
As a result, not only was the client’s right to a VAT refund secured, but the court also established important facts significantly contributing to the mitigation of tax and legal risks related to the client’s business model in Ukraine.
The PETERKA & PARTNERS team was led by Tax Advisor Galyna Melnyk.
UKR

Українська команда PETERKA & PARTNERS успішно представила інтереси клієнта, європейського виробника та постачальника електронних компонентів, в суді першої інстанції в податковому спорі щодо відшкодування ПДВ.
Таким чином, було не тільки забезпечено право клієнта на відшкодування ПДВ, але судом також було встановлено важливі факти, які суттєво сприяли зменшенню податкових та юридичних ризиків, пов’язаних із бізнес-моделлю клієнта в Україні.
Команду PETERKA & PARTNERS очолила податковий радник Галина Мельник.

Zveme vás na náš česko-slovenský seminář zaměřený na Daňové dopady podnikání české společnosti na Slovensku a slovenské společnosti v ČR.
Naši specialisté Lenka Paluchová a Rostislav Frelich s vámi proberou řadu témat týkající se přeshraničního podnikání, včetně zdaňování zisků společností a také se zaměří na problematiku mezinárodního pronájmu pracovní síly.
Seminář se bude konat ve čtvrtek 24. 11. 2022 od 9:00 do 10:30 v prostorách naší pražské kanceláře a současně take online pro účastníky, kteří se nemohou dostavit prezenčně.
Registrujte se zde.

Starting from 1 March 2022, companies which withhold and fail to pay payroll duties and/or contributions within 60 days from the due date are risking criminal penalties, as the provisions of Emergency Ordinance no. 130/2021 came into effect.
Therefore, from 26 June 2022 onwards, criminal complaints started to be filed by the National Agency for Fiscal Administration (ANAF) against companies that failed to fulfil their fiscal obligations stipulated by Emergency Ordinance no. 130/2021.
According to the latest declarations of the President of the ANAF, by the middle of September 2022, more than 50,000 complaints have been filed against active tax payers, reaching a debt of more than 350 million lei.
PETERKA & PARTNERS Romania remains available for providing more information and related legal assistance connected to any tax issues.

The Romanian Fiscal Code was amended by Government Ordinance 16/2022 published on 15 July 2022. Some of the amendments proposed shall enter into force in 2022, while the majority of the amendments to the Fiscal Code shall enter into force in January 2023.
PETERKA & PARTNERS Romania has prepared a leaflet which summarizes the most important aspects related to the recent legal changes brought to the Fiscal Code. For extended information, please read the full material by opening this link.
Our dedicated team remains available for providing more information and related legal assistance connected to tax matters.

The Bulgarian team of PETERKA & PARTNERS advised one of the global leaders in bathroom solutions and kitchen fittings on the reorganisation of its business in Bulgaria. The assistance included incorporation of a local subsidiary as well as various corporate, tax, contractual and employment matters associated with the restructuring of the local activity.

Změny ve zdanění nízkoemisních služebních vozidel
Zdanění nízkoemisních služebních automobilů poskytnutých bezplatně i pro soukromé účely je nově nižší. Kolik ušetří zaměstnavatel a kolik zaměstnanec?
Nově se zdaňuje a zpojistňuje 0,5 % vstupní ceny (z. č. 142/2022 Sb.) měsíčně oproti stávajícímu 1 % vstupní ceny. Nízkoemisní vozidlo je vozidlo, které nepřesahuje emisní limit CO2 ve výši 50 g/km a splňuje další podmínky.
Pro účely zdanění se změna aplikuje od 1.1.2022. Zaměstnanec tedy obdrží přeplatek za první pololetí v rámci ročního zúčtování záloh nebo daňového přiznání, pokud si podává sám. Pro účely sociálního a zdravotního pojištění se změna aplikuje od 1.7.2022 dle sdělení VZP a ČSSZ na dotaz Komory daňových poradců ČR. Roční vyměřovací základ se tudíž bude lišit od ročního zdanitelného příjmu.

Příklad: Nízkoemisní vozidlo za 2 mil. Kč. Zaměstnanec s příjmem do progrese. Nepeněžní příjem 10 000 Kč měsíčně od července 2022. Daň je nižší o 1500 Kč měsíčně a pojistné na straně zaměstnance o 1100 Kč; zaměstnanec obdrží čistou měsíční mzdu vyšší o 2600 Kč ve druhém pololetí 2022. Za první pololetí obdrží přeplatek na dani 9 000 Kč. Zaměstnavatel ušetří 3380 Kč měsíčně od července 2022.

PETERKA & PARTNERS team has successfully represented Mammoet Ukraine in the tax dispute with Kyiv Customs.
Our services included full-scale support of the client in defense against an unlawful additional accrual of VAT related to the temporary importation of heavy-lifting equipment. The defense strategy elaborated and implemented by us ensured client’s victory in both court instances (1st and appeal) and resulted in cancellation of additional VAT assessments of around EUR 1 million.
Moreover, recently the Supreme Court did not accept the cassation appeal of Kyiv Customs for consideration due to the lack of grounds.
This case had a huge impact on the client's business strategy in Ukraine. Moreover, it set an important precedent regarding the admissibility of the customs inspection act in case of serious procedural violations committed by the inspecting authority. Galyna Melnyk, Tax Advisor and Deputy Director for the Ukrainian office of PETERKA & PARTNERS, was the lead lawyer for this case. Команда PETERKA & PARTNERS успішно захистила інтереси компанії Маммут Україна у податковому спорі з Київською митницею. Наша роль полягала у наданні повного супровіду клієнтові щодо захисту від незаконного донарахування ПДВ при тимчасовому ввезенні великогабаритного обладнання. Розроблена та реалізована нами стратегія захисту забезпечила перемогу клієнта в обох судових інстанціях (першій та апеляційній) та мала наслідком скасування донарахування ПДВ на суму близько 1 мільйона євро. Крім того, нещодавно Верховний Суд повернув касаційну скаргу Київської митниці через необґрунтованість. Дана справа має значний вплив на бізнес-стратегію клієнта в Україні. Окрім того, вона створила важливий прецедент щодо неприйнятності акта перевірки як підстави для донарахування податку за наявності суттєвих процедурних порушень, допущених митним органом під час перевірки. Провідним юристом у цій справі була Галина Мельник, податковий радник та заступник директора українського офісу PETERKA & PARTNERS.