Contract for the supply of services

According to the provisions of Article 199 of Labour Law an employer may conclude with a particular person a contract for the supply of services for the performance of jobs outside employer’s line of business, and with the aim of independent manufacture or repair of a particular item, or independent carrying out of particular physical labour or intellectual work.

The contract for the supply of services may be entered into with a person performing artistic or other activities in the sphere of culture as well, in conformity with the law provided that such a contract for the supply of services must be in accordance with the single collective agreement relating to persons engaged in independent activity in the spheres of arts and culture, where such collective agreement has been concluded.

The contract for the supply of services shall be concluded in written form. Continue reading Contract for the supply of services

Tax incentives – Tax on profit

Taxpayers shall be granted tax incentives for the purpose of achieving economic policy aims relating to the fostering of economic growth. The provisions of the Corporate Profit Tax Law alone shall determine the tax incentives relating to corporate profit tax.

Tax incentives in relation to the tax on profits of legal entities are only made by provisions of the Corporate Profit Tax Law and the conditions for their realization are prescribed for:

Indemnity for damage for mental anguish suffered due to disfigurement

A disfigurement represent permanent change of the external appearance of a person that shall be manifested in the loss of a limb, indignity of aesthetic appearance, indignity of a body part or the impairment of a bodily function.

Disfigurement as a ground for the payment of non-material damage

Ground for indemnity of non-material damage is the mental pain because of disfigurement, and not only the existence of disfigurement without mental pain.

Whether there is any non-material damage in the form of mental pain due to disfigurement (Article 200 paragraph 1 of the Law of Contracts and Torts) shall be estimated according to objective and subjective criteria. Continue reading Indemnity for damage for mental anguish suffered due to disfigurement