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Awards & Deals


  • (IFLR 1000 2019, Slovakia)

    The IFLR1000 guide ranked HKV in the categories Banking and finance, Project development and M&A for the year 2019.

  • (Law Firm of the Year 2018, Slovakia)

    HKV became the absolute winner in the category Mergers & Acquisitions of the competition Law Firm of the Year 2018.

  • (Law Firm of the Year 2018, Slovakia)

    HKV was ranked among the „highly recommended“ and „recommended“ law firms in the categories Corporate Law, Developer Projects and Real Estate, Banking and Finance, Completion and Restructuring & Insolvency.

  • Law Firm of the Year 2017, Slovakia

    HKV named as the “highly recommended law firm” in seven categories of the competition Law Firm of the Year 2017: Corporate Law, Competition, Developer Projects and Real Estate, Mergers and Acquisitions, Banking and Finance, Employement and Public Procurement.

  • Legal 500 2017, Slovakia

    Legal 500 guide for the year 2017 identified HKV in five ranking categories: Banking, Finance & Capital Markets; Commercial, Corporate and M&A; Employement; Projects and Energy and Real Estate and Construction.

  • IFLR 1000 2017, Slovakia

    “They have deep knowledge in all areas, provide quick reactions and deliveries and have done a good job recently,” says a client who worked with the firm on project finance.

  • Chambers Europe 2017, Slovakia

    HKV ranked by the Chambers Europe 2017 in the categories Banking & Finance, Corporate/M&A, Employment, Energy, Real Estate and Restructuring/Insolvency.

  • Chambers Europe 2017, Slovakia

    Peter Víglaský is admired by clients and highlighted for his "excellent knowledge of the international environment."

  • Chambers Europe 2017, Slovakia

    Well known as a practitioner who "makes deals happen," Roman Hamala is appreciated by his clients, who say: "He can anticipate future problems and avoid them or provide solutions before we ask."

  • Chambers Europe 2017, Slovakia

    Martin Kluch impresses clients with his "pro-deal" attitude. He is described as "technically very good, very pragmatic and personable. We get clear answers from him. He provides business-oriented advice."

  • IFLR 1000 2017, Slovakia

    The IFLR1000 guide ranked HKV in the categories Energy and Infrastructure and Financial and Corporate for the year 2017.

  • IFLR 1000 2017, Slovakia

    „The approach that we have experienced was client friendly, pro-active and practical,” says a client from the energy industry.


News



Amendment to the Act on the use of electronic cash registers


The National Council of the Slovak Republic approved an amendment to the Act on the use of electronic cash registers, the e-kasa system.

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On December 4, 2018, the National Council of the Slovak Republic approved the amendment to Act No. 289/2008 Coll. on the use of electronic cash registers, which brings several changes that will have a significant impact on entrepreneurs. The Government of the Slovak Republic, as the proposer, promises to reduce the administrative burden and expenses for entrepreneurs. At the same time, the supervision of the financial authority should be simplified and more efficient, thereby eliminating the unlawful reduction of revenues.

The e-kasa system will connect cash registers with the financial authority’s system, allowing the real-time tracking of sales and bills, as the financial authority will be immediately informed of each purchase / transaction.

The entrepreneurs will have to convert their current cash registers to online cash registers between April 1, 2019 and June 30, 2019; however, they will be able to use a computer or a tablet instead of a cash register.

A zone for entrepreneurs will be created on the financial authority’s official web site. After logging in, an entrepreneur will, among other things, gain an overview of his cash register and be able to create reports on all of its revenues registered in the e-kasa system. An e-kasa zone for buyers is also planned.

During trouble-free service, the e-kasa system will send real time data from the cash register to the financial authority’s system. However, if communication between the cash register and the financial authority system is not possible, the e-kasa system also allows an offline service during which all data will be stored in the cash register; the entrepreneur will then be obliged to send the data to the financial authority within 48 hours.

Exemptions to the above-mentioned obligation will be possible for cash registers used in areas without an Internet connection. In such cases, upon the Internet provider’s certification, an entrepreneur will be granted an exemption based on which it will be able to use the cash register in an offline mode. However, the entrepreneur will be obliged to connect the cash register to the Internet at least once every 30 days and send the collected financial data from it via the e-kasa system to the financial authority.

The amendment will come into force on January 1, 2019, April 1, 2019 and finally on October 1, 2019.

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Unconstitutionality of certain provisions of the law concerning the acquisition of agricultural land


After almost 4 years, the Constitutional Court of the Slovak Republic decided that some provisions of the law concerning the acquisition of agricultural land, specifically those related to the transfer of ownership of agricultural land, are unconstitutional.

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On 14 November 2018, the Constitutional Court of the Slovak Republic issued a decision, based on the joint initiative of two groups of members of the Slovak National Parliament in 2014, in the case of the unconstitutionality of some provisions of Act No. 140/2014 on the Acquisition of Agricultural Land and Amending Certain Other Acts, as amended. The unconstitutionality was specifically related to the wording of Sections 4, 5 and 6 of this law, which were deemed incompatible with Articles 1 (1), 13 (4) and 20 (1) of the Slovak Constitution.

These Sections govern the procedure for the transfer of agricultural land via public bids (not directly), and specify the persons for whom the law permits an exemption (for example, close relatives or persons which have engaged in agricultural production as a business for the last 3 years before the signing of a ownership transfer agreement related to the land on which they had previously worked), and as a result of which a public bid is not required.

As of the date of publication of this decision of the Constitutional Court in the Bulletin of Acts and Decrees, the aforementioned Sections are no longer enforceable (which means that a public bid will not be necessary when selling agricultural land). The national legislature will have a period of six months to amend these Sections to bring them in compliance with the Slovak Constitution. If it fails to do so within this six-month period, the aforementioned Sections shall also lose their validity.

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