News in legislation Amendment to the Energy Act from 1 January 2022 The government has extended the Antivirus A programme until the end of the year

In general, the Income Taxes Act provides taxpayers with an option to suspend tax depreciation of assets or not to utilise it at all. Thus, the utilisation of tax depreciation in the tax base is an alternative, not an obligation for the taxpayer, abstracting from special ways of asset depreciation or special taxpayer treatments, e.g. in the case of investment incentive recipients.