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Portrait of Terézia Rusnáková

Terézia Rusnáková

Junior Associate

CMS Bratislava
Staromestská 3
811 03 Bratislava
Slovakia
Languages Slovak, English, German

Expertise

Terézia Rusnáková is an associate at CMS Bratislava specialising and advising clients on both domestic and cross border transactions. She practices across a wide variety of sectors with a focus on corporate law, employment law, data protection law and intellectual property law. She is a member of the German Desk in Bratislava.

Previous professional experience / training 

Terézia has two Master's degrees, one from University of Vienna (2018) and one from Comenius University in Bratislava in 2016.

Before joining CMS, she worked as an in-house lawyer for a software development company, where she acquired experience mainly in commercial law and copyright law. She was also dealing with day-to-day legal issues concerning employment law, compliance and data protection law.

During her studies, she gained practical experience as a student associate in one of the Big Four law firms. She was supporting senior associates on various assignments primarily in commercial and corporate law.

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Education

  • 2018 – (Mag. iur.) Faculty of Law, University of Vienna
  • 2016 – (Mgr.) Faculty of Law, Comenius University in Bratislava
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Feed

30/03/2021
Man­aging home of­fice – HR nav­ig­at­ing through con­trol and pri­vacy
With the rise of home of­fice and flex­ible work­ing schemes, HR is in­creas­ingly con­fron­ted with a new set of chal­lenges: how to con­trol work-re­lated be­ha­viour, how to en­sure com­pli­ance with la­bour law stand­ards and how to meas­ure pro­ductiv­ity re­motely? While good lead­ers man­age to keep an eye on their em­ploy­ees’ pro­ductiv­ity without their phys­ic­al pres­ence and had done so even be­fore the cur­rent pan­dem­ic, oth­ers turn to ad­vanced IT-sys­tems, some go­ing as far as de facto in­tro­du­cing the al­gorithmic boss, as a tempt­ing solu­tion. But these sys­tems do touch upon em­ploy­ees’ pri­vacy, hu­man dig­nity and, of course, gen­er­al data pro­tec­tion is­sues and need to be handled with care.In this CMS Em­ploy­ment Snack Spe­cial, our la­bour law ex­perts and our data pro­tec­tion spe­cial­ists will nav­ig­ate you through these HR chal­lenges of re­mote work, bal­an­cing the need to con­trol with the em­ploy­ees’ right to pri­vacy.
19/03/2021
New re­port­ing ob­lig­a­tions for cross-bor­der tax ar­range­ments
New re­port­ing ob­lig­a­tions for cross-bor­der tax ar­range­ments  The amend­ment to Act No. 442/2012 on In­ter­na­tion­al As­sist­ance and Co­oper­a­tion in Tax Ad­min­is­tra­tion, which entered in­to force on 1 Ju­ly 2020, in­tro­duces a new tax re­port­ing ob­lig­a­tion. From our ex­per­i­ence, tax­pay­ers are still in­suf­fi­ciently fa­mil­i­ar with this new re­port­ing ob­lig­a­tion.The re­port­ing ob­lig­a­tion stems from the EU Dir­ect­ive (DAC6) and aims to pre­vent ag­gress­ive and soph­ist­ic­ated tax plan­ning and sav­ings struc­tures. In­form­a­tion dis­closed to tax au­thor­it­ies in in­di­vidu­al EU Mem­ber States is sub­sequently ex­changed with tax au­thor­it­ies with­in the EU. What to re­port? The re­port­ing ob­lig­a­tion cov­ers cross-bor­der tax ar­range­ments that pose a risk of un­desir­able tax op­tim­isa­tion. To de­term­ine wheth­er there is such a risk, it must be as­sessed wheth­er the ar­range­ment in­cludes some of the char­ac­ter­ist­ic fea­tures con­tained in the An­nex to the Act (Hall­marks). Even per­fectly le­git­im­ate trans­ac­tions that do not aim to op­tim­ise tax—such as cus­tom­ary cross-bor­der trans­ac­tions between group mem­bers, or re­or­gan­isa­tions—may trig­ger a re­port­ing ob­lig­a­tion. For ex­ample: One com­pany in the group uses stand­ard mod­el doc­u­ments for its activ­it­ies that do not need to be sig­ni­fic­antly ad­ap­ted to the spe­cif­ic situ­ation (such as mod­el con­tracts for fin­an­cing or rent),Pur­chase of a loss-mak­ing com­pany, an­d­Cap­it­al­isa­tion of re­ceiv­ables (debt /equity swap).The re­port­ing ob­lig­a­tion does not af­fect the trans­ac­tion’s tim­ing (i.e., the tax au­thor­ity does not have to ap­prove the trans­ac­tion). A pen­alty of up to EUR 30,000 may be im­posed for breach­ing the re­port­ing ob­lig­a­tion. Who should make the re­port? In prac­tice, it is usu­ally the tax­pay­er who must make the re­port. Leg­al or tax ad­visors may also ful­fil the re­port­ing ob­lig­a­tion on the tax­pay­er’s be­half. However, this does not hap­pen auto­mat­ic­ally. The tax­pay­er must first in­struct his ad­visers to ful­fil the re­port­ing ob­lig­a­tion and then re­lease them from the duty of con­fid­en­ti­al­ity. In some oth­er Mem­ber States, by con­trast, the tax­pay­er’s ad­visors are the ones af­fected by the re­port­ing ob­lig­a­tion and must re­port the trans­ac­tion without re­gard to the cli­ent’s wishes. By when? The law provides for the fol­low­ing dates. The de­cis­ive date is the date on which the trans­ac­tion was car­ried out: by 31 Janu­ary 2021 for trans­ac­tions car­ried out between 1 Ju­ly 2020 and 31 Decem­ber 2020,by 28 Feb­ru­ary 2021 for trans­ac­tions car­ried out between 25 June 2018 do 30 June 2020, an­dup to 30 days after trans­ac­tions car­ried out on or after 1 Janu­ary 2021. To Dos   We re­com­mend that you check your pre­vi­ous cross-bor­der trans­ac­tions and im­ple­ment an in­tern­al mon­it­or­ing and eval­u­ation sys­tem. In ad­di­tion, we re­com­mend im­ple­ment­ing in­tern­al pro­cesses to en­sure you com­ply with the re­port­ing ob­lig­a­tion in a timely man­ner.
19/03/2021
News­let­ter 1 I Spot­light: Changes in the leg­al land­scape that af­fect your...
New ob­lig­a­tions for com­pan­ies The year 2021 sees new com­pany law ob­lig­a­tions for com­pan­ies. We out­line some of these here.  Please note that some new ob­lig­a­tions need to be ful­filled im­me­di­ately and...