In 2013, in our address to this Conference we informed about the new tax laws being prepared at that time. On 1 January 2014 Act No.89/2012 Sb., the Civil Code, took effect, and today this re-enactment is reality, including realiting tax rebulations, Therefore, we are returning to this subject not from the point of view of an informal study, but as the beginning of an assessment of the situation which has taken place ande which we will surely return to over the years to come.