Case law
18 April 2018

How private is one’s hard drive at work?

May employers inspect the contents of their employees’ work computers? The European Court of Human Rights recently dealt with this issue in the Libert v. France case. It held that employers may search files that are not clearly identified as private…

Case law
18 April 2018

Limits of tax sanctions for Švarc system

In recent years the Supreme Administrative Court has repeatedly ruled in favour of a stricter tax treatment of income from activities carried out by self-employed persons within a Švarc system. However, in its decision of February 2018 the court…

Case law
18 April 2018

Guidance on determining beneficial ownership

The Advocate General has recently presented her views on a number of cases pending before the Court of Justice of the EU and dealing with beneficial ownership and its interpretation for the purposes of the EU directives. These legal disputes usually…

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