Legal
10 May 2018

First three days of sick leave paid again?

Under presently applicable legislation, employees are not entitled to wage compensation for the first three days of temporary inability to work. This practice, referred to as ‘karencni doba’, or a ‘waiting period’ was introduced in 2008 by Mirek…

Case law
10 May 2018

Dependent agent permanent establishment

The Regional Court in České Budejovice held that if an agent’s activity forms a separate and essential part of a non-resident taxpayer’s activity, it gives rise to the taxpayer’s permanent establishment in the Czech Republic. The activity does not…

Legal
10 May 2018

Scent trademarks and other news

A major amendment to the Act on Trademarks is currently being debated, with the planned effective date on 1 January 2019. If passed, the amendment will fundamentally change the system of registering trademarks in the Czech Republic. The amendment…

Taxes
10 May 2018

Witness testimonies in tax proceedings?

Along with supporting documentation, witness testimonies are the most common and most important means of proof. A tax administrator’s refusal to hear a witness may even lead to the unlawfulness of payment assessments. What are the tax authority’s…

World news
10 May 2018

Crowdfunding under regulator’s scrutiny

The proposal for a regulation on crowdfunding platforms in the EU is currently subject to a comment procedure. Such platforms allow the public to invest in projects using relatively small amounts of funds, while the final collected sum may amount to…

Case law
10 May 2018

End of never-ending story on concurrence of offices?

Czech judiciary again dealt with the (un)acceptability of the concurrence of offices, i.e. whether members of a corporation’s statutory body may at the same time perform activities for the same company under an employment relationship. This time,…

Taxes
10 May 2018

OP EIC update

The media has disclosed information about the EU suspending the provision of aid within the Enterprise and Innovation for Competitiveness Operational Programme, whose governing body is the Ministry of Industry and Trade, as a result of a high error…

Case law
10 May 2018

Burden of proof for shortages ascertained

In its judgment No. 1 Afs 327/2017, the Supreme Administrative Court (SAC) dealt with an additional assessment of value added tax on shortages recognised during stock takings. The judgement provides insight into how shortages are viewed by the Czech…

Case law
10 May 2018

CJEU again ruled on transport in chains of transactions

In its February decision (C-628/16), the Court of Justice of the European Union (CJEU) again dealt with how to attribute transport or dispatch to two successive intra-community supplies. According to the CJEU, transport may not be ascribed to the…

Legal
10 May 2018

No sanctions for breach of GDPR for ČEZ and non-profits?

A group of deputies headed by Marian Jurečka (KDU-ČSL) has submitted a draft amendment to the Personal Data Protection Act. The deputies have taken on the role of protectors of public institutions and non-profit organisations against the harsh…

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