Expats’ income tax base to be ‘super-grossed’ by fictitious premium only once

The remuneration of expatriates working under an international lease of workers that is paid partly by their formal/legal employer abroad and partly by their economic employer in the Czech Republic shall be increased for the purposes of determining…

Lessor loses VAT deduction case

The Supreme Administrative Court (SAC) expressed its opinion on claiming a reduced VAT deduction in a case involving air-conditioning repair in a building where premises were leased both with and without VAT. According to the court, as the link…

Recent CJEU case law on personal data protection

The Court of Justice of the EU (CJEU) has issued several judgements concerning personal data protection. In several aspects, some of them diverge from the current approach of the Office of Personal Data Protection and from previous CJEU case law.

Time limit for assessing tax in the context of international requests for information

International requests for information affect the time limit for assessing tax. For time limits that started before 2014, this only applies to some taxes. The Supreme Administrative Court’s (SAC) case law deduced that there is a fundamental…

SC allows issuing strategic instruction to statutory body

A joint stock company’s general meeting may give binding strategic instructions to the board of directors if such authority has been vested in it by the company’s statutes. This is the conclusion formulated in the latest Supreme Court judgement. The…

Sex a work-related accident? So far, only in France

The mass media are currently dealing with a French court’s ruling that the death of an employee during sex on a business trip had been a work-related accident. The employer´s liability was not diminished even by the fact that it happened late at…

VAT on sale of land with buildings intended for demolition

Recently, the Court of Justice of the EU yet again dealt with the VAT treatment of a supply of land with a building to be demolished to allow for new construction. The judgement in the Herning case (C ‑ 71/18 KPC) reached conclusions different from…

There are sidewalks, and then there are sidewalks

The Constitutional Court has recently issued a judgment in the case dealing with an issue of whether a sidewalk is a separate item in the meaning of law, or part of a land plot. By its judgement, it reversed the lower courts´ decisions in the matter.

PDPO can no longer fine public authorities and entities

In March of the current year, the Supreme Administrative Court confirmed a fine of CZK 500 000 imposed on the Ministry of Internal Affairs by the Personal Data Protection Office (PDPO) for breaching its duty to properly secure personal data. …

VAT upon early termination of financial leases

Recent CJEU case law has confirmed that amounts charged upon the early termination of financial leases do not always have be viewed as supplies not subject to VAT. This applies even to payments previously defined in contracts as damage compensation,…

CJEU decision fundamentally changes concept of reference periods for determining…

The Court of Justice of the EU recently issued a judgment that will most likely affect most Czech (and other) employers. The decision fundamentally changes the approach to reference periods used for monitoring overtime work or unevenly distributed…

SAC: employer’s instruction on safe work performance must be exact

In a case involving a fatal on-the-job-accident, the Supreme Administrative Court dealt with to what extent employers have to organise their employees’ work and set work procedures to meet work safety and health protection duties. The verdict is…