Case law
8 August 2018

Active defence pays off in tax fraud investigations

The Supreme Administrative Court (SAC) has brought a new perspective on proving the taxpayer’s involvement in a transaction affected by tax fraud. While remaining consistent with its previous case law as to the distribution of the burden of proof,…

Case law
2 July 2018

CJEU setting stricter rules for on-call time of workers

The Court of Justice of the EU (CJEU) dealt with a dispute between a Belgian firefighter and his employer regarding the employee’ entitlement for being on call (stand-by duty). The court held that that if the employee had to respond to the…

Case law
2 July 2018

Users may be responsible for Facebook’s activity

The recent judgement of the Court of Justice of the EU (CJEU) will not please many administrators of ‘fan pages’ hosted on Facebook: in its ruling in case C 210/16 ULD vs. Wirtschaftsakademie, the CJEU concluded that the administrator is in the…

Case law
5 June 2018

Tax penalty with a prison sentence on top?

One of the topics frequently discussed by Czech judiciary and tax professionals is the concurrence of administrative and criminal sanctions. A crucial issue here is the relationship between a penalty imposed in tax proceedings, and a subsequently…

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