Tax & Legal Update
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…
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.
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…
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…
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…
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.
Starbucks can celebrate – Dutch APA issues most likely resolved
The EU General Court ruled in favour of Starbucks and the Dutch authorities and annulled the European Commission’s decision on illegal state aid provided within an advanced pricing agreement. At the same time, however, the court upheld the EC’s…
Access to workplace with fingerprint or face recognition? Office for Personal Data…
Technologies processing the biometric data of employees are spreading. The use of fingerprints or face recognition to check workplace attendance is becoming increasingly frequent. The GDPR, however, only allows for very limited processing of…
AML regulation: risk of penalties of up to CZK 130 million
Obliged persons under the AML Act will be subject to new duties whose violation may result in severe penalties that could be potentially destructive for smaller companies. The legal regulation of sanctions relating to anti-money laundering measures…
New calls to participate in EIC OP also available for large businesses
September has brought new calls to participate in the Enterprise and Innovations for Competitiveness Operational Programme (EIC OP), consisting of the Potential, Innovation, and Application Programmes. Subsidies will also be available for large…