Tax & Legal Update
Modernisation of consumer rules
A new EU directive revises the consumer right rules that must now be transposed into the legislations of the individual member states. The duties of traders towards consumers have been extended, as have the sanctions for their violations.
How did the Labour Inspection Office sanction employers in 2019?
The State Labour Inspection Office (SLIO) has published its inspection report for 2019. What were the outcomes of its inspections focusing on agency employment, illegal employment, concealed employment mediation and employee monitoring?
Planned changes to Act on Residence of Foreign Nationals for 2021
The government has proposed changes to the Act on the Residence of Foreign Nationals as part of an amendment responding to a new bill on identity cards deriving from a new EU regulation on strengthening the security of identity cards of EU citizens…
2021 tax package heading to the Chamber of Deputies
The government has submitted to the Chamber of Deputies a bill to amend tax laws in 2021. What news are to be expected in income tax? Apart from the monetary contributions for meals, the changes mainly concern bonds and reporting of income flowing…
Last chance to draw support from OPEIC
The Enterprise and Innovation for Competitiveness Operational Programme (OPEIC) under the Ministry of Industry and Trade (MIT) is slowly coming to a close before being replaced by the Technology and Application for Competitiveness Operational…
Postponement of digital economy taxation in both CR and other world countries
Despite assurances made in early March that the COVID-19 pandemic will not slow down negotiations on new international taxation rules applicable to the digital economy, the OECD has now made it clear that it is no longer certain that agreement will…
Determining super-gross wage to claim support under Antivirus Regime C
New Regime C of the Antivirus programme, waiving part of social security premiums and state unemployment policy contributions mandatorily paid by employers (i.e. 24.8% of the aggregate income of their employees) for June to August 2020, gives rise…
Certain aspects of Antivirus‘ Regime C
The chamber of deputies passed a bill on the waiver of social security premiums for the second time, after the senate had returned the bill back for discussion among deputies. The amendment extends the Antivirus programme by long-awaited Regime C,…
Liberation package III postpones filing of tax returns and payment of tax
In Financial Bulletin No. 9, the Ministry of Finance has published a third liberation package, generally and under certain conditions waiving tax, interest, and penalties. Among other things, sanctions for the late filing of personal and corporate…
"Semafor" – new rules for travelling across the Czech border
On 1 June 2020, the government approved the Ministry of Health’s new protective measure entering into effect on Monday 15 June. The measure is called "Semafor", owing to its visual similarity to traffic lights. It regulates the conditions for…