Case law
SAC: tax-exempt sale of shares covered by tax-exempt dividend payment an abuse of…
In a November judgement, the Supreme Administrative Court (SAC) confirmed that a transaction consisting of a tax-exempt sale of shares with the subsequent payment of the purchase price using a tax-exempt dividend had no economic grounds other than…
Breaches of corporate representation rules and their consequences
In practice we often see that according to the entry in the Commercial Register, at least two statutory representatives should act jointly on behalf of a company, while in reality, contracts are signed by just one of them. Is a contract executed in…
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…
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…
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.
Constitutional Court stands up for consumers with decisions on the application of…
The Constitutional Court recently issued two major judgments dealing with consumer credits and arbitration clauses in credit contracts. Both decisions confirmed the recent trend of the entire justice system consistently making an effort to balance…
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…