Case law
Operation of ATMs not VAT exempt
In the Cardpoint (C-42/18) case, the Court of Justice of the EU (CJEU) held that services comprised of the operation and maintenance of ATMs, including their replenishment and software and hardware installation, are not ‘transactions concerning…
Unauthorised download of corporate data on a flash disc a particularly gross breach…
The Supreme Court sided with an employer who had immediately terminated the employment of an employee who without authorisation had downloaded 2.2 GB of work-related data on his flash disc. This is good news for all employers, though it must be…
Data leaks could cost you dearly
Last year, one of the historically highest penalties for breaches of personal data protection, CZK 1.5 million, was imposed on a well-known e-shop that had failed to protect its customers’ personal data including passwords to their user accounts. …
Purchased IT services from a transfer pricing perspective
In a transfer pricing case, the Supreme Administrative Court (SAC) opined on the role of comparative analysis in evidentiary proceedings. The court, among other things, accepted the technique of assessing the adequacy of costs by comparing the total…
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…
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…
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…
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.
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.
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…