Case law
Passengers entitled to compensation also for delays of flights operated by a non-EU…
Mid July 2019, the Court of Justice of the EU (CJEU) dealt with the issue of claiming compensation for a significant delay of a flight operated by a non-EU carrier. When two connecting flights are booked by a single reservation with an EU-based…
Supervisory board member a taxable person for VAT purposes
Last month, the Court of Justice of the European Union (CJEU) dealt with the question whether a member of a foundation’s supervisory board is a taxable person for VAT purposes. In the case in question, the supervisory board member did not act in…
General meeting’s consent to transfer or pledge part of a business establishment
The Supreme Court sided with a formal and material approach to the ‘part of a business establishment’ term, specifying when the general meeting’s consent is required to transfer or pledge a significant part of a business establishment.
Assessing agent’s dependence in the context of permanent establishment
The Supreme Administrative Court (SAC) has described the key defining features of a dependent agent for the purpose of assessing whether a permanent establishment of a foreign entity has started to exist in the Czech Republic. Among its conclusions…
VAT refund also for irrecoverable receivables from non-payers?
In response to an older ruling of the Court of Justice of the EU (CJEU) in the Enzo Di Maura case (C-246/16), the amendment to the VAT Act effective from 1 April 2019 has extended the scope of VAT refund also for irrecoverable receivables from non…
Supreme Court: employee may be personally liable for invalid termination notice
With its latest judgment, the Supreme Court has opened the topic of employees’ liability for damage caused by invalid termination notices. The court held that it sufficed that an invalid termination notice had been an important but not necessarily…
Constitutional Court reversing the Supreme Court’s opinion on employer’s entitlement…
Less than half a year ago we wrote about a rather surprising Supreme Court ruling concerning the proportionality of a penalty under a non-compete clause. The case involved a sales director who had breached her obligation not to work for her former…
Time clocks, really? CJEU’s decision on recording working hours and its effect on…
In the middle of May this year, the Court of Justice of the EU (CJEU) issued a judgment holding that member states must stipulate the employers’ obligation to set up an objective, reliable and accessible system allowing to measure the duration of…
CJEU: fuel cards a financing tool?
The Court of Justice of the EU (CJEU) ruled in the case of Vega International (C-235/18), dealing with the taxation of purchases of fuel supplied to subsidiaries. Considering the nature of the service provided via fuel cards, the court concluded…
CJEU: new interpretation of EU social security regulations
The Court of Justice of the European Union (CJEU) ruled in a case concerning a social security system applicable to seamen. The judgement may affect determining the applicable social security rules for workers resident in the EU but working outside…
Rules of profit distribution for joint stock and limited liability companies…
Late in March, the Supreme Court issued a decision significantly diverging from its previous case law concerning the rules of profit distribution for joint-stock and limited liability companies (capital companies). The case law had mostly been…
Office for Personal Data Protection imposes fine for excessive keeping of copies
Last year, the Office for Personal Data Protection dealt with a case of an employer who kept excessive copies of employee documents. This is common practice among employers who, for safety’s sake make copies of all such documents. Nevertheless, this…