How to minimise additional tax assessment sanctions?
The conclusion of a tax inspection resulting in an additional tax assessment is associated with sanctions: a penalty plus default interest; the latter, while technically not a sanction, may be many times higher than the penalty. The Tax Procedure…
Record-breaking spam penalty
In August of this year, the Office for Personal Data Protection (the Office) imposed the highest fine to date for the repeated unsolicited sending of commercial communications (spam). The company selling second hand cars paid CZK 6 million.
Another extreme penalty for insufficient personal data protection
1&1 Telecom GmbH, a German mobile service operator, was fined EUR 9.6 million for the failure to implement sufficient technical and organisational measures to protect the personal data of its customers. This is one of the highest penalties ever…
Punishment in tax
In a recent judgement, the Supreme Administrative Court confirmed that a penalty for late filing of a tax return is by its nature a penal sanction. Therefore, when imposing the penalty, a later legal regulation shall be applied if more advantageous…