Legal advice

Counting time in the conflict between the Electronic Transactions Act and the Code of Tax Procedures

Counting time in the conflict between the Electronic Transactions Act and the Code of Tax Procedures

“When writing their final written test, students can also use a calculator and a calendar.” This is one of the rules a law student reads when preparing for the final written exam. A passer-by might ask why a student brings a calendar to an exam in…
Unfair practices of traders in the light of the amendment to the Consumer Protection Act

Unfair practices of traders in the light of the amendment to the Consumer Protection Act

On 3 November 2022, the Senate approved the government’s amendment to the Consumer Protection Act and the Civil Code (link). The amendment was delivered to the President of the Republic a week later and awaits only his signature and promulgation.…
Influencers in the viewfinder of the Financial Administration

Influencers in the viewfinder of the Financial Administration

The revenue of video content creators on streaming platforms such as YouTube and Twitch has come under intense scrutiny by the tax authorities. The processed data presented in the press release of the General Financial Directorate  showed that the…
16 minutes of private business during working hours as a reason for dismissal?

16 minutes of private business during working hours as a reason for dismissal?

The Supreme Court of the Czech Republic has again dealt with the case of a civil servant, who provably dealt with private matters during his working hours. On his attendance sheet, he actually recorded that he left work 16 minutes later than the…
Breach of due diligence by bringing a manifestly futile action

Breach of due diligence by bringing a manifestly futile action

The Supreme Court takes an interesting position on the liability of a member of an elected body of a company for damage caused to the company and on the foreseeability of damage in the event of a breach of due diligence in its recent ruling, file no…
The tax administrator will soon have another tool for easier control of entrepreneurs

The tax administrator will soon have another tool for easier control of entrepreneurs

The second half of this year’s legislation is in the spirit of expanding the powers of the Financial Administration authorities. Part of this trend is the currently prepared amendment to Act No. 56/2021 Coll. on the Conditions of Operation of…
Injury of a self-employed person as an occupational injury or claims arising from the de facto employment relationship

Injury of a self-employed person as an occupational injury or claims arising from the de facto employment relationship

Can an individual who works “on invoice” claim compensation for a work-related injury? This issue was recently addressed by the Supreme Court of the Czech Republic (21 Cdo 3061/2020). In practice, it depends on whether or not the work is dependent…
CZECH REPUBLIC DELAYS TRANSPOSITION OF IMPROVEMENTS TO THE STATUS OF WORKERS

CZECH REPUBLIC DELAYS TRANSPOSITION OF IMPROVEMENTS TO THE STATUS OF WORKERS

Introduction The Czech Republic has traditionally been lagging behind in transposing directives. The late transposition of Directive (EU) 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working…
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