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Cross-Border Litigation in Insolvency

Legal

The judgment of the Court of Justice of the European Union (CJEU) of June 11, 2026, in Case C-292/25 concerns the interpretation of Article 6, Article 18, and Article 32(2) of Regulation (EU) 2015/848 on insolvency proceedings (hereinafter the "Regulation").

Jan Pluháček
| 5 min read | September 15, 2026

DORA and the Cybersecurity Act: CNB and NUKIB Clarify the Rules

Legal

On June 24, 2026, the Czech National Bank (CNB) and the National Cyber and Information Security Agency (NUKIB) published a joint statement aimed at clarifying the relationship between the DORA Regulation and the Cybersecurity Act (ZKB) regarding financial market entities subject to both legal regimes.

Michaela Voitco
| 3 min read | September 15, 2026

Real Estate Purchase Agreement Without a Specified Purchase Price

Legal

The Supreme Court judgment of April 9, 2026, file no. 24 Cdo 81/2026, brings a significant shift in the interpretation of purchase agreements for real estate.

Jan Prošek
| 7 min read | September 15, 2026

Amendment to the Accounting Act and the Auditors Act Effective from January 1, 2027, Submitted to the Chamber of Deputies

Audit

In mid-August 2026, a government bill amending Act No. 563/1991 Coll., on Accounting, and Act No. 93/2009 Coll., on Auditors, was submitted to the Chamber of Deputies as parliamentary print 279/0.

Petra Čechová
| 1 min read | September 15, 2026

New NÚR Interpretations: Overview of Key Accounting Topics for 2025 and 2026

Audit

The National Accounting Council (hereinafter "NÚR") is an independent expert institution composed of professionals from the Chamber of Auditors of the Czech Republic, the Chamber of Tax Advisors of the Czech Republic, the Union of Accountants of the Czech Republic, and the Faculty of Finance and Accounting at the University of Economics in Prague.

Petra Čechová
Katka Soukupová
| 6 min read | September 15, 2026
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