The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...
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In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...
In sports, we generally assume that everyone plays by the rules. This trust is a natural part of the game, much like the fact that everyone on the field...
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In a recent judgment, the Regional Court in Brno dealt with a dispute between a taxpayer and the tax administration regarding the choice of a profitability...
We would like to draw attention to one of the key issues that has been announced as part of the recovery package, but has not received as much media attention.
In connection with the establishment of a data box for a significantly expanded range of persons, the tax office has noticed a large increase in incorrectly...
At the end of this April, an amendment to the act on the protection of employees in situations, where their employer is unable to pay their wages due to...
At a press conference on 11 May 2023, the Czech government presented an extensive proposal for a public finance recovery package aimed at halting the...
The government has put forward a so-called pension reform, but in my opinion, it should not be called a reform. However, I understand that in the context of communication towards the public, such a concept is sexier than “parametric change”. In fact, only the expected partial adjustments were presented, which do not have the potential to solve the structural problem that was presented during the spectacular one-hour introduction of the press conference in the longer term.
In its judgment of 4 May 2023 in Case C-487/21, the Court of Justice of the EU (“ CJEU ”) commented on the interpretation of Article 15(3) of Regulation [1]...
The European Union has taken another step that plays an important role in achieving the 2050 climate neutrality targets. As part of a strategy known as “Fit...
In Decree No. 85/2023 Coll. of 28 March 2023, the Ministry of Labour and Social Affairs introduced a new amount of compensation for electricity for the...
New carbon duty legislation will apply from 1 October 2023. It will apply to companies that import or produce goods with a high carbon footprint into the...
We would like to draw your attention to the recent judgment of the Court of Justice of the EU C-282/22, where the Court considered the preliminary question...
Refugees from Ukraine, who fled to the Czech Republic (“CR”) after 24 February 2022 to escape Russian aggression were being granted temporary protection,...
The Tax Administration has started sending out information for paying real estate tax as it does every year. The deadline for payment of the tax (or the...
The Supreme Court of the Czech Republic (hereinafter the “ SC ”) has previously concluded in its decision-making practice that the mere fact that a witness...
In its pre-Christmas judgment 26 Cdo 2923/2022, the Supreme Court again clarified somewhat more clearly the nature of the pre-emption right to a unit under...
Přestože kombinovaná přeprava je v evropské legislativě zakotvena už od roku 1992 a měla určovat trend, kterým se má logistika vyvíjet, implementace a naplnění s ní spojených cílů stále vázne. Multimodální přeprava může významně zmírnit přetížení silniční dopravy, a navíc přispět ke snížení emisí skleníkových plynů. Proč se jí tedy v evropském prostoru nedaří narušit dominanci silniční přepravy? Hlavní důvody shrnuje aktuální Zpráva Evropského účetního dvora.