Legal instruction

Email disclaimer

Emails (and their attachments) are intended exclusively for the recipients stated in the email. They contain confidential information under legal protection. The use, processing and sending of emails, their attachments or any of their parts may violate the rights of the persons involved, and is therefore strictly prohibited. If you receive a message by mistake or for some other reasons you are not the specified recipient, please inform us immediately at and immediately delete this message (including its attachments) and all of its copies. The sender bears no responsibility especially for incomplete, delayed or damaged messages, if he cannot be accused of deliberate action.


1. Links

The author or owner is not liable for content of any kind on websites of other entities, which are directly (links) or indirectly referred to. An obligation of liability may occur only in case the author or owner knows about unlawful content and it was technically possible and thinkable to prevent the use of unlawful content on the part of the users of the websites themselves. Only the operators of the given website are liable for potential damage resulting from the use of the content of these links. In no case does a liability of the author or owner arise. This stipulation applies to all links inserted within websites offered by the author or owner, as well as to other persons’ entries in the established discussion forums, guest books and email lists.

2. Content of Internet offers

None of the offers or information published on this website can be considered a cross-border arrangement, which should be reported in the sense of act no. 164/2013 Coll., on international cooperation in tax administration, as amended, and as such they are not subject to reporting obligation. If any of the offers or published information had the nature of a cross-border arrangement, which is to be reported, we apply our right to exemption from the obligation to submit information on cross-border arrangement, which is to be reported, in all such cases, on grounds or our professional secrecy under act no. 523/1992 Coll., on tax consulting and the Chamber of Tax Consultants of the Czech Republic, and act no. 93/2009 Coll., on auditors and on change of some acts. Any potential reporting obligation therefore needs to be fulfilled by other mediators participating in the implementation of this arrangement, and if there are none or they have also applied their professional secrecy and announced this to the user, then by the user of the arrangement.

3. Copyright

The author or owner endeavours to observe the copyright of the used graphics, audio documents, video recordings and texts in all publications. The copyright of the author or owner himself belongs always only to the author or owner. Copying or use of any graphics, audio documents, texts and video sequences in other electronic or printed publications is not permitted without explicit consent from the author or owner.