Case law

The register court’s calls for rectification may lead to the dissolution of a company with liquidation

Friday, 9. November 2018 - 11:43
In its decision File No. 27 Cdo 1135/2017 of 28 February 2018, the Supreme Court of the Czech Republic addressed the question of whether it is possible to change a decision to dissolve a company with liquidation made by the registration court for statutory reasons (i.e. it was not a voluntary dissolution of the company). The Supreme Court ruled...

How does end of Visapoint affect immigration procedures?

Wednesday, 22. November 2017 - 14:51
Until the end of October, the Ministry of Foreign Affairs ran a so-called Visapoint; a tool which could be used by foreigners to set up a meeting for submission of the application for stay permit with a local embassy of the Czech Republic in an electronic form. The system was severely criticized as it was overload in certain countries to the...

Non-taxable costs to become taxable ones?

Tuesday, 12. September 2017 - 10:46
In July, the Supreme Administrative Court of the Czech Republic issued an important ruling (judgement 9 Afs 231/2016 – 50) regarding rather a problematic clause concerning the taxability of certain costs (Section 24 Article 2 zc of the Income Tax Act). The provision technically allows to perceive the costs which would be deemed non-taxable in...

The prohibition of unilateral appointment of an arbitrator also stands among business enterprises

Friday, 16. June 2017 - 16:43
The prohibition of unilateral appointment of an arbitrator also stands among business enterprises In a recent judgment (23 Cdo 1098/2016), the Supreme Court dealt with the extremely practical issue of where the freedom of contracting parties ends when negotiating an arbitration clause. According to the law, there are several alternative ways of...

The Right of Prior User and Local Reach

Friday, 9. June 2017 - 14:19
It often happens that business undertakings use marks for their goods that are not formally registered at the Industrial Property Office. Possible reasons for this include an effort to save money on registration fees, administration costs or the cost of legal services, even though the sums involved are not significant. Although such marks are not...

Right to Claim Depreciations at their Full Value with Assets only Partially Used

Monday, 20. March 2017 - 12:24
Verdict of the Supreme Administrative Court of 25 May, 2016, no. 4 Afs 24/2016-37 The Income Tax Act does not specify the conditions of a direct connection of expenses incurred and income generated within the same taxable period. In the above case, the court dealt with a situation of a complainant (a physical person) owning and renting an...

Dismissal for Reason of Removal of Manager

Friday, 17. February 2017 - 10:00
...in Accordance with Section 73a Article 2 of Labour Code Verdict of the Supreme Court of the Czech Republic file no. 21 Cdo 2376/2015 of 5 May, 2016 The Supreme Court addressed a question whether an employee may be dismissed in accordance Labour Code after they have been removed from a position of a manager provided that a deal was made...

Carers for Limited Liability Companies. As Well

Monday, 19. December 2016 - 10:28
Ruling of the Supreme Court of the Czech Republic No 29 Cdo 3899/2015 of 20 April, 2016. The Supreme Court recently heard a case dealing with a possibility of a carer appointment being given by a limited liability company in accordance with Article 165 Section 1 of the Civil Code, as amended, if the company in question has no executive director...

Formal Necessary Requirements of Bill of Exchange

Monday, 21. November 2016 - 12:26
The Supreme Court has recently heard a case concerning formal requirements of a Bill of Exchange, which need to be met so as it could be deemed one. In accordance with Section 75 of the Bill of Exchange and Cheque Act, a Bill of Exchange is to contain the following: A label confirming the document in question is a bill of exchange within the...

Notice for Failing to Stick to Prescribed Recuperation Procedure

Thursday, 4. August 2016 - 16:55
The Supreme Court has recently dealt with a case of what the conditions for terminating an employment for serious breach of discipline an accordance with Sect. 52 Article h) of the Labour Code. It stipulates that an employee has to comply with a status of a person temporarily incapable for work, i.e. to stay in the place of their residence and...

Pages