Эти награды

Proving the entitlement to VAT deduction and the risk of "carousel frauds"

пятница, 15. апреля 2016 - 11:33
Ruling of the Supreme Administrative Court of 22 October 2015, file no. 7 Afs 237/2015 - 33The tax proceedings are governed by the principle that the taxpayer is obliged to report the tax in a tax return (the "burden of tax return") and, at the same time, to prove the statements made on such tax return (the "burden of proof"). The above decision...

Beware of changes in employee addresses!

понедельник, 4. апреля 2016 - 6:53
Judgement of the Supreme Court of the Czech Republic of 23 June 2015, Ref. No. 21 Cdo 3663/2014Do you intend to immediately terminate the employment of an employee? Make sure that the document is delivered correctly!Immediate termination of employment must be made by the employer in writing, defining factually its reason to ensure that it cannot...

Legitimacy of the tax administrator to invite tax payers to file tax returns

понедельник, 7. марта 2016 - 11:04
Judgement of the Supreme Administrative Court of the Czech Republic of 19 March 2015, Ref. No. 8 Afs 142/2014 – 34The tax administrator is not entitled, at its discretion, to invite tax payers to file tax returns.First, it must obtain evidence indicating that a specific tax payer that the tax administrator intends to invite to file a tax return...

Failure to check a data box may backfire!

четверг, 3. марта 2016 - 16:11
Judgement of the Supreme Administrative Court of the Czech Republic of 25 August 2015, Ref. No. 6 Afs 123/2015Do you have a data box? Do you regularly check your inbox, or do you rely on the fact that you will be notified of all newly delivered data messages free of charge by email, or do you use a paid notification service via SMS?In the...

Don’t forget to agree remuneration in agreements for work performed outside the employment relationship – it can backfire

среда, 13. января 2016 - 11:14
Judgment of the Supreme Court of the Czech Republic dated 14 May 2015, Ref. No. 21 Cdo 918/2014The essentials of the agreement to perform work are the agreed work, the agreed scope of working hours and the time period for which the agreement is entered into.Other arrangements agreed by the employer and the employee in the agreement to perform work...

Обратите внимание на административную правильность лицензии на предпринимательство - иностранцам грозит выдворение!

среда, 2. сентября 2015 - 10:33
Решение Верховного административного суда от 04.03.2015, исходящий номер 6 Azs 296/2014-34Если иностранец в Чешской республике хочет заниматься предпринимательством на основании лицензии на предпринимательство, то необходимо иметь ввиду, что эта лицензия должна реально соответствовать деятельности, которая осуществляется.Как указал Верховный...

How to pay a salary in cash if the employee is unable to collect it personally?

четверг, 13. августа 2015 - 11:49
Judgment of the Supreme Court of the Czech Republic dated 15 January 2015, Ref. No. 21 Cdo 403/2014In the event that the employee is unable to collect his/her salary from the employer for serious reasons (e.g. illness) and unless such an employee agreed with the employer otherwise, the employer is obliged to deliver the salary to the employee's...

Checking the possible misuse of working means or how far can the employer go when interfering in employees’ privacy?

среда, 4. марта 2015 - 14:39
Judgment of the Supreme Court of the Czech Republic dated 7 August 2014, Ref. No. 21 Cdo 747/201When protecting its property entrusted to employees to perform work, the employer is entitled to reasonably interfere in their privacy to ensure that the employees do not use means of production and working means for their personal needs.The degree of...

What can be included in the category of job-related injuries?

среда, 4. марта 2015 - 14:38
Judgment of the Supreme Court of the Czech Republic dated 30 September 2014, Ref. No. 21 Cdo 2114/2013It is important to note that even if an employee performed activities other than those that fall within the definition of his/her duties, it is possible for him/her to suffer a job-related injury for which the employer is held responsible (i.e....

Do you want to reduce your employees’ working hours? Do they disagree? This is a reason to make them redundant!

среда, 4. марта 2015 - 14:36
Judgment of the Supreme Court of the Czech Republic dated 20 November 2014, Ref. No. 21 Cdo 4442/2013If you want to reduce your employees working time (and thus, in most cases, to reduce their wages), you are entitled, in the event of their disagreement, to make such employees redundant.If an employee who performs work for an employer in the fixed...