Tax relief will be extended. Ministry of Finance has prepared a second liberalization package
In addition to the already approved liberalization package, which we have already reported in detail in recent days, the Ministry of Finance has prepared further measures to help taxpayers bridge the emergency caused by the current situation caused by the spread of coronavirus. What is the content of the second liberalization package?
How to proceed with income tax advances in the current situation? And what if we expect a tax rebate (i.e. we have overpaid advances)?
On our blog, we have already reported on the mitigating tax measures approved by the government in relation to the current situation caused by the spread of coronavirus. The Ministry of Finance has now prepared further measures, which also relate to obligations to pay advances for income tax. So what are the options and obligations in the area of advance payments now? What if the taxpayer expects a tax overpayment? The comments below concern mainly taxpayers who are subject to the end of the deadline for filing income tax returns on April 1, 2020.
List of prohibitions and exceptions adopted on 23.3.2020
The set of several emergency measures of the Ministry of Health dated 23 March 2020 banned the retail sale of goods and services, banned the public presence at selected premises or selected times, prohibited the operation of certain premises, prohibited the free movement of persons or restricted the activities of public authorities and administrative bodies. Take a look at their list, the vast majority of which were already based on previous emergency or emergency measures.
Obligation of employer to protect employees from coronavirus
Pursuant to Section 106 (1) of the Labour Code, an employee has the right be assured of occupational health and safety protection at work (hereinafter referred to as "OHS"), even during a pandemic.
How to sign documents electronically in the time of coronavirus (or any other time)?
When and how can contact with a counterparty be avoided and the document signed electronically? Is it possible to consider the electronic way of signing relevant for the eligibility of such a conclusion of a contract and how does Czech legislation and case-law treat this?
Health Ministry's Special Measures UPDATE03
The government explicitly stated in the Emergency Resolution that the Health Ministry’s existing emergency measures are not to be affected by the state of emergency, which means that they remain valid and must be observed. All the Health Ministry’s special measures introduced valid after the emergency was announced must be observed as well. A brief summary (updated on 19 March 2020) is outlined below.
Operator’s and Bank’s Tracking Obligations
By Resolution No. 250 dated 18 March 2020, the Czech Government set rules and established a legal framework for tracking (on an indicative basis) the whereabouts of individuals in which COVID-19 has been confirmed. The Minister of Health is the authority assigned to implement the measure.
The offense of spreading coronavirus
From what point exactly is the spreading of COVID-19 a criminal offence? Is it only intentional spreading that is punishable or is negligence also a criminal offence? What is at stake? What are the aggravating circumstances and when do the penalties increase? And can these criminal offences also be committed by a legal entity?
Czech Government Approves Mitigation Measures Related to Coronavirus Emergency UPDATE02
In connection with the coronavirus emergency, the Czech government has approved a liberation tax package aimed at mitigating the consequences of the emergency. What does it contain?
Emergency measures introduced after the state of emergency was announced UPDATE02
Update 18 March 2020
Health Ministry's Special Measures UPDATE02
The government explicitly stated in the Emergency Resolution that the Health Ministry’s existing emergency measures are not to be affected by the state of emergency, which means that they remain valid and must be observed. All the Health Ministry’s special measures introduced valid after the emergency was announced must be observed as well. A brief summary (updated on 18 March 2020) is outlined below.
The General Meeting during the state of emergency?
Can it take place? And can it be convened? Do crisis measures contain an exception for meetings of the statutory organs of the company (e.g. board meetings)? What are the parameters of due and correct business conduct for a manager during a state of emergency?