Constitutional complaint against cancellation of certain provisions of the income Tax Act
A group of senators submitted a request to the Constitutional Court for annulment of certain provisions of the Income Tax Act, specifically the provisions that cancelled the possibility to apply a tax discount by taxpayers who are also old-age pensioners as of 1 January of the year in question (the wording of the act being effective from 1 January 2013).
The plenum of the Constitutional Court will consider the complaint under file No. Pl. ÚS 31/13. The arguments of the senators are based on the general principles of non-discrimination and the related infringement of several articles of the Charter of Fundamental Rights and Freedoms.
The tax amendment gave rise to a number of discussions concerning this issue between employees on the one side – working old-age pensioners (“non-old-age pensioners”) who suspended receipt of their old-age pensions for one day as of 1 January 2013, and the financial administration headed by the then-minister of finance on the other, who declared that any abuse of the rights should not be tolerated. It will certainly be interesting to see how the plenum of the Constitutional Court decides.
Other articles
Helena Navrátilová on Three Decades of the Advent Concerts of Good Will
KŠB partner Helena Navrátilová was recently interviewed on S dobrou vůlí, the podcast of the Committee of Good Will – Olga Havel Foundation. Speaking with editor Veronika Širc, Helena talked about the origins and history of the Advent Concerts of Good Will, which KŠB has been organizing for over thirty years.
KŠB advises the founders on the sale of the LIPOELASTIC Group
KŠB, in collaboration with investment advisers from the Roklen Group, advised LIPOELASTIC Group founders Alena and Tomáš Hradil on their exit from the group, which they had built up over almost twenty-five years.
Chemistry Brings People Together: KŠB at the 2026 Evening of Czech Chemistry
Czech chemistry and the chemical industry are built on innovation, responsibility and the people who drive the field forward. On Thursday, 22 October 2026, leading figures from the field and industry representatives came together at the Grand Hotel International Prague for the Czech Chemical Industry Association’s annual Evening of Czech Chemistry.
