13.7.2010
News

On 1 June 2010, the Supreme Administrative Court ruled in Ref. no. 5 Afs 64/2008-156 regarding the right to information on tax exemption or, as the case may be, tax interest and charges,

which occur due to the decision of the Ministry of Finance or the tax office. Entities, which are exempt from tax or tax interest and charges by the state, are in principle recipients of public funds according to the Supreme Administrative Court, and the duty of confidentiality does not apply on information on exemptions within the framework of the tax proceedings.

In comparison with other persons who are not recipients of public funds, the protection of data on such person’s property is weaker with regard to the above mentioned persons. According to the SAC, the interest in transparency of the administration of public funds and effective public inspection of the procedures of the tax administration shall prevail here.

Pursuant to the Act on Free Access to Information, state authorities and public institutions are obliged to provide the following data: name, surname, the year of birth, municipality in which the recipient has the residential address, and the amount, purpose and conditions under which public funds were provided. This obligation does not relate to events in which the public funds were provided pursuant to acts in the social area, provision of health care, unemployment benefits, and state aid for construction saving scheme and renewal of territories. The Supreme Court has not specified whether it is possible to request that information on tax exemption be provided retrospectively. (www.nssoud.cz)

Other articles

19.3.2026
News

KŠB on Legalweb: Ivo Průša, Jana Guričová and Ján Béreš on creativity, stability and innovation in KŠB

Advokátní kancelář Kocián Šolc Balaštík byla představena v rozsáhlém rozhovoru na odborném portálu Legalweb, na kterém se podíleli partner Ivo Průša a counselové Jana Guričová a Ján Béreš. Rozhovor nabízí pohled na hodnoty, na nichž KŠB dlouhodobě stojí, i na další směřování kanceláře v kontextu měnícího se právního trhu.

Kocián Šolc Balaštík has been featured in a recent in-depth interview published by Legalweb, with contributions from partner Ivo Průša and counsels Jana Guričová and Ján Béreš. The interview offers insight into the firm’s core values and its direction in an evolving legal market.

11.3.2026
News

Digital Services Act Back in Spotlight

Do you know what Wikipedia and Pornhub have in common? That's right, both are large online platforms designated by the Commission under the Digital Services Act (along with Booking.com, Google Maps, TikTok, Zalando, WhatsApp, and others). The list of very large online platforms and very large search engines, as defined in Article 33(4) of European Regulation 2022/2065 on digital services, was published in the Official Journal of the EU on March 11, 2026.

Do you know what Wikipedia and Pornhub have in common? That's right, both are large online platforms designated by the Commission under the Digital Services Act (along with Booking.com, Google Maps, TikTok, Zalando, WhatsApp, and others). The list of very large online platforms and very large search engines, as defined in Article 33(4) of European Regulation 2022/2065 on digital services, was published in the Official Journal of the EU on March 11, 2026.

4.3.2026
News

Kateřina Štěpánková k flexinovele zákoníku práce v anketě Legalwebu

Advokátka KŠB Kateřina Štěpánková poskytla rozhovor odbornému portálu Legalweb v rámci ankety věnované zkušenostem s tzv. flexinovelou zákoníku práce. Ta přinesla od roku 2025 řadu významných změn v pracovněprávních vztazích, například úpravu běhu výpovědní doby nebo prodloužení maximální délky zkušební doby.

Advokátka KŠB Kateřina Štěpánková poskytla rozhovor odbornému portálu Legalweb v rámci ankety věnované zkušenostem s tzv. flexinovelou zákoníku práce. Ta přinesla od roku 2025 řadu významných změn v pracovněprávních vztazích, například úpravu běhu výpovědní doby nebo prodloužení maximální délky zkušební doby.