From Judicature - the Supreme Administrative Court explained in its decision No. 2 Afs 46/2008 – 48, dated 31 July 2009, the difference between a natural person and a legal entity in cases where the tax administrator imposes a fine on the executive
Therefore the tax administrator makes a mistake if he or she imposes a fine as a sanction of a strictly personal nature since the duty was actually infringed by the legal entity as the tax entity. Such decision is in compliance with previous judicature of the SAC (No. 2 Afs 45/2005-50 dated 9 March 2006), by which the legal entity may be summoned pursuant to Section 29 Act of Administration of Taxes and Fees. With respect to the nature of legal entities, it is obvious that a natural person shall appear on behalf of the summoned legal entity. Both quoted decisions are available on the SAC’s web site (www.nssoud.cz).
Other articles
KŠB Announces Senior Appointments: Ivo Průša Named Partner; Dana Jacková, Jana Guričová and Ján Béreš Promoted to Counsel
Kocián Šolc Balaštík (KŠB) has recently made several senior appointments within its leadership team. Ivo Průša has been named Partner as of 1 January 2026, while Dana Jacková, Jana Guričová and Ján Béreš have been promoted to the position of Counsel.
KŠB Assisted with the Refinancing of the BigBoard Group, a leading player in the premium outdoor advertising market
Our team provided legal advice to BigBoard Praha, a leading player in the premium outdoor advertising market in the Czech Republic, in connection with its refinancing. Founded in 1993, the BigBoard Group is the largest provider of premium outdoor advertising in the Czech Republic, with an approximately 70% market share and annual turnover of around CZK 2 billion. Its advertising media cover key locations across the country, including the Prague metro and major transport hubs.
KŠB Assisted Sandberg Capital with a Majority Investment in HotelTime Solutions
The KŠB team provided legal advice to the investment group Sandberg Capital on the completion of a majority investment in HotelTime Solutions, one of the leading providers of cloud-based software for hotel operations management.
