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
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.
KŠB advises Smart Energies Group on transaction supporting wind power development
KŠB has advised Smart Energies Group (SEG) on a transaction with NOHO and innogy Česká republika. The transaction is intended to support the development of wind power in the Pardubice Region and is built on the synergy between wind power generation and battery energy storage.
Pavel Dejl named Czech Republic Lawyer of the Year at the Legal 500 Central & Eastern Europe Awards 2026
We are delighted to announce that KŠB partner Pavel Dejl has been named Czech Republic Lawyer of the Year at the prestigious Legal 500 Central & Eastern Europe Awards 2026.
