11.9.2009
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News
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
Based on the Supreme Administrative Court's (SAC) opinion, the fine cannot be imposed on the executive as a natural person but should be imposed directly on the legal entity on behalf of which the executive acts.
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).
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28.5.2025
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News
Advising GRIDARCH a.s. on the Sale of Land in the Ostrava Airport Multimodal Park
KSB’s team (Jiří Horník, Jakub Porod, Jakub Mehl) provided legal counsel to GRIDARCH a.s. in connection with the sale of land located in the Ostrava Airport Multimodal Park (OAMP), which is being developed into an industrial zone with logistics facilities. The purchaser of the 110,000 sqm of commercial land was EQT Exeter.
20.5.2025
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News
With deep sorrow, we announce the passing of JUDr. Alexandr Kocián, one of the founders of our firm.
e was not only an icon of the legal profession in Karlovy Vary and a respected lawyer, but also an inspiring colleague, a mentor to an entire generation of our attorneys, and, last but not least, a man with a sense of humor who always spread good cheer.
