From Judicature - resolution by the Constitutional Court on the possibility to review by a court resolution on tax forgiveness
This conclusion is based on the award of the Constitutional Court dated 22 July 2009, file No. III.ÚS 2556/07. According to the Constitutional Court, when deciding on tax forgiveness (also applicable to tax accessories), a decision is made on the tax debtor’s subjective rights and as such it cannot be excluded from a court review. The court practice is shifted thereby to a certain extent. Only recently, the court practice has been that resolutions on tax forgiveness, including tax accessories, must be duly justified. The current resolution by the Constitutional Court thus completes the gradual development in the application of such remedy, which entirely depends on the administrative discretion of the relevant state administrative officials (the full resolution is available on http://nalus.usoud.cz/Search/Search.aspx).
Other articles
Kyberbezpečnost nově: tisíce firem čekají nové povinnosti. Iniciativa je plně na podnikateli.
Od 1. listopadu 2025 čeká tisíce firem v České republice napříč různými odvětvími zásadní změna v oblasti kybernetické regulace. Nový zákon o kybernetické bezpečnosti spolu s řadou doprovodných právních předpisů totiž výrazně rozšiřuje okruh subjektů, na které bude dopadat. Cílem regulace je zvýšit odolnost technické infrastruktury vůči kybernetickým hrozbám. Místo úzkého okruhu pouze klíčových institucí se nová pravidla budou vztahovat na široké spektrum firem a organizací, které poskytují tzv. regulované služby. Jde o služby zásadní pro fungování společnosti a státu, jejichž narušení či výpadek by mohly mít negativní dopady na bezpečnost státu, ekonomickou stabilitu a každodenní chod společnosti.
KŠB assisted with the financing of the MOSAIQ Beroun project
KŠB provided legal advice to Avisum Beroun, a member of the Go4Home Group, in connection with the financing of the construction of the residential project MOSAIQ Beroun, secured by Trinity Bank.
KŠB becomes the first major independent law firm on the Czech market to implement the Legora AI platform into its practice, symbolically connecting Czech law with global AI innovation
KŠB continues its tradition of being a pioneer of innovation in the field of legal services. As the first major independent law firm on the Czech market, KŠB has started to utilize Legora, an efficient AI assistant developed specifically for legal professionals, a step which will further strengthen our long-term vision – to combine first class legal expertise with modern technologies, thereby allowing us to deliver top-quality legal services to clients even more efficiently.
