24.11.2009
News

From Judicature - resolution by the Constitutional Court on the possibility to review by a court resolution on tax forgiveness

Pursuant to a resolution by the Constitutional Court, resolutions on tax forgiveness based on the provisions of Section 55a of Act No. 337/1992, Coll., on Tax Administration and Collection can be reviewed by a court.

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

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.

26.2.2026
Aviation and aerospace

KŠB Advises STARLUX Airlines on its Entry into the Czech Market

KŠB provided assistance to Taiwan-based airline STARLUX Airlines in connection with its planned entry into the Czech market and launch of regular flights between Prague and Taipei.

KŠB provided assistance to Taiwan-based airline STARLUX Airlines in connection with its planned entry into the Czech market and launch of regular flights between Prague and Taipei.