28.2.2015
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News
BROADER REQUIREMENTS FOR LABELLING UNRELIABLE PAYERS

The GFD’s criteria for referring to a VAT payer as an “unreliable payer” have been expanded. Now taxpayers which state false or incomplete information on their VAT registration can be labelled as unreliable. In deciding whether or not to label a party as unreliable, the tax authority must review all objective circumstances which led to the payer’s failure to provide correct information. Therefore, this should not have an adverse impact on taxpayers which merely make unintentional mistakes. The tax authority should handle such cases differently, such as by sending a notice or by granting a grace period for paying the tax.
Other articles
8.8.2025
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News
Project Financing of a Strategic Logistics Complex in Nymburk
KŠB provided legal advice to Facility Develop Group in securing two separate financings granted by Trinity Bank. The funds will be used for the development and expansion of a large logistics park in Nymburk, which is of key importance to the infrastructure of the entire Central Bohemian Region.
5.8.2025
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News
Legal Advisory to Japanese Group Ushio on the Acquisition of a Division of ams-OSRAM
The KŠB team, led by partner Dagmar Dubecká and attorney Jana Guričová, provided legal advisory to Japanese company Ushio Inc., a global leader in semiconductor technologies and specialized lighting for the automotive and industrial sectors, in connection with its acquisition of the Entertainment& Industrial Lamps segment from the Austrian-based ams-OSRAM Group, a company with over a century of history.