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.
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Richard Schmidt Joins KŠB, Strengthening Its Corporate Criminal Liability and Compliance Practice
KŠB expanded its team at the beginning of August with the arrival of attorney Richard Schmidt, who has extensive experience in criminal law, including corporate criminal liability and related compliance matters.
Active counter-drone measures need a broader legal basis
A highly noteworthy legislative proposal was added to the VeKLEP interministerial consultation database on 21 July 2026, namely a government bill amending several laws with the aim of strengthening the resilience of critical infrastructure entities against unmanned aircraft systems. Drafted by the Ministry of the Interior, the bill includes proposed amendments to the Civil Aviation Act and the Act on the Czech Police.
Tomáš Sequens and Dana Jacková Discuss the Risks of the Proposed Amendment to the Building Act
KŠB partner Tomáš Sequens and counsel Dana Jacková recently spoke to specialist news platforms Česká justice and Ekonomický deník about the proposed amendment to the Building Act, which aims to accelerate and simplify the construction permitting process.
