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DeutschTAXES IN THE CZECH REPUBLIC 2019
The team of LTA tax advisors has created an overview of tax rates in the Czech Republic valid for 2019.
Category Archives: NOVINKY
Seat of the newly established European Labour Authority to be hosted by Bratislava
A plan to establish the European Labour Authority (ELA) has been first presented in September 2017 by the then President of the European Commission, Mr. Jean-Claude Juncker. In his 2017 State of the European Union, he announced a creation of a new body that should ensure that all EU rules regarding labour mobility are enforced
The Constitutional Court makes reference to the paper of Ms. Alice Mlýnková, attorney-at-law from the LTA team
The article of an employment-law specialist, attorney-at-law Alice Mlýnková, co-authored by Ms. Andrea Drhová, has engaged attention of the Constitutional Court. The Court has referred to the conclusions from the paper in one of its latest awards dealing with a non-compete clause, issued on 2 May 2019 under File No. II.ÚS 3101/18.
Global Employment Law Fact Sheets
LTA Legal, in co-operation with other members of The Law Firm Network (LFN), has prepared the second updated edition of the legal overview regarding labor law, social security and employment. This publication provides in-depth information on employment regulation, human resource costing and national specifics from 35 countries across the globe. The guide provides useful information
Jugment of the Court of Justice of the EU in Case C 127/18, A-PACK CZ s.r.o.: Correction of the Value Added Tax when the Debtor (Subject of Insolvency Proceedings) is no Longer Taxable Person (8 May 2019)
The Court decided that the Czech VAT legislation is not in accordance with the EU VAT legislation, which provides that a taxable person cannot correct the value added tax (VAT) taxable amount (and VAT), in the case of total or partial non-payment, by its debtor, of a sum due in respect of a transaction subject
General Meeting may decide on dividend payments even in the second half of the year
The Supreme Court has ruled in its decision file no. 27 Cdo 3885/2017 from 29 March 2019 that ordinary financial statements for the respective financial year may be used for the decision of the General Meeting on dividend payment until the end of the following financial year. The General Meeting can thus decide on dividend
The Tax office is allowed to keep only the problematic portion of the excess VAT deduction
The Constitutional Court of the Czech Republic published its decision – ruling Nr. II ÚS 819/18 on 28 February 2019. According to this decision is illegal, if the tax office keeps the unquestionable portion of the excess VAT deduction for a long time (e.g. for the entire duration of the tax verification proceedings or the
Increase of the minimum wage from 1 January 2019
On 20 November 2018, the Ministry of Labour and Social Affairs informed in a press release that starting with 1 January 2019 the minimum wage in the Czech Republic will be increased. The minimum monthly wage will increase from the original CZK 12,200 to CZK 13,350, the basic hourly rate will rise from CZK 73.20