Suspension of proceedings over the entry of a right in land register due to a timely filing of an extraordinary legal remedy or a constitutional complaint

In accordance with the decisions of the Supreme Court the cadastral offices are supposed to suspend a proceeding over entry of a right in the land register in case that an extraordinary legal remedy was timely filed. This extraordinary legal remedy has to be filed against the decision, in which the court has decided about the invalidity of a legal action and the right is supposed to be registered to the land register on the grounds of this legal action.

Guarantee of the Buyer for the Fulfilment of the Duty of the Seller to Pay the Real Estate Transfer Tax

As we have already informed you, contracting parties which are concluding a purchase agreement or an exchange (barter) contract are entitled to stipulate that an acquirer of the ownership right (i.e. the purchaser) is the taxpayer of the real estate transfer tax. Otherwise it is the seller who is considered to be the taxpayer; in such case, the buyer guarantees for the fulfilment of the duty of the seller to pay the real estate transfer tax.

Admissibility of Audio Record as Evidence in Labour Law-Related Disputes

The Constitutional Court of the Czech Republic has recently issued a judgement (Reference Number: II. ÚS 1774/14), in which it expressed its opinion on using audio recordings as evidence in lawsuits.

Changes to Recording and Notification of Work Related Injuries

As of 1^st January 2015 amendment of the Government Regulation No. 201/2010 Coll., on the Method of Recording, Notification and Sending Records about Injuries (hereinafter referred to as “the Regulation”) came into effect.

New Sanctions for Breaching Employers’s Duties

As of 1^st January 2015 amendment of the Act No. 251/2005 Coll., on Labour Inspection, came into effect.

This amendment introduces among other things changes in the field of administrative offences.

Recent News in the Value Added Tax Act

The Act No. 235/2004 Coll., on Value Added Tax, was recently amended. With effect as of 1^st January 2015, a new 10 % VAT rate was introduced. This rate shall be applied to baby nutrition, books and medicine.

Amplification of Protection of Intellectual Property Rights

As of January 1^st, 2015, Act No. 355/2014 Coll., on the Scope of the Customs Administration of the Czech Republic in Connection with the Enforcement of Intellectual Property Rights, became effective.

New Sanction for Employers for Breaching the Duty of Keeping Certain Documents

According to the provision of Sec. 136 Subsection 1 of the Act No. 435/2004 Coll., on Employment, employer shall keep copies of documents that prove the existence of employment relationship.

The European Succession Regulation

The European Parliament and the Council have adopted a new regulation No. 650/2012 of 04.07.2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession. The regulation is to be used if a person died after 17.08.2015..

Obligation of Taxpayers to Communicate with the Tax Office in electronic form expands as of 01.01.2015

On the basis of the amendment to the General Fiscal Code (Act No. 280/2009 Coll.), the taxpayers whose databoxes are activated shall file certain motions addressed to the Tax Office in electronic form only, i.e. via databox or e-mail signed with certified signature. This obligation also applies on taxpayers that are legally required to have their annual financial statements audited.