Delegating local competence
On 26 January 2011, the GFD published a standpoint on delegating local competence pursuant to tax rules. The GFD draws attention to the differences between delegating local competence and making a change in the registration of the tax entity.
The GFD emphasized that the nearest supervising tax authority with jurisdiction over all parties involved shall be the party in charge of delegating local competence as regards tax administration, with such decision to be made upon the request of a tax entity or at the instigation of a tax authority. In contrast therewith, the tax authority shall issue a resolution upon the registration of the tax entity on the basis of the criteria set forth by law.
Other articles
Four KŠB Lawyers Named to the TOP 100 Women in the Czech Legal Business
We are pleased to announce that four KŠB lawyers have been named to this year’s TOP 100 Women in the Czech Legal Business, which is compiled annually by the LEXELITE project and published by Euro magazine.
KŠB once again assists with ČEZ’s General Meeting
The KŠB team, consisting of Jana Guričová, Martin Kubík and Jan Lasák, led by Petr Kasík, provided legal support to ČEZ in connection with the preparation and conduct of its Annual General Meeting.
DNS – What Now Constitutes a Commonly Available Supply or Service
Professional literature has traditionally compared a dynamic purchasing system (DNS) to a standard online purchase. However, in its judgment No. 22 As 15/2025-65 of 12 May 2026, the Supreme Administrative Court significantly refined this understanding.
