9.12.2008
News

Proposal for amendment of Tax Administration and Collection Act and new Tax Rules

An amendment to the Tax Administration and Collection Act is now at the Chamber of Deputies awaiting a third reading. The proposed amendment amends the rules for imposing sanctions for infringement of confidentiality obligations and introduces a suspensory effect should additional payment assessment be issued after completion of a tax inspection.

Further changes relate to determination of tax for bankrupt tax subjects, postponement of tax payments and permitting installments and the institute of lien. If this amendment is approved, it should become effective on the date of announcement thereof.

In connection with this proposal for amendment to the Tax Administration and Collection Act, we wish to inform you of the preparation of the new Tax Rules. The Government Legislation Council approved the new Tax Rules at the most recent meeting on 6 November 2008. After these rules have been approved by the government, it is expected that they will be submitted to the Chamber of Deputies for consideration. The Tax Rules are supposed to supersede the Tax Administration and Collection Act, which has been amended many times, as of 2010.

We will inform you of the current development of the two above-mentioned acts.

Other articles

22.9.2026
News

KŠB secures landmark Supreme Court ruling on size premiums in squeeze-out valuations

Kocián Šolc Balaštík (KŠB) has obtained a significant victory before the Czech Supreme Court in a dispute over the fairness of the consideration paid to minority shareholders in Léčebné lázně Mariánské Lázně a.s. In its judgment in case no. 27 Cdo 1678/2025, the Court dismissed the claimants’ appeal and upheld the lower courts’ decisions. KŠB lawyers Radka Felgrová and Vlastimil Pihera represented the company and its majority shareholder.

Kocián Šolc Balaštík (KŠB) has obtained a significant victory before the Czech Supreme Court in a dispute over the fairness of the consideration paid to minority shareholders in Léčebné lázně Mariánské Lázně a.s. In its judgment in case no. 27 Cdo 1678/2025, the Court dismissed the claimants’ appeal and upheld the lower courts’ decisions. KŠB lawyers Radka Felgrová and Vlastimil Pihera represented the company and its majority shareholder.

14.9.2026
News

KŠB advises on the sale of a majority stake in Znakon Group to enteria

KŠB provided legal advice on the sale of a 75% stake in Znakon, Znakon Asfalt and Znakon Servis to enteria, a Pardubice-based group and one of the Czech Republic’s largest construction holdings.

KŠB provided legal advice on the sale of a 75% stake in Znakon, Znakon Asfalt and Znakon Servis to enteria, a Pardubice-based group and one of the Czech Republic’s largest construction holdings.

9.9.2026
News

KŠB Runs for a Good Cause

On Tuesday, 8 September three teams from KŠB took part in the eighth annual Good Will Run organised by the Olga Havel Foundation in Prague’s Hvězda Park. Proceeds from the entry fees will go towards supporting families facing difficult circumstances due to serious illness, loss of housing or domestic violence.

On Tuesday, 8 September three teams from KŠB took part in the eighth annual Good Will Run organised by the Olga Havel Foundation in Prague’s Hvězda Park. Proceeds from the entry fees will go towards supporting families facing difficult circumstances due to serious illness, loss of housing or domestic violence.