DUTY TO FILE TAX RETURNS ELECTRONICALLY
As of 1 January 2015, all data box owners and parties required to have their annual accounts audited are obliged to file all their tax forms with the tax authority electronically. The requirement applies to, without limitation, registration applications, notices on changes to registered information, due and additional tax returns, reports, settlement of accounts, etc. The electronic filing in XML format can be made via a data message signed by an acknowledged electronic signature, by verifying the filing party’s identity via a method through which the party can log in the data box (both alternatives are available by the Tax Authority’s EPO Application) or the relevant form can be sent via the data box, etc.
For failure to comply with this obligation, offending tax entities may be subject to a CZK 2,000 fine, which will become due within 30 days after the tax is assessed by the tax authority.
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Suburbanization Trends and Sustainable Commuting: Will the Construction Act Amendment Change the Landscape?
The discussion surrounding the current proposal to amend the Construction Act (Parliamentary Print 67) has moved to the committee stage in the Chamber of Deputies following its first reading. The primary declared objective is the acceleration of construction, particularly regarding residential buildings. The shortage of affordable housing remains a pressing issue in major cities, both in the Czech Republic and abroad, giving rise to the pervasive trend of suburbanization. This raises the question: does the proposed amendment truly have the ambition to reverse this trend, and will an increase in housing construction alone suffice?
Success for KŠB’s Litigation Team
KŠB’s litigation team, led by Pavel Dejl and Hana Dejlová, has achieved a significant victory for a long-standing client in a dispute with the Czech Ministry of Justice concerning excessively lengthy court proceedings.
