27.8.2013
News

Constitutional complaint against cancellation of certain provisions of the income Tax Act

A group of senators submitted a request to the Constitutional Court for annulment of certain provisions of the Income Tax Act, specifically the provisions that cancelled the possibility to apply a tax discount by taxpayers who are also old-age pensioners as of 1 January of the year in question (the wording of the act being effective from 1 January 2013).

The plenum of the Constitutional Court will consider the complaint under file No. Pl. ÚS 31/13. The arguments of the senators are based on the general principles of non-discrimination and the related infringement of several articles of the Charter of Fundamental Rights and Freedoms.

The tax amendment gave rise to a number of discussions concerning this issue between employees on the one side – working old-age pensioners (“non-old-age pensioners”) who suspended receipt of their old-age pensions for one day as of 1 January 2013, and the financial administration headed by the then-minister of finance on the other, who declared that any abuse of the rights should not be tolerated. It will certainly be interesting to see how the plenum of the Constitutional Court decides.

Other articles

20.6.2025
News

KŠB advised the seller on the sale of mcePharma to the Brenntag Group

The KŠB team, consisting of Vlastimil Pihera, Jakub Porod, and Dominika Bazalová, provided legal advice to the seller, Mr. Ivan Mikeš, in connection with the sale of 100% of the shares in mcePharma to the international Brenntag Group, a global leader in the distribution of chemicals and ingredients.
18.6.2025
News

KŠB Provided Legal Advisory in the Sale of ARETE Park Rokycany II to the REICO LONG LEASE Fund

Jiří Horník, Jakub Porod, and Yelizaveta Volodina assisted the ARETE group in the sale of the premium logistics complex ARETE Park Rokycany II. The buyer is the REICO LONG LEASE fund, managed by REICO Erste Asset Management. The fund primarily invests in logistics, industrial, retail, office, and other commercial properties, mainly in the Central European region.
17.6.2025
News

KŠB and Smetanova Litomyšl – a partnership with impact

Last weekend, as partners of the Smetanova Litomyšl festival, we had the honour of attending the opening concert of the festival’s 67th edition, featuring the Czech Philharmonic conducted by Jakub Hrůša and the exceptional Norwegian violinist Vilde Frang.