29.12.2008
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News

From Judicature - The Constitutional Court issued a breakthrough resolution concerning the interpretation of periods set for tax assessment

Pursuant to the award of the Constitutional Court dated 2 December 2008, the three-year period in which a tax or an additional tax can be assessed does not commence at the end of the taxation period in which the tax return is to be filed but already from the end of the taxation period provided it is evident at the moment the obligation to file a tax return arises.

The Constitutional Court simultaneously explained that it is not possible to tolerate an extensive interpretation of periods for tax assessment without a rational explanation of the reasons why the matter was not settled within the basic three-year period of time. Pursuant to the existing judicature, it is impossible on the basis of this resolution to newly enter already closed court or tax proceedings, nonetheless in case of proceedings that are currently pending it is necessary to assess whether the objection concerning termination of the period for tax assessment could be extended within the meaning of the interpretation presented now by the Constitutional Court.

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26.10.2026
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News

Chemistry Brings People Together: KŠB at the 2026 Evening of Czech Chemistry

Czech chemistry and the chemical industry are built on innovation, responsibility and the people who drive the field forward. On Thursday, 22 October 2026, leading figures from the field and industry representatives came together at the Grand Hotel International Prague for the Czech Chemical Industry Association’s annual Evening of Czech Chemistry.

Czech chemistry and the chemical industry are built on innovation, responsibility and the people who drive the field forward. On Thursday, 22 October 2026, leading figures from the field and industry representatives came together at the Grand Hotel International Prague for the Czech Chemical Industry Association’s annual Evening of Czech Chemistry.

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23.10.2026
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News

KŠB advises Smart Energies Group on transaction supporting wind power development

KŠB has advised Smart Energies Group (SEG) on a transaction with NOHO and innogy Česká republika. The transaction is intended to support the development of wind power in the Pardubice Region and is built on the synergy between wind power generation and battery energy storage.

KŠB has advised Smart Energies Group (SEG) on a transaction with NOHO and innogy Česká republika. The transaction is intended to support the development of wind power in the Pardubice Region and is built on the synergy between wind power generation and battery energy storage.

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19.10.2026
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News

Pavel Dejl named Czech Republic Lawyer of the Year at the Legal 500 Central & Eastern Europe Awards 2026

We are delighted to announce that KŠB partner Pavel Dejl has been named Czech Republic Lawyer of the Year at the prestigious Legal 500 Central & Eastern Europe Awards 2026.

We are delighted to announce that KŠB partner Pavel Dejl has been named Czech Republic Lawyer of the Year at the prestigious Legal 500 Central & Eastern Europe Awards 2026.

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