In the field of labour law, significant changes are awaiting us in the coming months in connection with an amendment to the Labour Code. In this edition, we present two articles on this topic. The first one relates to changes in the area of agreements for work performed outside the employment relationship, and the second outlines adjustments to working in the home office regime.
Since July 1st, the amendment to the Act on the Residence of Foreigners has come into effect in the Czech Republic. In the following article, we provide you with information about its key points. In the context of the planned introduction of the so-called Carbon Border Adjustment Mechanism, we have summarized the individual phases of the implementing this innovation for you. The first obligations for importers will take effect from 1 October 2023, within the transitional phase.
Our next article will be of particular interest to banks and credit institutions as it discusses their new obligation to keep records of cross-border payments.
Additionally, we present a summary of a new Judgment of the Supreme Administrative Court regarding the application of the
abuse of law doctrine in connection with the deferred maturity of liabilities.
We believe our articles will be inspiring and beneficial for you. We wish you enjoyable reading.
On 17 September 2023, the President of the Czech Republic signed the long-awaited amendment to the Labour Code. The new Labour Code includes significant changes, primarily affecting agreements for work performed outside the employment relationship (hereinafter referred to as “agreements”), remote work (home office), electronic signing and delivery of labour-related documents, and lastly, information...
The amendment to the Labour Code No. 262/2006 Coll. (the “Amendment”), which incorporates some of the recommendations contained in EU directives, was signed by President Petr Pavel on 17 September 2023. Since the autumn of the previous year, when the proposal was first published, it has undergone significant changes, including in the area of rules for remote work, commonly known as home office. We...
On July 1, 2023, Act No. 173/2023 Coll. entered into force, which significantly amends Act No. 326/1999 Coll., on the stay of foreigners, and related laws (among them, the amendment to Act No. 435/2004 Coll., on employment, is particularly significant.). The subject of this amendment to the Act on the Stay of Foreigners and related legislation is mainly the transposition of the EU directive on the...
The European Commission has decided to face and fight with the climate changes by implementing the new system: the Carbon Border Adjustment Mechanism (hereinafter as ‘CBAM’) in order to reduce the risks of the carbon leakage. What does it mean and who will be affected?
An amendment to the Value Added Tax Act (hereafter the ‘Amendment’) is being discussed in the Chamber of Deputies which in connection with the related EU legislation introduces a new record-keeping and reporting obligations for payment service providers (hereinafter ’PSPs’). From 1 January 2024, PSPs will be required to keep records on cross-border payments and their recipients and provide them to...
In July 2023, the Supreme Administrative Court issued another of its decisions concerning the application of the concept of abuse of law by a tax administrator, and in this case as well, it sided with the tax administrator.
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