Archive

Law 

Access to technical standards now free of charge for the general public

Based on diverse legal regulations, a vast number of Czech technical standards are binding for their intended users. This is particularly true in the construction industry as well as other fields where special attention is paid to the protection of public interest. It is therefore essential that since 1 January 2021, these technical standards are accessible to the general public free of charge. Sponsored access to these standards, as it is referred to, was introduced by an amendment to Act No. 22/1997 Coll., on technical requirements for products. 

28. 4. 2021
Law 

The Supreme Court of the Czech Republic: Statutory warranty not renewed when the product is replaced or repaired

Much has been written about the statutory warranty, or, in the terminology of Act No. 89/2012 Coll., Civil Code, as amended (the “Civil Code”), the legal obligation arising from defective performance, by professionals and laymen. We will likely all recall, in this context, a long-lasting academic debate on the nature of Section 2156 (1) of the Civil Code. Specifically, whether the provision establishes a responsibility of the seller for any defects that appear in the goods during the period of 24 months after the goods is received by the buyer or whether it solely establishes a warranty period to file a complaint about a defect existing already at the time when the goods are received by the buyer. 

28. 4. 2021
Tax 

Remission of penalties, interest and now also fines for the late filing of a tax return

The additional tax assessment by the tax administrator gives rise to the obligation to pay interest on arrears; in addition, this often entails penalties, which may, in total, exceed the amount of the additional assessment. The institute of individual remission of tax penalties represents the way to mitigate the penalty consequences of the additional tax assessment. Moreover, on 1 January 2021, the possibility of remitting the fine for a late tax return was enshrined in the Tax Code. 

27. 4. 2021
Tax 

Announcement of the QuantERA public call

The Technology Agency of the Czech Republic has launched a public call focused on research in the field of quantum technologies, which is intended for Czech partners of international consortia, which can be both research organisations and companies. The Czech applicant will then be subject to rules based on the EPSILON programme (Sub-Programme 1 – Knowledge Economy), from which Czech entities in international projects will be supported. The total amount of aid for Czech entities in international projects is then set at EUR 1 million. 

27. 4. 2021
Law 

Climate change and environmental law: The EU is preparing updates in regulation on agriculture and labelling of plastics

A number of regulatory innovations and changes have been put into practice in the first quarter of 2021. For example, new waste regulations came into force in the Czech Republic. Furthermore, financial market participants have been required to publish information on the sustainability of their organisations since March. The coming months will see progress in many other areas, such as the enlargement of the ETS market or new rules for setting the carbon tariff. Read about the highlights in environmental law of recent months and about the legislative news that can be expected in the future. 

27. 4. 2021