Kategorie: Administrative Law

Prerequisites for liability of a member of an elected body for tax defaults

On 18 June 2024, the Supreme Administrative Court issued a judgment No. 10 Asf 4/2024 – 38, in which it adopted the legal opinion that the tax administrator is entitled to independently assess and decide on the obligation of members of elected bodies of legal persons with tax arrears to pay them on the basis …

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Cookies and GDPR: what do you need to know as a website provider?

Cookies are already a very common part of web browsing and the architecture of most modern websites. This is perhaps why the area of cookies and their legal regulation is still evolving, especially about the processing of personal data through them. A fundamental change in this area was brought about by Act No. 374/2021 Coll., on …

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