Kategorie: Administrative Law
Reservation of machine ownership – generally and practically
The reservation of separate ownership of machinery and other equipment is one of the lesser-known institutes of the Civil Code[1] (hereinafter referred to as “CC”). This legal instrument breaks the so-called superficies principle, which states that buildings and everything that is firmly connected to the land, such as objects embedded in the ground or attached …
Read morePrerequisites 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 …
Read moreCookies 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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