Of interest.

Kategorie: Corporations

27. 03. 2025

How to correctly define the scope of a company’s business in the Commercial Register?

Although the definition of the scope of business and activities of commercial corporations in their articles of incorporation, which are subsequently entered in the Commercial Register, does not seem problematic at first glance, there are still various variants of the entry of these facts in practice, which do not, however, comply with the requirements of …

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27. 02. 2025

Current interpretation of selected aspects of frustration of the performance of a work

Section 2613 of Act No. 89/2012 Coll., the Civil Code, as amended (hereinafter as the “CC“), deals with the frustration of the performance of the work, stating that “if the client frustrates the performance of the work for which the client bears liability, the contractor is entitled to the price for the work decreased by …

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19. 12. 2024

Pre-contractual liability and damages for breach of contract

The concept of pre-contractual liability is still associated with a number of issues, despite its legislative anchoring in the Civil Code, the resolution of which is left to the decision-making practice of the courts. One of these aspects that has not yet been resolved – namely, whether the entitled party is entitled to compensation for …

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25. 07. 2024

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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