Good governance / Legal Reform and Transparency
This section details initiatives to make government a competitive advantage. It includes analysis and reports of government initiatives, as well as data on accountability and performance measures.
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Spotlight issue
The European Commission is preparing an action plan which will overhaul VAT
The European Commission has been working on an amendment to the current VAT Directive, primarily seeking to combat VAT fraud but also cutting down on red tape burden for the benefit of small and medium enterprises as they enter the common market.
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The Constitutional Court’s ruling on electronic sales records is the Act of the Year
The winner of the ninth annual Act of the Year survey is the initiative for more prudent regulation of business, i.e. the ruling of the Constitutional court on electronic sales records (“EET”). The expert public’s votes ranked the Payment System Act implementing PSD2 second and the amendment to the Construction Act third. In this survey organised by Deloitte Legal, hundreds of entrepreneurs chose from five nominated legislative acts having a positive impact on business.
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The newly prepared Code of Civil Justice in the Czech Republic
The Czech Code of Civil Justice currently in force was passed in 1963, at a time of wildly different social and political circumstances. Many shortcomings have since been successfully removed from the law, but it continues to suffer from the excessive complexity, inconsistencies, and often a lack of clarity of individual provisions.
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