Good governance
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
New law to support part-time work through social security contribution discount
On 22 July 2022, Act No. 216/2022 Coll. was published in the Collection of Laws, which aims to incentivise employers, through a 5% discount on social security contributions, to create a greater number of part-time jobs for people who are, for different reasons, unable to work full-time. This act comes into force on 1 February 2023.
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Czech Competition Office traces compliance with upcoming rules on trade practices in food and agricultural sector
Between 2021 and 2022, the Czech Office for the Protection of Competition (“Office”) carried out an extensive investigation into the food and agricultural sector. Its aim was to analyse trade practices within food purchasing and redistribution markets. These were then evaluated against the upcoming new regulation of trade practices in these sectors. The Office’s investigation report shows which practices will have to be changed, offering some guidelines on compliance. This article outlines the key takeaways.
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Even the tax authority must meet deadlines
Not only taxpayers but also tax administrators must keep an eye on deadlines. There are lapse periods, after which it is no longer possible to take action and decisions issued by the tax administrator after the expiry of such time limits are unlawful. And there are procedural time limits, which, if not complied with, do not expose the tax administrator to the risk of unlawful decisions. How to understand the deadlines and how to defend against the tax administrator's failure to comply with them?
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