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. 

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?

The Deloitte Rent Index summarises and analyses data regarding rental housing prices in the regions and regional capitals of the Czech Republic. This is the first data-driven index of its kind. It addresses rent offers in the area of prefabricated blocks of flats, brick houses and development projects. The index draws on quarterly collected data. The result of the data analysis provides a summary of average monthly rents per square metre. Thanks to a comparison with the previous quarter, this summary always offers an up-to-date view of trends in rental housing.

On August 1, 2022, the President of the Czech Republic signed into law a new act amending the Energy Act and the Act on Promoted Energy Sources (the “Amendment”). The amendment will enter into force shortly, but the implementing regulations will be decisive in practice: