European Commission says Luxembourg granted Amazon a EUR 250 million Illegal tax break

In a decision on October 4, 2017, the European Commission held that Luxembourg had provided Amazon with approximately EUR 250 million in illegal tax benefits. Following an in-depth investigation that began in October 2014, the European Commission found that a tax ruling issued by Luxembourg in 2003 and extended in 2011 had reduced Amazon’s tax […]

Achour & Partners a winner at the 10th Law Firm of the Year awards

Achour & Partners performed strongly in the 2017 Law Firm of the Year awards. The firm was ranked as a highly recommended or recommended practice in the categories of real estate and development, restructuring and insolvency, public contracts and Czech firm on the international market. Czech Minister of Justice JUDr. Robert Pelikán, Ph.D. was the […]

Changes to the definition of “land plot” under the Land Registration Act

Following an amendment to Act No. 183/2006 Coll. on Zoning and the Building Code (the Building Act), a new definition of "land plot" will be introduced into Act No. 256/2013 Coll., on the Land Registry (the Land Registration Act). Under the Land Registration Act, a land plot will now be defined as "part of the […]

Directors acting jointly with registered proxies

The introduction of Act No. 90/2012 Coll., on Business Companies and Cooperatives (the Business Corporations Act) gave rise to a widespread view that a company could be represented by its director acting together with a registered proxy.  In its decision no. 29 Cdo 387/2016 on October 31, 2017, the Supreme Court held that a limited […]

New Payments Act

On January 13, 2018, the new Act No. 370/2017 Coll., on Payments, came into effect, completely replacing the existing law and bringing with it a number of changes. One such change is the introduction of indirect payment orders (known as the Payment Initiation Service), which allow third parties to make online payments on behalf of […]

Supreme Court must rule promptly on requests to stay appealed decisions

In a judgment handed down on August 23, 2017 (file no. III. ÚS 3425/16), the Czech Constitutional Court held that the Czech Supreme Court ("SC") had violated the complainant’s right to court protection under Art 36 (1) and Art 38 (2) of the Charter of Fundamental Rights and Freedoms. The judgment found that the SC […]

Legal advice on the sale of shares in a major automobile parts supplier

Achour & Partners has been advising shareholders of a major car industry parts supplier with an annual turnover exceeding CZK 1 billion on the sale of 50% of shares in the company. Our team has been advising on shareholder relations throughout the transaction, and we have also been retained to draft transaction documents. The deal […]

High Court addresses companies with multiple directors and foreign notarial deeds

In a ruling handed down on April 5, 2017 (File No. 7 Cmo 205/2016), the High Court in Prague held that limited liability companies with multiple directors should ensure that the number of their directors is reflected in their Articles of Association. This is a requirement for the good management of these companies. In contrast, […]