Legal news

On 19 August 2021, the Municipal Court in Prague issued an interesting judgment (case ref. 6 Af 20/2020) in which determined that short-term rentals of real estate through platforms such as Airbnb do not represent a lease of real property but constitute the provision of accommodation services.

Prague City Hall, in its capacity as the appellate authority, upheld a first-instance decision whereby the building office had fined the owner of an apartment unit for renting it out under the Airbnb scheme.

The Supreme Court dealt with a situation in which the contracting parties, in the context of negotiations over a contract for work for an architectural and urban planning study, had failed to establish the relevant licensing provisions, and in particular provisions concerning the client’s right to modify the said study.

Already in March of this year, the Supreme Court of the Czech Republic issued a decision which resulted in a significant strengthening of the rights of affected persons to defend themselves against illicit building activities.

Flu vaccination as a non-deductible expense on the part of the employer and – potentially taxable – income on the part of the employee must be carefully reviewed under several aspects.