• Act no. 92/2020 Coll. Act amending Act no. 62/2020 Coll. on certain emergency measures in connection with the spread of the dangerous contagious human disease COVID-19 and in the judiciary and amending certain laws.

Postponement of executions.

At the request of the debtor, who is a natural person, the bailiff shall immediately issue a notice of the postponement of the execution.

The suspension of execution enforcement shall last for six months from the issuance of the notice of suspension of enforcement, but no later than  December 1st 2020.

We would like to draw your attention to paragraph 17 section 1, 2, 3 and 6.

Section 1 Proceedings on a creditor’s petition to declare bankruptcy on the property of the entrepreneur under temporary protection lodged after March 12th  2020 are suspended;

Section 2 “An entrepreneur under temporary protection shall not be required to file for      bankruptcy in respect of his assets for the duration of temporary protection;

Section 3 “Proceedings on bankrupcy initiated after 12 March 2020 against an entrepreneur under temporary protection in order to satisfy a claim arising from its business activities shall be suspended for the duration of the temporary protection;

Section 6 “The other contracting party cannot terminate the contract concluded with  an entrepreneur under temporary protection or withdraw from it for delays in performance to which the other Contracting Party was entitled before the provision of temporary protection. The right of the other contracting party to terminate the contract, withdraw from the contract or refuse performance from the contract for delay of the entrepreneur under temporary protection after the entry into force of this Act is not affected.e.

Until December 31st 2020 the Landlord cannot unilaterally terminate contract of the lease of the property, including the lease of an apartment or non-residential space due to the tenant’s delay in paying the rent, including payments for services usually associated with the lease.

The law enters into force on April 25th 2020.

  • Act no. 96/2020 Coll. Act amending Act no. 67/2020 Coll. on certain extraordinary measures in the financial field in connection with the spread of the dangerous contagious human disease COVID-19, as amended by Act no. 75/2020 Coll.

The taxable person may request the suspension of the tax audit. The tax audit is interrupted the day after the day of submission of the application until the end of the pandemic period.

The tax procedure is suspended at the request of the tax subject from the day following the day of submission of the application until the end of the pandemic period.

Income tax overpayment, which the tax subject applies to the income tax return filed during the pandemic period, the tax administrator shallreturn to the tax subject within 40 days from the end of the calendar month in which the tax subject filed the income tax return.

The law enters into force on April 25th 2020.

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