Czech RepublicCriminal Law
An amendment of the Criminal Code comes into effect on 1 January 1998. As already specified in September Czech News, the main intent of the amendment is to reduce non-payment of taxes, social security, health insurance and unemployment contributions by making such non-payment a criminal offence under certain conditions. As an indirect result, non-compliance with reporting obligations to tax authorities (e.g. reporting of contracts with foreign entities, whose existence may cause a permanent establishment) potentially might also be treated as a criminal offence, but under probably very limited conditions.
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