About the data

What answers draw on

• Czech statutes and regulations: the wording in force and earlier wordings with their effective dates, including amending acts’ transitional provisions. The answer uses the wording in force on the date you ask about.
• Case law: decisions of the Ústavní soud (the Constitutional Court), the Nejvyšší soud (the Supreme Court) and the Nejvyšší správní soud (the Supreme Administrative Court), plus decisions of the vrchní, krajské and okresní soudy (high, regional and district courts) published by the Ministerstvo spravedlnosti (the Ministry of Justice).
• EU law: EU legislation and judgments of the Court of Justice; a selection of European Court of Human Rights judgments.
• Other sources: decisions of ÚOHS (the Czech competition authority), ÚOOÚ (the Czech data-protection authority) and other regulators; guidance and information of the Finanční správa (the Czech Financial Administration); explanatory reports to statutes; legal terms.

Limits

• Older wordings are reliable from about 1994; we say so when you ask about earlier dates.
• Decisions of the vrchní, krajské and okresní soudy (high, regional and district courts) usually appear about 3 months after they are issued, and only those the courts publish. The Vrchní soud v Olomouci (the Olomouc High Court) rarely publishes.
• Administrative decisions of the krajské soudy (regional courts): only partly covered so far.
• Forms and how to fill them in are covered where a regulation sets them out (e.g. the VAT return under its decree); for tax forms, including the available instructions of the Finanční správa (the Czech Financial Administration) for completing them. Authorities’ decision practice, fees and office procedures are not in the data yet, apart from the guidance and information of the Finanční správa (the Czech Financial Administration); the answer usually points this out.
• A few acts have incomplete text at the source (e.g. 270/2025 Sb., 309/2024 Sb.); the answer usually says so.
• Answers cite their sources with links where possible. They are not legal advice; for important decisions we recommend consulting a lawyer.