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In its judgment of 15 June 2023, file no. 2 As 193/2022 (the "Judgment"), confirmed that foreign legal entities based in another EU Member State do not have to establish a branch in the Czech Republic for the purpose of notifying an unqualified trade. The SAC thus made it clear that the existing practice of the trade licensing offices in similar cases where these offices required the establishment of a branch was not correct. The judgment follows an earlier similar judgment of the Municipal Court in Prague in the UBER case (file no. 9 A 49/2019), where the Municipal Court in Prague came to the same conclusion as the SAC. With regard to the position of the SAC within the system of administrative courts as the supreme court responsible for unifying decision-making practice, the Judgment should lead to the unification of practice across all trade licensing offices in the Czech Republic. However, it will be interesting to see whether this will actually be the case (and if so, when).
The above conclusion applies only in the case of foreign legal entities with their registered office in another EU Member State (and not in the case of foreign legal entities with their registered office in third countries).
However, the decision whether or not to establish a branch in the Czech Republic must be carefully considered in any case with regard to all circumstances (legal, accounting and tax), as in practice there may be a situation where the establishment of a branch office will be appropriate, despite the fact that in the light of the Judgment it is no longer a condition required for the issuance of a trade license.
If you are interested in more detailed information, please contact the authors of the article or other members of EY Law or the EY team with whom you cooperate.