In line with Act No. 300/2008 Coll., on electronic actions and authorized conversion of documents, must have all legal entities and natural persons doing business entered in the register of persons, as well as e.g. also lawyers, tax advisors, court experts, translators or interpreters data box. The data box is automatically established after the Digital and Information Agency (formerly the Ministry of the Interior) receives information about their registration in the register of persons, or to the relevant record or register, and the self-employed will thus gain access to the data box.

Interruption of business operation/suspension of activity and data box

In case of business interruption or suspension of activity access to the data box remains fully preserved, because the data box can only be disabled for the reasons specified in the law and these interruptions or suspensions are not included.

The reasons for making the data box inaccessible relate mainly to cases where a legal entity or a natural person running a business has been deleted from the relevant records. The entrepreneurial natural person still remains registered in the relevant register, even if it has discontinued the operation of the trade or suspended its activity. The law does not establish an obligation to prove or find out in any way whether the entrepreneur is active in the scope of his business activity at the time when the data box is set up for him. This is created automatically. Also the Supreme Court in its decision no. stamp 29 NSČR 173/2017 dated April 18, 2019 stated that "interruption of business operation does not affect the status of the given person as an entrepreneur.” An entrepreneurial natural person thus continues to be an entrepreneur (regardless of the actual performance of the business) and is subject to the obligations imposed by law (albeit with some exceptions).   

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Interruption of business operations or suspension of activity does not affect access to the data box. Access is maintained, the data box is active and is therefore needed regularly control. 

Source: Leagle.one

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