Taxes, accounting, law and more. All the key news for your business.
Act no. 38/2021 Sb., which, among other things, also changes the stipulations of the Code of Civil Procedure (act no. 99/1963 Coll.), has been promulgated in the Collection of Laws. The approved changes take effect from 1 July 2021. The main change in the Code of Civil Procedure, or novelty, is the introduction of a protected account, which is intended to prevent unauthorised distrainment in the accounts of natural persons. The essence of its implementation is the protection of the debtor, because it happens in practice that a sum is subtracted from the bank account of a debtor, which should not have been subject to distrainment (for example the unseizable minimum from the wage) or he has financial resources in this bank account, which he could dispose of, but because the account is affected by distrainment and is under an executor’s supervision, he cannot reach these resources. This is therefore a special bank account, which will not be subject to distrainment, because it will serve for depositing protected income of the debtor (for example the already mentioned unseizable minimum from the wage, child support, some social benefits etc.).