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The Sixth Edition of the Act of the Year and Flop of the Year Survey has Started 

Prague, 4 February 2014 – Ambruz & Dark Deloitte Legal, in cooperation with the partners, have launched the 2014 edition of the Act of the Year survey. Just like in previous years, the survey in which participants vote for the best and the worst legislative achievements is divided into three phases – the nomination, the public vote and the announcement of the results. Last year, entrepreneurs and experts most appreciated the recodification of private law: new public registers that are supposed to increase legal certainty in the field of real estate and public registers of persons. What entrepreneurs considered the worst legislative achievement, on the other hand, was the Senate ordinance concerning the amendment of the tax legislation with respect to the recodification of private law.

Media Contact:
Lukáš Kropík
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Deloitte CZ
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“This is the sixth consecutive edition of the survey and it is becoming more and more popular with companies, entrepreneurs and experts. The aim of the survey is to spark expert discussion on the quality of legislation and its impact on the Czech business environment,” said Tomáš Babáček from Ambruz & Dark Deloitte Legal, chairman of the survey’s organisational committee, and added: “In the first phase, experts can send tips from which the nomination committee then chooses five candidates for the Act of the Year and five for the Flop of the Year category. They can do so on the webpage until 20 February 2015. In the last phase, selected entrepreneurs determine the results of both categories in a vote. We will announce the results at the beginning of June 2015 at the latest,” added Tomáš Babáček.

“I am convinced that this survey has contributed to improving the business environment in the Czech Republic for several years now, as it definitely represents good feedback for the authors of the legal regulations from the ones whom their implementation concerns the most,” added Vladimír Ambruz, partner at Ambruz & Dark Deloitte Legal.

The Results of the Act of the Year 2013 Survey



Act of the Year 2013 – Best legislative achievement for the business environment




The recodification of private law: new public registers

32.4 %



State interference in the case of market failure (regulation of telecommunication operators)

24.1 %



International cooperation in investigating tax evasion (agreements on the exchange of information in tax matters)

14.8 %



Improved insolvency regulations

14.8 %



Support of the functioning of the EU internal market (resolving consumer disputes online)

13.9 %




Flop of the Year 2013 – worst legislative achievement for the business environment




Poorly and late I: Tax legislation

33.3 %



Poorly and late II: Tax on the acquisition of real estate

25.3 %



Inefficient legislative process lacking concept (the Public Procurement Act)

19.5 %



Much ado about (unfortunately) nothing: the strongly-publicised struggle to improve corporate transparency

11.5 %



Blanket repressive regulation (the alcohol trade)

10.3 %


Rules of the Act of the Year 2014 survey

The rules state that any generally binding Czech or EU legal regulation that became effective in the past year may be nominated in the survey: fundamental laws, acts, ministry regulations, government regulations, or directives and regulations of the EU. Also, international treaties with an impact on the Czech business environment can now be nominated.

In the Flop of the Year category, voters may also choose legal regulations that were cancelled in the past year, in particular as a result of a decision of the Czech Constitutional Court or the Court of Justice of the EU. The initiators or anybody who contributed significantly to the regulation’s being adopted are stated as the authors of these nominations.

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