Judgement of the Supreme Administrative Court regarding concurrent employment relationship of an executive

The Supreme Administrative Court Judgment No. 3 Ads 119 / 2010 – 58 dated December 9, 2010 confirmed as the correct decision of CSSA, according to which: the plaintiff as an executive of limited liability company did not in accordance with the Act No. 54/1956 Coll. on sickness insurance of employees, being at the same time both an executive of the company and its director, participated in health insurance as an employee in employment relationship; since, the employment relationship between the company whose executive was the plaintiff, and the plaintiff as a director, has not commenced properly and therefore the insurance relationship has not been established either.