In case of lease of flats it is necessary to strictly distinguish between the advance payments for services provided together with the lease of flat and the completion statement of these services (in Czech: vyúčtování služeb) made as at the end of the respective accounting period.
According to the decision of the Constitutional Court file no. I.ÚS 2708/12 from 11 September 2012, the advance payments cannot be claimed if the completion statement of services was duly provided to the lessee. Once the completion statement is made the lessee´s obligation to pay the advance payments ceases to exist. According to the Constitutional Court, after duly provided completion statement the existence of unpaid advance payments can only be reflected in the form of appurtenances to such advance payments.
Further, the Supreme Court has recently (decision file no. 25 Cdo 1977/2015 from 23 March 2016) stressed the requirement to provide only full and duly prepared completion statements. Only correct and complete completion statement can cause the maturity of the service payments arrears. In case of incorrect completion statement, the lessee cannot be in delay with payment of arrears. It can only be charged with a delay fee from due advance payments.
Please note that if the maturity date of the arrears is not agreed, it shall be determined in accordance with Sec. 7(3) of the Act no. 67/2013 Coll. as 4 months as of the delivery of the completion statement of services to the lessee.