Abstract
The article deals with Act No. 164/2015 Coll., which amends Civil Procedure Code and Enforcement Act. It brings details on extension the set of assets excluded from enforcement procedure with respect to the issue of religious beliefs.
The amendment files religious and educational literature into the set of assets excluded from enforcement procedure which causes interpretational inconsistency sui generis. Another topic in closer focus is increased set of other income as referred to in § 299 Civil Procedure Act, which is put into context with Government Order 595/2006 Coll.
The author also points out difficulties brought by new obligation to make audio-visual record while carrying out statement of assets in debtor's dwelling.