ECJ VAT Case law
For a transaction to qualify as a service, the service element of such a transaction must be of "decisive" (i.e. crucial) significance. Factors relevant in this regard can be the work/ materials ratio and the fact of whether the material or goods are supplied or provided without altering its nature and without adapting it to the specific requirements of the client (to comply with the definition of supply of goods).
To determine the place of supply, reference needs to be made to the Sixth Directive, which provides that as regards the supply of goods including assembly thereof, the place of supply is the country in which the assembly or installation takes place. Hence in the given case, the place of supply is in several Member States. No VAT is due on supplies made to countries outside the EU. The price of the service to be supplies in each country is calculated pro rata the length of the cable laid in each territory.
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Kocián Šolc Balaštík (KŠB) has obtained a significant victory before the Czech Supreme Court in a dispute over the fairness of the consideration paid to minority shareholders in Léčebné lázně Mariánské Lázně a.s. In its judgment in case no. 27 Cdo 1678/2025, the Court dismissed the claimants’ appeal and upheld the lower courts’ decisions. KŠB lawyers Radka Felgrová and Vlastimil Pihera represented the company and its majority shareholder.
KŠB advises on the sale of a majority stake in Znakon Group to enteria
KŠB provided legal advice on the sale of a 75% stake in Znakon, Znakon Asfalt and Znakon Servis to enteria, a Pardubice-based group and one of the Czech Republic’s largest construction holdings.
KŠB Runs for a Good Cause
On Tuesday, 8 September three teams from KŠB took part in the eighth annual Good Will Run organised by the Olga Havel Foundation in Prague’s Hvězda Park. Proceeds from the entry fees will go towards supporting families facing difficult circumstances due to serious illness, loss of housing or domestic violence.
