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.
Other articles
Jan Lasák chairs M&A FORUM 2026
KŠB partner Jan Lasák served as academic lead and moderator of M&A FORUM 2026, the eighth edition of the conference organised by Akademie C. H. Beck, held on 4 November at Stages Hotel Prague. The event has become a fixture in the Czech M&A calendar, bringing together leading practitioners from private practice, the judiciary, academia and in-house legal teams.
Richard Schmidt spoke at the Czech Competition Authority’s St. Martin's Conference 2026
KŠB attorney Richard Schmidt spoke at this year's St. Martin's Conference, hosted by the Czech Competition Authority (CCA) in Brno on 11–12 November 2026. The conference is a fixture of the Czech competition law calendar, drawing leading practitioners from home and abroad.
Helena Navrátilová on Three Decades of the Advent Concerts of Good Will
KŠB partner Helena Navrátilová was recently interviewed on S dobrou vůlí, the podcast of the Committee of Good Will – Olga Havel Foundation. Speaking with editor Veronika Širc, Helena talked about the origins and history of the Advent Concerts of Good Will, which KŠB has been organizing for over thirty years.
