1.8.2008
News

New Directives of the Council on VAT

In February 2008, two new directives of the Council on VAT were approved. Council Directive 2008/8/EC fundamentally changes existing rules for determining the place of performance for services, i.e. determining EU member states for application of VAT. Most new rules shall be introduced from January 2010, and the remaining ones shall be introduced gradually up to 2015.

The background change is a new basic rule pursuant to which services shall be taxed at the place of actual consumption of service instead of the current rule, pursuant to which the taxation is performed at the place of the provider’s registered office. The new general rule will also contain many exemptions.

Effective 1 January 2010, Council Directive 2008/9/EC sets forth new implementation rules for refunding VAT to persons obliged to pay VAT established in another EU member state. Changes consist in particular of filing and settlement of applications by e-mail, which should simplify and accelerate the procedure of refunding VAT.

Other articles

26.6.2026
News

KŠB Partner Tomáš Sequens Speaks at the “Law and the Environment” Conference

Organized by Česká justice and Ekonomický deník at Truhlárna Karlín in Prague, the “Law and the Environment” conference brought together representatives from the government, the business sector, the professional community, and the legal profession to discuss the current challenges related to environmental protection, decarbonization, and the regulatory framework for doing business.

Organized by Česká justice and Ekonomický deník at Truhlárna Karlín in Prague, the “Law and the Environment” conference brought together representatives from the government, the business sector, the professional community, and the legal profession to discuss the current challenges related to environmental protection, decarbonization, and the regulatory framework for doing business.

18.6.2026
News

KŠB Provide Insight into the Legal Support for Smetana Litomyšl Music Festival

Our colleagues Sylvie Sobolová and Jana Guričová were interviewed by Jan Januš’s legalweb about the legal support for Smetana Litomyšl, one of the most important music festivals in the Czech Republic.

Our colleagues Sylvie Sobolová and Jana Guričová were interviewed by Jan Januš’s legalweb about the legal support for Smetana Litomyšl, one of the most important music festivals in the Czech Republic.

17.6.2026
News

KŠB Sponsors 19th Annual Student Research and Professional Activities Competition at Charles University’s Faculty of Law

Kocián Šolc Balaštík was once again a partner of the Student Scientific and Professional Activities (SVOČ) competition at Charles University’s Faculty of Law. The awards ceremony for the 19th annual competition took place on June 11, 2026, with students, academics, and competition partners in attendance.

Kocián Šolc Balaštík was once again a partner of the Student Scientific and Professional Activities (SVOČ) competition at Charles University’s Faculty of Law. The awards ceremony for the 19th annual competition took place on June 11, 2026, with students, academics, and competition partners in attendance.