New Directives of the Council on VAT
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
KŠB "Scores" Major Infrastructure Win: The New Ball Sports Centre in České Budějovice
KŠB has advised on the execution of a construction contract for the Ball Sports Centre in České Budějovice, a major public infrastructure project set to become a new landmark for sport and community life in the region.
Suburbanization Trends and Sustainable Commuting: Will the Construction Act Amendment Change the Landscape?
The discussion surrounding the current proposal to amend the Construction Act (Parliamentary Print 67) has moved to the committee stage in the Chamber of Deputies following its first reading. The primary declared objective is the acceleration of construction, particularly regarding residential buildings. The shortage of affordable housing remains a pressing issue in major cities, both in the Czech Republic and abroad, giving rise to the pervasive trend of suburbanization. This raises the question: does the proposed amendment truly have the ambition to reverse this trend, and will an increase in housing construction alone suffice?
Success for KŠB’s Litigation Team
KŠB’s litigation team, led by Pavel Dejl and Hana Dejlová, has achieved a significant victory for a long-standing client in a dispute with the Czech Ministry of Justice concerning excessively lengthy court proceedings.
