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

12.2.2026
Financial services

KŠB Advises J&T Banka, UniCredit and PPF banka on the Next Phase of EMMA Capital’s Bond Programme

KŠB has continued its legal advisory role in connection with investment group EMMA Capital’s bond programme, which has been generating sustained and strong investor interest.

KŠB has continued its legal advisory role in connection with investment group EMMA Capital’s bond programme, which has been generating sustained and strong investor interest.

11.2.2026
News

KŠB Shortlisted Again for the Chambers Europe Awards 2026

We are pleased to announce that, following our repeated recognition as Law Firm of the Year in the Czech Republic by the international ranking agency Chambers & Partners, Kocián Šolc Balaštík (KŠB) has once again been shortlisted for this prestigious distinction as part of the Chambers Europe Awards 2026.

We are pleased to announce that, following our repeated recognition as Law Firm of the Year in the Czech Republic by the international ranking agency Chambers & Partners, Kocián Šolc Balaštík (KŠB) has once again been shortlisted for this prestigious distinction as part of the Chambers Europe Awards 2026.

5.2.2026
Real estate and construction

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.

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.