Vat Act amendment
The VAT Act amendment, which forms a part of the Senate’s legal measure on amending certain tax acts in connection with the recodification of private law and which will become effective on 1 January 2014, contains a number of changes mainly of a legislative-technical character, in particular it brings the terminology of the VAT Act into compliance with the “recodification regulations”.
During the legislative process, certain lawmakers proposed amendments to the act that would mitigate administrative impacts on the system of a guarantee for outstanding VAT (this would not apply to taxable supply for which the consideration would not exceed CZK 700,000). Nevertheless, such proposals were not adopted and the guarantee rules will hence remain the same next year.
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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.
KŠB Attorneys for legalweb: Let’s Keep the Current Flexible Approach to Judicial Recesses
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