Recast of the Sixth Directive
The Recast re-classifies and re-structures the provisions in the Sixth Direction without making any major substantive changes. Before taking effect, the Recast had already been amended by Council Directive no. 2006/138/EC (published in OJ part L 384) on 29 December 2006 to extend the applicability in time by an additional two years of some of its provisions governing the place of performance of electronically provided services, and radio and television broadcasting, initially due to expire in 2006.
Notes
[2] Sixth Council Directive of 17 May 1977 on harmonization of the laws of Member States relating to turnover taxes – common system of value added tax: unified tax base (77/388/EEC)
Other articles
KŠB Confirms Its Position in the Chambers Global Guide 2026
In the latest edition of the prestigious Chambers Global Guide 2026, KŠB once again reaffirms its strong position among the leading law firms on the Czech market. Recognition across all four ranked practice areas confirms the stability of our teams and the long-term trust of our clients.
KŠB na společném fóru soudců a advokátů
Dne 12. února 2026 se v Brně uskutečnil 2. ročník společného setkání zástupců ze soudnictví a advokacie pod záštitou České advokátní komory a Nejvyššího správního soudu. Naši advokátní kancelář na tomto významném fóru zastupovali Petra Mirovská a Jakub Mehl.
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.
