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
KSB Presents Key Digital Obligations for 2026 at Business Breakfast in Ostrava
On 24 September 2026, Kocián Šolc Baláštík (KSB), in cooperation with the Regional Chamber of Commerce of the Moravian-Silesian Region, hosted a business breakfast under the title "Digital Obligations 2026: Cybersecurity, E-commerce and Accessibility Under the Microscope". The event was held at Futureum in the Dolní Vítkovice area of Ostrava.
KŠB advises J&T Banka, Unicredit, PPF Banka, Česká spořitelna and Komerční banka on the next phase of EMMA Capital's bond programme
KŠB is continuing its previous legal advisory work for J&T, Unicredit and Česká spořitelna on the bond programme of the investment group EMMA Capital, which is recording strong investor interest on the market again in the second half of the year.
KŠB secures landmark Supreme Court ruling on size premiums in squeeze-out valuations
Kocián Šolc Balaštík (KŠB) has obtained a significant victory before the Czech Supreme Court in a dispute over the fairness of the consideration paid to minority shareholders in Léčebné lázně Mariánské Lázně a.s. In its judgment in case no. 27 Cdo 1678/2025, the Court dismissed the claimants’ appeal and upheld the lower courts’ decisions. KŠB lawyers Radka Felgrová and Vlastimil Pihera represented the company and its majority shareholder.
