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 once again assists with ČEZ’s General Meeting
The KŠB team, consisting of Jana Guričová, Martin Kubík and Jan Lasák, led by Petr Kasík, provided legal support to ČEZ in connection with the preparation and conduct of its Annual General Meeting.
DNS – What Now Constitutes a Commonly Available Supply or Service
Professional literature has traditionally compared a dynamic purchasing system (DNS) to a standard online purchase. However, in its judgment No. 22 As 15/2025-65 of 12 May 2026, the Supreme Administrative Court significantly refined this understanding.
KŠB Advised J&T IB and Capital Markets on the 3M FUND MSI SICAV Bond Program
Kocián Šolc Balaštík provided legal advice to J&T IB and Capital Markets, a.s. as the arranger in preparing the base prospectus for 3M FUND MSI SICAV a.s.’s bond program.
