Communication of the General directorate of customs
In connection with the amendment to the VAT Act, only imports of goods the aggregate value of which does not exceed EUR 22 shall be exempt from VAT on the basis of Section 71(3)(a) of the VAT Act. The day when the goods were presented for customs proceedings is the decisive day for application of such limit.
This exemption does not apply to alcoholic drinks, perfumes, eau de toilettes, tobacco and tobacco products. The limit of EUR 150 for exemption from the customs duty remains unchanged.
Other articles
When too much prevention does more harm than good
At the end of 2025, the Supreme Court of the Czech Republic ruled that the preventive retention of traffic and location data under the Electronic Communications Act infringes the rights of the persons whose data is concerned.
KŠB Advises on the Establishment of FIDUROCK Retail Parks Fund SICAV
Kocián Šolc Balaštík advised Fidurock on the establishment of FIDUROCK Retail Parks Fund SICAV, an investment fund targeting qualified investors and focused on areal estate portfolio in the Czech Republic and Slovakia.
KŠB Announces Senior Appointments: Ivo Průša Named Partner; Dana Jacková, Jana Guričová and Ján Béreš Promoted to Counsel
Kocián Šolc Balaštík (KŠB) has recently made several senior appointments within its leadership team. Ivo Průša has been named Partner as of 1 January 2026, while Dana Jacková, Jana Guričová and Ján Béreš have been promoted to the position of Counsel.
