Certain services subject to reduced VAT rate
The reduced VAT rate shall be applied to services with a high amount of human labor rendered locally so that they do not endanger the competition on the common market. The agreed conclusions enable EU Member States to choose whether or not to apply the reduced VAT rates. Therefore the actual tax reduction, as well as selection of particular types of services in this approved group, shall fall within the powers of national authorities. The Directive shall take effect from 1 January 2011.
The European Union hopes this step will help in preserving a large number of jobs and stop price increases for certain types of services. The reduced VAT shall be one of the tools to combat the financial crisis. In addition to this partial amendment, a complex reform of VAT collection is being contemplated.
Other articles
KŠB Partner Tomáš Sequens Speaks at the “Law and the Environment” Conference
Organized by Česká justice and Ekonomický deník at Truhlárna Karlín in Prague, the “Law and the Environment” conference brought together representatives from the government, the business sector, the professional community, and the legal profession to discuss the current challenges related to environmental protection, decarbonization, and the regulatory framework for doing business.
KŠB Provide Insight into the Legal Support for Smetana Litomyšl Music Festival
Our colleagues Sylvie Sobolová and Jana Guričová were interviewed by Jan Januš’s legalweb about the legal support for Smetana Litomyšl, one of the most important music festivals in the Czech Republic.
KŠB Sponsors 19th Annual Student Research and Professional Activities Competition at Charles University’s Faculty of Law
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.
