23.6.2016
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News
Disputes
Tax

Success for KSB in the proceedings before the European Court of Justice

KSB has been representing Czech Radio in a long running dispute of many years with the Board of the Financial Directorate on the issue of the right to deduct VAT. An important point of contention was whether license fees are in fact a payment for public service broadcasting. Now KSB has achieved another success in the case. The European Court of Justice (ECJ), on the initiative of the Supreme Administrative Court, expressed the view in its decision that license fees are not deemed to be consideration paid for public broadcasting, and therefore fall outside the scope of the directive on VAT.

The ECJ did not agree with the arguments of the Czech government, according to which Czech Radio is in a "triangular legal relationship" between the Czech state which instructs Czech Radio to perform tasks in the public interest consisting in the provision of public service broadcasting, and recipients of services, to whose expense the Czech state prescribes the mandatory fee set by law. According to the ECJ, even in the case that such tripartite legal relationship is given, there is no direct link between the public broadcasting service of Czech Radio, and this fee.

According to the ECJ decision, which will now be mandatory for Czech courts, such simply stated revenue from the license fees are not included in the coefficient for reducing VAT deduction.

Other articles

13.11.2026
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M&A

Jan Lasák chairs M&A FORUM 2026

KŠB partner Jan Lasák served as academic lead and moderator of M&A FORUM 2026, the eighth edition of the conference organised by Akademie C. H. Beck, held on 4 November at Stages Hotel Prague. The event has become a fixture in the Czech M&A calendar, bringing together leading practitioners from private practice, the judiciary, academia and in-house legal teams.

KŠB partner Jan Lasák served as academic lead and moderator of M&A FORUM 2026, the eighth edition of the conference organised by Akademie C. H. Beck, held on 4 November at Stages Hotel Prague. The event has become a fixture in the Czech M&A calendar, bringing together leading practitioners from private practice, the judiciary, academia and in-house legal teams.

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12.11.2026
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News

Richard Schmidt spoke at the Czech Competition Authority’s St. Martin's Conference 2026

KŠB attorney Richard Schmidt spoke at this year's St. Martin's Conference, hosted by the Czech Competition Authority (CCA) in Brno on 11–12 November 2026. The conference is a fixture of the Czech competition law calendar, drawing leading practitioners from home and abroad.

KŠB attorney Richard Schmidt spoke at this year's St. Martin's Conference, hosted by the Czech Competition Authority (CCA) in Brno on 11–12 November 2026. The conference is a fixture of the Czech competition law calendar, drawing leading practitioners from home and abroad.

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5.11.2026
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News

Helena Navrátilová on Three Decades of the Advent Concerts of Good Will

KŠB partner Helena Navrátilová was recently interviewed on S dobrou vůlí, the podcast of the Committee of Good Will – Olga Havel Foundation. Speaking with editor Veronika Širc, Helena talked about the origins and history of the Advent Concerts of Good Will, which KŠB has been organizing for over thirty years.

KŠB partner Helena Navrátilová was recently interviewed on S dobrou vůlí, the podcast of the Committee of Good Will – Olga Havel Foundation. Speaking with editor Veronika Širc, Helena talked about the origins and history of the Advent Concerts of Good Will, which KŠB has been organizing for over thirty years.

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