Recent ECJ Decisions
On 15 March 2007 the European Court of Justice (ECJ) gave judgement in Reemtsma (case C?35/05), a claim for repayment of tax in another Member State under the Eighth Directive (or Section 82 VATA). The ECJ Decision formulated general principles applicable to repayment of tax and hence knowledge of these principles is important both for any Czech tax payer requesting repayment of tax in another Member State, as well for persons liable for tax in another Member State who seek a tax refund in the Czech Republic. The obligations of the tax authority are limited to refunding tax deducted by a supplier under VATA. Refund of tax applied to supplies by mistake, in error or in ignorance by the supplier is inadmissible. Only the supplier is eligible to apply for a tax refund. In exceptional circumstances, if it would be unreasonably difficult or impossible to refund tax to the supplier, Member States nevertheless have a duty to create instruments to allow them to repay tax directly to the recipient of the supply.
Other articles
Active counter-drone measures need a broader legal basis
A highly noteworthy legislative proposal was added to the VeKLEP interministerial consultation database on 21 July 2026, namely a government bill amending several laws with the aim of strengthening the resilience of critical infrastructure entities against unmanned aircraft systems. Drafted by the Ministry of the Interior, the bill includes proposed amendments to the Civil Aviation Act and the Act on the Czech Police.
Tomáš Sequens and Dana Jacková Discuss the Risks of the Proposed Amendment to the Building Act
KŠB partner Tomáš Sequens and counsel Dana Jacková recently spoke to specialist news platforms Česká justice and Ekonomický deník about the proposed amendment to the Building Act, which aims to accelerate and simplify the construction permitting process.
KŠB Supports Smetana Litomyšl’s Charitable Grand Finale
The 68th annual Smetana Litomyšl Festival closed this year with the Grand Finale – Italian Film Night, which took place under the patronage of our law firm. The Czech Radio Symphony Orchestra, conducted by Tomáš Brauner, performed celebrated film music by Nino Rota, Luis Enrique Bacalov and Ennio Morricone in the second courtyard of Litomyšl Castle, which was also broadcast live on ČT Art and Czech Radio Vltava.
