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
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 advises LIPOELASTIC founders on the sale of LIPOELASTIC Group
KŠB, in collaboration with investment advisers from the Roklen Group, advised LIPOELASTIC Group founders Alena and Tomáš Hradil on their exit from the group, which they had built up over almost twenty-five years.
Chemistry Brings People Together: KŠB at the 2026 Evening of Czech Chemistry
Czech chemistry and the chemical industry are built on innovation, responsibility and the people who drive the field forward. On Thursday, 22 October 2026, leading figures from the field and industry representatives came together at the Grand Hotel International Prague for the Czech Chemical Industry Association’s annual Evening of Czech Chemistry.
