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
KŠB na společném fóru soudců a advokátů
Dne 12. února 2026 se v Brně uskutečnil 2. ročník společného setkání zástupců ze soudnictví a advokacie pod záštitou České advokátní komory a Nejvyššího správního soudu. Naši advokátní kancelář na tomto významném fóru zastupovali Petra Mirovská a Jakub Mehl.
KŠB Advises J&T Banka, UniCredit and PPF banka on the Next Phase of EMMA Capital’s Bond Programme
KŠB has continued its legal advisory role in connection with investment group EMMA Capital’s bond programme, which has been generating sustained and strong investor interest.
KŠB Shortlisted Again for the Chambers Europe Awards 2026
We are pleased to announce that, following our repeated recognition as Law Firm of the Year in the Czech Republic by the international ranking agency Chambers & Partners, Kocián Šolc Balaštík (KŠB) has once again been shortlisted for this prestigious distinction as part of the Chambers Europe Awards 2026.
