23.6.2016
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

2.2.2026
Disputes

Success for KŠB’s Litigation Team

KŠB’s litigation team, led by Pavel Dejl and Hana Dejlová, has achieved a significant victory for a long-standing client in a dispute with the Czech Ministry of Justice concerning excessively lengthy court proceedings.

KŠB’s litigation team, led by Pavel Dejl and Hana Dejlová, has achieved a significant victory for a long-standing client in a dispute with the Czech Ministry of Justice concerning excessively lengthy court proceedings.

28.1.2026
News

KŠB at EMUN’s Investment Outlook 2026 Conference in Prague

Kocián Šolc Balaštík (KŠB) continues its active cooperation with key partners in the investment and financial sectors, most recently as a partner of EMUN’s Investment Outlook 2026 conference.

Kocián Šolc Balaštík (KŠB) continues its active cooperation with key partners in the investment and financial sectors, most recently as a partner of EMUN’s Investment Outlook 2026 conference.

22.1.2026
Corporate law

KŠB advises the National Development Bank on the integration of the Czech Export Bank

KŠB poskytla právní poradenství Národní rozvojové bance, a.s. v souvislosti s integrací České exportní banky, a.s., do skupiny NRB.

KŠB advised the National Development Bank (Národní rozvojová banka, a.s.) on the integration of the Czech Export Bank (Česká exportní banka, a.s.) into the NRB group.