From Judicature - the Supreme Administrative Court of the Czech Republic commented in its decision No.9 Afs 93/2008-43, dated 23 April 2009, on the term “lease of non-residential premises for the gaming machines” for VAT purposes
The requirements of a lease must genuinely be fulfilled and only then it is possible to exempt the lease from VAT. In the same decision, the SAC expressed its opinion on the interpretation of so-called related performance (principal and collateral performance), which shall not be artificially divided for VAT purposes. Provided that it forms a single unit from the economic point of view, it is considered to be only one performance for VAT purposes. The above mentioned decision is available on the SAC’s website (www.nssoud.cz).
Other articles
Digital Services Act Back in Spotlight
Do you know what Wikipedia and Pornhub have in common? That's right, both are large online platforms designated by the Commission under the Digital Services Act (along with Booking.com, Google Maps, TikTok, Zalando, WhatsApp, and others). The list of very large online platforms and very large search engines, as defined in Article 33(4) of European Regulation 2022/2065 on digital services, was published in the Official Journal of the EU on March 11, 2026.
Kateřina Štěpánková k flexinovele zákoníku práce v anketě Legalwebu
Advokátka KŠB Kateřina Štěpánková poskytla rozhovor odbornému portálu Legalweb v rámci ankety věnované zkušenostem s tzv. flexinovelou zákoníku práce. Ta přinesla od roku 2025 řadu významných změn v pracovněprávních vztazích, například úpravu běhu výpovědní doby nebo prodloužení maximální délky zkušební doby.
KŠB Advises STARLUX Airlines on its Entry into the Czech Market
KŠB provided assistance to Taiwan-based airline STARLUX Airlines in connection with its planned entry into the Czech market and launch of regular flights between Prague and Taipei.
