15.6.2010
News

From Judicature - on 11 June 2009 the European Court of Justice in the case C-572/07, RLRE Telmer Proper Ltd. commented on the interpretation of services of cleaning common areas of rental housing

Pursuant to the ECJ’s interpretation, the cleaning of common areas cannot be included as a part of housing rental services. Supply of rental apartments is exempt from VAT, but services of cleaning common areas must be subject to VAT.

At the same time, this ruling can help in finding the interpretation of the main performance and performance by and under what conditions the performance shall be subject to the same supply as the main performance.

Other articles

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.

13.1.2026
News

When Excessive Prevention Does More Harm Than Good

At the end of 2025, the Supreme Court of the Czech Republic ruled that the preventive retention of traffic and location data under the Electronic Communications Act infringes the rights of the persons whose data is concerned.

At the end of 2025, the Supreme Court of the Czech Republic ruled that the preventive retention of traffic and location data under the Electronic Communications Act infringes the rights of the persons whose data is concerned.

8.1.2026
Capital markets

KŠB Advises on the Establishment of FIDUROCK Retail Parks Fund SICAV

Kocián Šolc Balaštík advised Fidurock on the establishment of FIDUROCK Retail Parks Fund SICAV, an investment fund targeting qualified investors and focused on areal estate portfolio in the Czech Republic and Slovakia.

Kocián Šolc Balaštík advised Fidurock on the establishment of FIDUROCK Retail Parks Fund SICAV, an investment fund targeting qualified investors and focused on areal estate portfolio in the Czech Republic and Slovakia.