The judgment of the Supreme Administrative Court of March 23, 2010 (court file no. I FSK 326/09) is going to be of utmost importance for lawyers who engage themselves in pro bono advising. The court agreed with the arguments of a taxpayer who was at the same time a law firm, that pro bono activity of a law firm preserves its image and contributes to improving its market position. Therefore, such activity is not burdened with VAT. VAT is only imposed on the free-of-charge services which are not related to the taxpayer’s enterprise and in case of which the taxpayer is entitled to a tax set-off.