On 17 May 2023, Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism („CBAM“) entered into force. The CBAM (also referred to as „carbon duty“) will enter into…
How to ensure that internal whistleblowing procedures comply with the law
The employment contract represents the most frequently concluded document in the employment relationship
On 1 June 2023, the so-called reform of the "judicial map" will come into force, the primary objective of which, according to its authors, is to achieve faster and better-quality decision-making. The reform will lead to the abolition of several…
New reporting framework on the crypto-asset sector will help tax authorities to track the trade of crypto-assets and exchange of information about proceeds gained.
Last month’s tax and legal news in brief.
The Court of Justice of the EU (CJEU) released judgement C‑282/22 Dyrektor Krajowej Informacji Skarbowej which is dealing with the question, whether provision of devices for recharging electric vehicles, electricity, technical support and IT…
The VAT Committee reopened discussion on the possibility for a lessee of imported goods to deduct the VAT paid upon the importation of those goods, when the lessee is designated as liable for the payment of such VAT.
We continually monitor the adoption of a new framework agreement on cross-border teleworking at EU level. The long-awaited framework agreement will enter into force on 1 July 2023, after the end of the current transition period between the signatory…
