An overview of the key tax due dates to be followed in January 2018.
Revenue from Contracts with Customers - Commercial Companies
On 19 December, the President signed an amendment to the VAT Act, which was approved by the National Council of the Slovak Republic at the beginning of December.
On 7 December 2017 Parliament approved an Amendment to the Income Tax Act. The second reading has brought several significant changes, such as the exemption of income from the sale of shares and business shares.
We bring you an overview of the legislative changes adopted in 2017 and their implications for accounting.
On 4 October 2017, the Court of Justice of the European Union (CJEU) released its judgment in the case C-164/16 „Mercedes Benz Financial Services UK Ltd.”, concerning the criteria for determination whether a lease agreement falls to be treated as a…
The present VAT system for cross-border transactions in the EU which has been in place for almost a quarter of a century, was supposed to be applied only on a transitional basis. This present system creates obstacles for efficient functioning of the…
The Amendment of the Commercial Code, Tax Code, the Amendment of the Act on the excise tax on tobacco products and the Amendment of the Act on excise tax on mineral oil were signed by the President and published in the Collection of Law.