The Slovak Ministry of Finance introduced a draft amendment to the Slovak VAT Act bringing three major changes which are proposed to be effective from 1 January 2021 (except for the deadline for registration for special schemes which is proposed to…
Our tax experts have prepared a calendar that includes all important dates related to tax practice.
The Slovak Parliament approved on 9 June 2020 an amendment to the Act No. 71/2013 Coll. on granting subsidies by the Slovak Ministry of Economy as amended (the „Amendment“). The Amendment represents one of additional measures taken to reduce the…
Court of Justice of the EU published decision in case C‑547/18 Dong Yang Electronics sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu dealing with the question of existence of a fixed establishment for VAT purposes. Should the fixed…
The Slovak government regularly adopts measures in the area of employment and labor law with the aim to mitigate negative impacts of the extraordinary situation caused by COVID-19. Please find below seven most frequently asked questions that our…
The European Commission approved temporarily waive of customs duties and VAT on the import of masks and protective equipment, testing kits and medical devices such as ventilators from the third countries.
OECD, European Commission as well as respective states continuously provide new information how to deal with tax and social security issues arising due to COVID-19 restrictions. A common attitude is that temporary changes due to the pandemic…
In view of the current situation and the spread of COVID-19, businesses are now more than in the past concerned about the impacts of VAT on business cash flow, focusing mainly on the proposed measures related to the possibility to defer tax payment…
