Conversions of companies and cooperatives have new rules
We bring you an overview of several changes resulting from the new Act on Company Conversions. The new legislation also introduces significant changes in the tax area.
We bring you an overview of several changes resulting from the new Act on Company Conversions. The new legislation also introduces significant changes in the tax area.
The digital euro is not intended to replace the traditional physical form of money, but it has to be available alongside cash. It is only intended to serve as a complementary and optional payment method, anywhere in the eurozone, at any time and…
The European Finance Ministers agreed to add three new jurisdictions to the list as well as to remove three jurisdictions from the list.
The Slovak Income Tax Act contains the term “taxpayer from the non-cooperative state”. This phrase is commonly used in practice. Do you know what states are considered as non-cooperative?
The Financial Directorate of the Slovak Republic in cooperation with the Slovak Ministry of Finance and Slovak Chamber of Tax Advisors prepared the long-awaited auxiliary material for proving the status of the beneficial owner.
On 17 August 2023, the European Commission adopted an implementing regulation laying down rules for fulfillment of reporting obligations under the carbon border adjustment mechanism (CBAM) during its transitional phase.
In May 2023, the Parliament adopted an amendment to the Construction Act introducing changes in the process of approval of the urban planning documentation.
For a long time, the European Union has been trying to solve the taxation of large multinational companies that use the tax regimes of countries with a low tax rate. Member States, including Slovakia, are introducing a new top-up tax that will…
The Slovak Ministry of Finance introduced a draft amendment to the Slovak VAT Act bringing the following major changes.
At the end of June, the Slovak Parliament passed three important amendments covering several areas which should contribute to a lower tax burden of Slovak tax individuals.
The National Council of the Slovak Republic ("NC SR") approved the Act amending the Act on the Commercial Register and the Act on the Register of Non-Governmental Non-Profit Organisations (the "Amendment").