In Slovakia, we are seeing an increasingly frequent tendency, particularly in creative and intellectual professions (culture, media, IT), to take advantage of the more favourable tax regime for authors’ royalties. Combined with flat-rate expenses…
The judgment of the Court of Justice of the European Union of 16 July 2026 in Case C‑51/25 Betaal Garant Nederland CV v De Nederlandsche Bank NV provides an interpretation of the Payment Services Directive (PSD2), in particular whether an…
The Supreme Administrative Court of the Slovak Republic dealt with the question of whether the Tax Neutrality Directive should also apply to special (regulated) levy and whether profits generated from internal reorganization are subject to such levy.
On August 13, 2025, the Polish Supreme Administrative Court issued a decision confirming that, when applying the withholding tax exemption on dividends under Article 22(4) of the Polish Corporate Income Tax Act, it is not necessary to verify whether…
The Supreme Administrative Court of the Czech Republic has ruled that a simple declaration of beneficial ownership is not sufficient to apply a reduced withholding tax rate on royalty payments. Companies must also have a direct legal relationship…
The German Federal Tax Court has ruled that interest must be paid on withheld dividend withholding tax if it is unjustly retained.
The Court of Justice of the European Union (CJEU) recently ruled in favor of a Polish law that exempts railway infrastructure from property tax, confirming its compliance with EU rules.
The Court of Justice of the EU (CJEU) released judgement C‑171/23 UP CAFFE which is dealing with the question, whether establishment of new company with the aim to maintain the benefit of the status of small enterprise in respect of an activity…
EU Court of Justice released a decision dealing with a supermarket chain, that inflated the prices of grocery items before offering price reductions and displayed fake discounts.
Court of Justice of the EU released a decision C‑676/22 B2 Energy dealing with the VAT exemption upon supply of goods whose actual recipient was another person than the customer stated in the invoice.
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.
