Taxation of the digital economy is listed as one of the priorities of the European Commission. The target is to secure just and efficient taxation of incomes of all companies operating in the EU, whereas the European Commission already stated in…
Individuals and legal entities must extend the range of data provided in the Commercial Register of the Slovak Republic. This is the result of the Amendment to the Act on Commercial Register summary of which we have prepared.
Taxation of the financial sector has long been one of the most controversial topics in European tax policy. Portugal, as the current presidency, is trying to reopen in the Council the debate on the proposal for a Financial Transaction Tax at the EU…
The amendment to the Labor Code effective as of 1 March 2021 introduced the long-awaited possibility of providing employees with a financial contribution for meals instead of meal vouchers or meal cards.
On 24 February 2021, the Government of the Slovak Republic approved a bill that addresses the introduction of a permanent regime of abbreviated work, the so-called kurzarbeit.
On 15 April 2021 the Slovak Financial Administration made available on its website an online free tool for improving the tax discipline. The service so-called „saldokonto“ enables taxpayers to enter into the system and obtain the current status of…
On 15 April 2021, the Court of Justice of the European Union (“CJEU”) released its judgment in the case C-935/19 „Grupa Warzywna Sp. z o.o.“, dealing with a question whether a penalty imposed by the tax authority at a rate of 20% of the amount by…
Deadline for filing the income tax return for 2020 remains despite pandemic situation unchanged and elapses on 31 March 2021.
From February 2021, the Ministry of Labour, Social Affairs and Family of the Slovak Republic ("MLSAF SR") through the Anti-Pandemic Package First Aid ++, increased aid to maintain jobs, extended the range of applicants for aid and…
The European Union has recently amended the list of countries considered as non-cooperating for tax purposes. Following the assessment of the respective criteria in the tax area, the EU Council presented a new EU Blacklist. The changes affected two…
The Court of Justice of the EU (CJEU) released judgement C‑812/19 Danske Bank, dealing with the VAT treatment of supply of services performed by the main establishment belonging to a VAT group to its branch established in another EU Member State.
Deadline for filing of the application for 2020 VAT refund from the United Kingdom elapses 31 March 2021.