On 30 September 2021, the Court of Justice of the European Union (“CJEU”) released its judgment in the case C 186/20 of a Slovak company HYDINA SK s.r.o. The tax authorities started a tax audit at this company, which was then suspended twice due to…
The EU aims at tackling various forms of tax evasion and avoidance. One of the methods discovered was the use of digital platforms by sellers without declaring income from the respective sales. To solve this issue, digital platform operators will…
On 5 October 2021, the ECOFIN Council updated the EU list of non-cooperative jurisdictions for tax purposes. The EU has removed three countries from the „blacklist“ after the meeting. At the same time, no new jurisdictions have been added that would…
At the September meeting of the Parliament, several legal regulations in the tax and accounting area were discussed in the first reading. We summarize selected changes according to individual types of taxes.
Draft amendment to the Act on the Commercial Register should simplify the process of adding identification data to the Commercial Register.
On 10 August 2021, the Government of the Slovak Republic approved the proposal to change the conditions and confirmation of the extension of the implementation period of the First Aid project aimed to support and maintain jobs during the time of the…
Remote work, home office policies for future- clear changes in employment environment.
With the increased focus on business practices globally, the importance of doing business in a sustainable manner has never held greater weight than it does now. More companies are developing sustainable business practices, and investors…
The amendment to the Labour Code allowed some employees to choose the form of meal allowance as of March 2021. The new alternative to meal vouchers in the form of a financial contribution for meals has met with the need for further legislative…
Changes of VAT rules with an effect on cross-border e-commerce will take place as of 1 July 2021. They will impact mainly online sellers who sell goods to consumers and digital platforms. Consumers who import goods in consignments from non-EU…
On 18 May 2021, the European Commission issued a communication on „Business Taxation in the 21st Century". The document follows up on the current discussions on international tax rules and presents its own tax agenda, which aims to continue the…
On 9 June 2021, the Government of the Slovak Republic approved a proposal to change the conditions and extend the period of implementation of the First Aid project aimed to support and maintain jobs during the time of the State of Emergency and the…
