7. 6. 2023
Framework Agreement for the telework within the EU signed by the Slovak Republic
The Slovak Republic signed multilateral Framework Agreement in the field of social security of habitual cross-border telework within the EU.
Daňovky
Tax and Legal
news
30. 5. 2023
Carbon Border Adjustment Mechanism („CBAM“) brings new obligations to importers of…
On 17 May 2023, Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism („CBAM“) entered into force. The CBAM (also referred to as „carbon duty“) will enter into…
29. 5. 2023
One sentence summary | May 2023
Last month’s tax and legal news in brief.
29. 5. 2023
Agreement on DAC8 compromise text
New reporting framework on the crypto-asset sector will help tax authorities to track the trade of crypto-assets and exchange of information about proceeds gained.
29. 5. 2023
The most important changes brought by the new judicial map
On 1 June 2023, the so-called reform of the "judicial map" will come into force, the primary objective of which, according to its authors, is to achieve faster and better-quality decision-making. The reform will lead to the abolition of several…
28. 4. 2023
Charging of electric vehicles constitutes supply of goods (electricity)
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…
27. 4. 2023
Reopen discussion on the possibility for a lessee of imported goods to deduct import…
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.
27. 4. 2023
One sentence summary | April 2023
Last month’s tax and legal news in brief.
27. 4. 2023
New social security rules for cross-border telework from 1 July 2023
We continually monitor the adoption of a new framework agreement on cross-border teleworking at EU level. The long-awaited framework agreement will enter into force on 1 July 2023, after the end of the current transition period between the signatory…
26. 4. 2023
Summary of changes brought by the new Consumer Protection Act
On 14 April 2023, the Government of the Slovak Republic approved a new Consumer Protection Act and amendments to certain acts from the Ministry of Economy of the Slovak Republic.
26. 4. 2023
Tax regime of corporate bonds is back at its status valid until end of 2022
The Amendment to the Income Tax Act which again changes the provisions on taxation of other than government bonds, was published in the Collection of Laws on 18 April.
31. 3. 2023
New amounts of travel allowance are in effect from April
On 22 March 2023, the Decree No. 88/2023 of the Ministry of Labour, Social Affairs and Family of the Slovak Republic ("the Decree") was published in the Collection of Laws. Effective from 1 April 2023, this Decree will set higher amounts of travel…
