Tax calendar 2018 - key due dates in March
An overview of the key tax due dates to be followed in March 2018.
Tax calendar 2018 - key due dates in February
An overview of the key tax due dates to be followed in February 2018.
New definition of Tax Residency is broader
Starting from 2018, definition of tax residency of individuals has been broadened.
Tax calendar 2018 - key due dates in January
An overview of the key tax due dates to be followed in January 2018.
Lease Agreements and VAT – falling to be treated as a supply of goods or service?
On 4 October 2017, the Court of Justice of the European Union (CJEU) released its judgment in the case C-164/16 „Mercedes Benz Financial Services UK Ltd.”, concerning the criteria for determination whether a lease agreement falls to be treated as a…
Upcoming changes in the Commercial Code | September 2017
After partial modification and revision of the former proposal of the amendment of the Commercial Code (Act No. 513/1991 Coll., the Commercial Code as amended) a governmental proposal of an amendment of the Commercial Code and other related…
Income Tax Act Amendment contains several changes
The proposals concern the tax bonus for paid mortgages interest, tax measures to support spa facilities in Slovakia, patent boxes introduction to support industrial R&D and many others.
Upcoming changes in the Commercial Code
With the anticipated effectiveness from 1 October 2017, several significant changes should be introduced in the Commercial Code (Act No. 513/1991 Coll., the Commercial Code as amended) and other related legislation.
The Amendment of the Commercial Code
As of 1 January 2017 the Act No. 389/2015 Coll. amends the Act No. 513/1991 Coll. Commercial Code (“Commercial Code”) and brings two important novelties: a) Simple Company on Stocks (“j.s.a.” from Slovak term “Jednoduchá spoločnosť na akcie”) as a…