In brief
26 October 2022

One sentence summary | October 2022

Last month’s tax and legal news in brief.

Daňové a právne oddelenie
  • Amendment to the Tax Code extends the deadline for publishing the list of taxpayers with assigned tax reliability index. Financial Directorate will publish the list of taxpayers based on the notifications on tax reliability index sent by 31 January 2023. For more information, please see our previous Article.
  • During the current meeting of the National Council the governmental proposal on tax from the benefit received from the specific situation on the oil market is being discussed in the shortened legislative procedure. The aim of the proposal is to tax the economic benefit consisting of the lower acquisition price of oil with the origin in the Russian Federation compared to the price of Brent oil.
  • The Ministry of Labour, Social Affairs and Family of the Slovak Republic released a draft decree on the increase of the amounts of meal allowances for the third time during this year. The current meal allowance amount for a business trip lasting 5-12 hours, effective as of 1 September 2022, should increase from EUR 6.40 to EUR 6.80.
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