Taxation of athletes
Tax AuditTaxation of athletes can seem pretty simple and self-explanatory but if we look more into the problems of this kind of taxation, we can see that the are many...
Are you dealing with a problem regarding tax audit? Then this is the right place for you. We can advise you on how to behave in such a case.
Penalty remission
Tax AuditThe Constitutional Court has concluded on a proposal for revoking several sections of Act on VAT concerning control statements (CS) and penalties for...
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4 min read
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March 24, 2017
Judgment of the SAC – tax proceeding, inactivity of the tax administrator, request for service abroad
Tax AuditIn our practice, we have encountered an interesting judgment of the Supreme Administrative Court (further only referred to as the SAC) on the subject of the...
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6 min read
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January 26, 2017
Double sentence for one offence forbidden by tax law and criminal law
Tax Audit“The fee as according to § 37b Act Nr. 337/1992 Coll, on the Administration of Taxes and Fees, version in force from 1st January 2007 to 31st December 2010,...
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5 min read
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November 3, 2016
Tax deduction interest – Tax Code amended again
Tax AuditLet us start with a simple question: what was the reason for creating § 254a Act No. 280/2009 Coll. Tax Code (“TC”) referring to interest of tax deduction....
Mandatory data box usage in Slovakia
Tax AuditOn the 1st August 2016 in Slovakia came into force Act No. 305/2013 Coll, on electronic form of force of public authority and on change and as amended (Act...
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5 min read
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September 9, 2016
Tax inspection under the Tax Code, or how to act correctly during a tax inspection
Tax AuditWhat is the best reaction when a revenue authority arrives to carry out an inspection? There is no universal answer to this question. Everyone will act...
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6 min read
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March 4, 2016
Transfer pricing audit. What to prepare for?
Tax AuditThe conditions of transactions between related parties may differ from those agreed on by non-related parties. They are lacking a conflict of interests,...