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On March 29th, 2019 it will have been two years since the United Kingdom of Great Britain and Norther Ireland (further only the UK) announced their decision...
On 21 December 2018, a draft bill was approved at the Chamber of Deputies, which contains amendments to the Income Tax Act (hereinafter “ITA”), among other...
From the year 2019, the concept of value added tax (hereinafter VAT) security deposit is cancelled in Slovakia. Originally, the future taxpayer was in some...
Research and development (R&D) is an interesting entry from the tax perspective when calculating the income tax. Research and development as a deductible...
There are many terms in legal theory, which intersect to a certain extent in legal practice, and yet diametrically different legal effects are connected to...
Tax offices cannot demand information from entrepreneurs upon registration for VAT in a blanket manner, follows from a recent judgement of the regional court...
In our previous articles we have discussed some information pertaining to the changes proposed to the VAT Act, namely taxation of lease purchases,...
From 1 January 2019, an amendment of acts intended for performing pension and health insurance is taking effect, which brings significant changes in the...
In our last issue we have informed you about document no. 206 discussed in the Chamber of Deputies. The second reading was scheduled for the beginning of...
Only until 1 January 2019 can the business corporations registered in the Companies Register make an entry about their beneficial owner in the Beneficial...
We informed you in the March issue of our newsletter that at the beginning of February, the finance ministry published a draft bill, which implement the EU...
Among the documents for discussion at a sitting in the Chamber of Deputies is currently document no. 206 which contains planned suggested amendments, besides...
The board of the Czech National Bank has increased the two-day repo rate to 1.50 %. This year, the rate has been raised several times already, and this...
Interpretation of the individual legal terms in the area of insurance or taxes tends to be unclear in some cases and in practice, diverse assessments of tax...
It has been over a year since we last wrote about the development in the area of treaties for the avoidance of double taxation. In the article, besides the...
By act no. 170/2017 effective from 1 July 2017, special stipulations for VAT have been cancelled in the VAT act for persons, who have united and provide...