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The Constitutional Court has concluded on a proposal for revoking several sections of Act on VAT concerning control statements (CS) and penalties for...
In 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...
On 12th July a new directive preventing tax avoidance was approved; this directive is included in the European packaging which aims to strengthen the rules...
To begin this article, let us ask a question: is an auditor responsible for the correctness of a tax assessment of a company he or she conducts an audit in?...
“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,...
As a tax specialist I haven’t much believed those who promised that control reports will be easy to do, which is what the Ministry of Finance claimed in...
On 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...
From the year 2017, international corporations will be obliged to report, how much they paid in income taxes and where, according to a proposal of the...
Research and development (R&D) activities are considered to be one of the key drivers of economic growth worldwide. Governments are therefore keen on...
What 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...
We have selected the eighteen most important business-related changes in the accounting and tax regulations for 2016 which we would like to summarize in the...
On Friday, 22 January 2016, Google and the UK tax administration agreed a settlement according to which the Google will pay GBP 130m in back taxes for the...
The control report is a duty, which will begin to trouble companies as well as individual entrepreneurs, who are VAT payers, from the beginning of the year....
Tax advisors from the BKR international network got together at their regular conference in Paris from 30 October till 3 November 2015. On behalf of the...
It is set in the legislation that in most cases, when tax returns are filed with the tax payer, this can only be done in electronic form. Until December 31,...
In the course of last few years we have concentrated on the issue of misclassification of employees as independent contractors (known also as the “Svarc...