Netherlands: Tax package for 2018
The Dutch government’s tax plans for 2019 and thereafter, published on 18 September 2018, include implementation of the EU Anti-Tax Avoidance Directive (ATAD 1).
October Vat news: Ruling of the CJEU
In two cases (C-422/17 Scarpa Travel and C-552/17 Alpenchalets Resorts), the Advocate General of the Court of Justice of the European Union (CoJ) defines the taxation of services when the special regime for tra…
October Vat news: VAT Act Amendment
As the discussion of the technical amendment to the VAT Act has been postponed, it may be expected that the relevant changes (eg, in respect of tax base corrections, VAT reduction in the event of irrecoverable …
Germany: Restrictions on dividend distributio
The CJEU found that the trade tax provisions at issue are likely to dissuade resident parent companies from investing their capital in subsidiaries established in non-member states because the deductibility of …
Announcing the Czech Republic’s stance towards the EU’s proposals for digital economy taxation
The Ministry of Finance has published on its website a brief summary of the Czech Republic’s attitude to the proposals of the European Union concerning the taxation of so-called digital economy (we have discuss…
The Current Schedule of Calls under the Operational Programme Enterprise and Innovations for Competitiveness 2014-2020
Would you like to see the latest schedule of the announced Business and Innovation for Competitiveness Operational Programme (or “OP PIK”) 2014-2020 calls and know the precise announcement date and date for sub…
The European Commission Seeking a Solution to the Chemical, Product and Waste Legislation
What is the future of EU waste, chemical and product legislation? The European Commission is seeking an answer to this question, with an opportunity for virtually anybody to share their view.
Smart contracts as the future of the law of obligations, or pacta sunt servanda in absolute terms?
We have been recently often encountering the term smart contracts, especially with reference to the quickly developing blockchain technology. In general, smart contracts refer to a technological solution with t…
What changes in US GAAP become effective this December?
With the approaching year end most of the companies are already prepared for key US GAAP changes becoming effective soon, for example changes in leasing accounting. There are however more changes upcoming.