VAT news [October 2024]
The amendment to the VAT Act for 2025 is awaiting its third reading in the Chamber of Deputies. The Court of Justice of the European Union has ruled on the issue of claiming a deduction after the expiry of the …
SAC: In-kind wages may be exempt from employment income tax
The Supreme Administrative Court (the “SAC”) has recently expressed its opinion on the legal issue of the possibility of exempting in-kind wages from personal income tax in two judgements: No. 6 Afs 354/2023 an…
My colleagues accept my work mode well, they understand that I have a little daughter, says auditor Andrea
Audit and motherhood. Two seemingly different roles that do not seem to go together at first glance. On the one hand, the meticulous and analytical work of auditing, which requires the utmost concentration, pre…
Legal News [September 2024]: the Supreme Court dealt with the depreciation of a flat in case of a structural failure
In September’s edition of Legal News, for example, we cover a Supreme Court judgment in a dispute concerning the depreciation of a flat as a result of a structural failure in an apartment building. Among other …
Call for the acquisition of non-production technologies and IT equipment
In the second half of July, the Ministry of Industry and Trade began accepting applications for a subsidy in the Digital Enterprise Programme within the Technologies and Applications for Competitiveness Operati…
Upcoming changes to cryptocurrency taxation
In September, an amendment to a government bill under review by the Chamber of Deputies was introduced into the legislative process without undergoing the standard consultation procedure. This amendment propose…
The Supreme Administrative Court: Holding structure is not abuse of law
What is a holding company and what activities should it perform? This question was examined by the Supreme Administrative Court (SAC) in a new judgement, where it assessed whether the establishment of a holding…
The Potential Programme for the support of research and development equipment will be opened sooner
The Ministry of Industry and Trade has accelerated the announcement and launch of the Potential Programme, which will start accepting applications in October 2024. The programme aims to build research and devel…
IFRS EU endorsement process [September 2024]
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 19 July 2024.