Denmark: Bill amending Corporate Income Tax Act and other tax laws presented to parliament
On 4 May 2018, Bill No. L. 237 amending the Corporate Income tax Act and other tax laws (the bill) was presented to the parliament.
EU, Ireland – Apple state aid case update
On 18 May 2018, Ireland’s Department of Finance confirmed that the first payment of alleged state aid from Apple had been paid into the escrow account and that full recovery is expected by the end of September …
Updating documents for grant applicants
What changes are brought by the update of the Rules for Applicants and Recipients in the Operational Programme Enterprise and Innovation for Competitiveness and by the update of the document Applicant Change an…
Austria: Draft bill includes measures to transpose EU ATAD into domestic law
Austria’s Ministry of Finance issued a draft bill on 9 April 2018 for the Annual Tax Act 2018 that contains measures that would make significant changes to the tax treatment of corporations, and includes new co…
Tax Changes in the Taxation of Investment Funds
In the March issue of dReport, we informed you about the planned change in the taxation of basic investment funds. The Senate proposed narrowing down the definition of the basic investment fund, excluding the f…
Read the summer issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
Newly announced calls of the Operational Programme Enterprise and Innovations for Competitiveness
Judicature of the Court of Justice of the EU (CJEU)
In judgement C-660/16 Kollross, the CJEU assessed the possibility of refunding a VAT deduction on a prepayment made if the supply will no longer take place and the anticipated supplier is insolvent. The opinion…
Changes in VAT legislation
The Government approved an amendment to the VAT Act with the proposed effective date from January 2019. Compared to the original wording, the change in the taxation of grants from public sources has been postpo…