The basic condition for claiming expenses in the implementation of research and development projects within the deductible item in the tax return is the correct and timely submission of the “Notification of int…
The amendment to the Tax Code, which is currently awaiting discussion in the Chamber of Deputies, brings a relatively large number of changes. One of the important areas where several major changes are proposed…
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 …
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…
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…
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…
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 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…
From 2027 on, the European Union will extend the EU Emissions Trading System (ETS). The new rules identified as ETS2 will focus on further areas not covered by the system yet, including mainly the heating of bu…