CJEU concluded that the Belgian TOB is compatible of the measure with the freedom to provide services under TFEU. The EU published an updated of EU list of non-cooperative jurisdictions. The Netherlands publish…
The Tax Code amendment moved forward in the legislative process. On 12 February 2020, the Chamber of Deputies approved the bill in the third reading. The bill was subsequently referred to the Senate where it is…
The legislative process of passing the Digital Tax Act has not yet come to an end. At present, the act is being considered by the parliamentary Committee on the Budget that is preparing its motions to amend. Wh…
The regional court in Hradec Králové reviewed the legitimacy of calculating the amount of deductions for research and development (“R&D”) by means of ‘calculated expenses’. The court ruled that the Income T…
The bill on double taxation avoidance with Taiwan passed the legislative process and was published in the Collection of Laws on 26 February 2020. Although it does not have the status of a double tax treaty it i…
With the forthcoming deadline for filing the corporate income tax return, we summarise below several areas which may cause complications in practice.
On 1 January 2020, an amendment of the EU VAT Directive entered into effect; it brings, among other things, a change in the rules for reporting supplies to consignment warehouses. The change applies to taxpayer…
Leaders from the USA and France agree on a compromise in collecting digital services tax by France. The Australian tax authority focuses on the taxation of cross-border transactions with intangible assets. The …
Applications are still being received in several OPEIC programmes. The table below shows the current timetable for the calls already announced, including the deadlines set for receiving subsidy applications in …