Tax 

Computerisation of contact with officials

The Department of Asylum and Migration Policy continues to work on improving the efficiency of electronic communication.

The Ministry of the Interior has already introduced an electronic system for requesting appointments at the Department of Asylum and Migration Policy and it currently strives for its expansion to include other tasks, such as monitoring the status of the application online and – within a few years – the electronic submission of applications, for which the Ministry of the Interior intends to obtain a grant from the European Union. It will not be possible to use appointments arranged electronically for representing a foreign national based on a power of attorney, i.e. the foreign national will have to attend in person. The number of officials responding to requests on the telephone information line and by email has unfortunately been reduced.

The article is part of dReport – January 2019, Tax news; Grants and investment Incentives.

Computerisation of contact with officials Ministry of the Interior dReport newsletter
Tax 

In Brief from International Taxation – June

Austria is considering introducing the digital service tax as of 1 January 2020. Based on the CJEU the national courts are not eligible to determine if certain requirements of a state aid regime are compatible with the fundamental freedoms. Aruba, Barbados and Bermuda were removed from the list of non-cooperative jurisdictions. German Lower Tax Courts introduces new interpretation of anti-treaty shopping rules. The Dutch appellate court decided that there is no reason for TP adjustment to a hybrid loan. Poland introduced the rules for defining a beneficial owner. 

20. 6. 2019
Tax 

VAT News in June

With regard to the changes in the conditions of cross-border trading with goods in the EU from January 2020, the European Commission has published material with a description of selected aspects of the new rules. The General Financial Directorate (GFD) is finishing its work on the methodological note concerning the VAT treatment of the issuance and distribution of vouchers. What is new at the Court of Justice of the European Union (CJEU)? This and much more is debated in detail in the VAT news for June. 

18. 6. 2019