VAT News [November 2019]
The VAT Act amendment will not be passed by the end of 2019. The General Financial Directorate informed about the new VAT rounding rules. And the Court of Justice of the European Union ruled that member states …
In Brief from International Taxation [November 2019]
A number of states have recently introduced new rules for substance requirements based on which the nexus taxation is derived, among them are Curaçao, the British Virgin Islands, Jersey and Guernsey. The CJEU A…
In Brief from International Taxation [October 2019]
The CJEU concluded that the Belgian participation exemption regime infringed the EU parent-subsidiary directive. The newly established commission evaluates the rules for the taxation of multinationals in the Ne…
VAT News [October 2019]
What is new in the area of VAT? The CJEU ruling in the case of Altic may change the practice of tax audits in the Czech Republic. The CJEU ruled that VAT exemption cannot be applied to the service of ensuring c…
VAT News [September 2019]
What news is brought by the amendment to the VAT Act that will come into force in the spring of next year? Have you remembered to mark the important dates in your calendar to claim VAT refunds from other EU cou…
In Brief from International Taxation [September 2019]
The Dutch law on repayment of withholding tax on dividends distribution from Dutch resident companies may infringe the free movement of capital. Estonia and Luxembourg initiate the implementation of DAC 6 Direc…
International tax news in brief [August 2019]
The Slovakian government approved a draft law implementing ATAD 2. The Court of Justice of the European Union (CJEU) issued a decision in the Marks & Spencer case concerning the deduction of foreign subsidi…
VAT news [August 2019]
What is new in terms of VAT? During July, the Senate rejected an amendment to the Act on Electronic Sales Records. The presented motion to amend will thus be returned to the Chamber of Deputies. The General Fin…
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 …