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 …
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’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, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
On 29 March 2018, the International Accounting Standards Board (IASB) published its revised 'Conceptual Framework for Financial Reporting', which became effective immediately. In this article, we continue to ou…
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…
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…
Council Directive (EU) 2018 /822 - also referred to as DAC VI – was promulgated in the Official Journal of the European Union on 5 June 2018 and is set to come into force on 25 June 2018.