At the end of August 2022, an amendment to the VAT Act of Slovakia has been adopted by the Slovak Parliament. The changes include, among others, the cancellation of mandatory VAT r...

At the beginning of July 2022, in the wake of the energy crisis which caused the skyrocketing of fuel prices, the Bulgarian National Assembly adopted a number of tax measures affec...

On 15 July 2022, the Romanian Fiscal Code was significantly amended. The changes were published in Ordinance no. 16/2022 in the Official Gazette no. 716 and will take effect on 1 J...

This year, significant VAT changes have been introduced in Slovenia. The most important VAT changes relate to the expansion of the reverse charge system for foreign entities in Slo...

[et_pb_section bb_built=”1″][et_pb_row _builder_version=”3.15″][et_pb_column type=”4_4″][et_pb_text _builder_version=”3.15″] Year 20...

To improve the collection of value added tax, a list of bank accounts of VAT payers will be introduced in Slovakia on 1 January 2022. By 30 November 2021, existing VAT payers have ...

On 17 June 2021, the Court of Justice of the European Union (CJEU) issued a very important judgement regarding the VAT exemption available for the management of special investment ...

After an extended legislative process, an amendment to the VAT Act of the Czech Republic was published in the Collection of Laws on 30 September 2021 and came into effect on 1 Octo...

Reduced personal income tax rates, decrease in the corporate income tax rate for certain entities, introduction of One Stop Shop regime and the digital nomad residence permit – t...

Based on the provisions of Government Emergency Ordinance no. 59/2021, three special OSS regimes were rolled out in Romania from 1 July 2021. The introduction of the special OSS re...

On 1 January 2021 new tax laws, including new VAT rules and amendments to the existing tax laws entered into force in Latvia. The most important changes include the introduction of...

From 2021 significant changes entered into force to the Fiscal Code of Romania. The amendments were published under Law no. 296/2020 in the Romanian Official Gazette no. 1269 on 21...

Unseren Artikel haben wir am 29. April 2021 aktualisiert. Es ist fast zwei Jahre her, dass wir in unserer Analyse zusammenfassten, wie die steuerlichen Auswirkungen des Brexit, der...

In the “fight” against the COVID-19 crisis, the Austrian government has decided on further support measures for particularly affected industries. One of the measures includes a...

On 18 August 2020 the Polish government published a draft of an amendment to the Polish VAT Act. The bill introduces a package of measures called SLIM VAT. The term SLIM VAT stands...

Wahrscheinlich war die überwiegende Mehrheit der Unternehmen schon in der Situation, dass irgendein Kunde nicht zahlen konnte, weshalb ihre Forderungen uneinbringlich wurden. In d...