Tax Newsletter - Archive
Forvis Mazars Tax View - archive of tax articles
CEE Tax & Payroll Newsletter 2/2022
Get a better overview of the most important changes in tax, labour, and payroll legislation in the CEE region. We have summarised the news from Albania, Austria, Croatia, Czech Republic, Hungary, Poland, Romania, Slovakia and Slovenia.
Mazars Central and Eastern European Tax Guide 2022
Mazars published its tenth edition of its regional tax guide, which presents snapshots and comparative charts of the tax systems of 22 CEE countries for 2022.
Mazars Central and Eastern European Tax Guide 2022
Mazars published its tenth edition of its regional tax guide, which presents snapshots and comparative charts of the tax systems of 22 CEE countries for 2022.
Mazars publishes CEE Tax Guide 2022
For the tenth time in 2022, Mazars published its annual CEE Tax Guide that offers up-to-date information on taxation in 22 European countries, including labor costs, corporate profit taxation, and transfer pricing. The guide serves long-term investment decisions by analyzing long-term taxation trends and fundamental changes in the tax regimes, both in comparison with each other and to previous years.
What is new in tax and related laws from January
We inform you about news in the area of indirect taxes in a separate article and in this article we would like to introduce you to the other new regulations that have been published in the last half a year, not only in connection with the war in Ukraine.
A new spectre for VAT payers - the identification of the supplier and the customer
Recently, there have been several new decisions of the Supreme Administrative Court of the Czech Republic (hereinafter referred to as the “SAC”) and the Court of Justice of the EU (hereinafter referred to as the “CJEU” and together with the SAC hereinafter referred to as the “Courts”) concerning the application of VAT in the event that it is not possible to identify actual suppliers or customers by means of proof. Maybe you are asking yourself whether this is happening in your practice at all, since identifying suppliers and customers is no problem at all. However, the aforementioned problem exists, and is huge, especially in the chain supply of goods, and not only in these cases.
The defensibility of losses for entities with a limited functional profile from the point of view of transfer pricing
Following the new decision of the Supreme Administrative Court, transactions carried out by the tax entity with unrelated entities, provided that these transactions are affected by the group’s decision, are also subject to the arm’s length principle.
Sanctions in the light of recent case law
The historically established practice that sanctions are never subject to VAT is changing. The Court of Justice of the European Union issued another judgement on the issue of sanctions, which this time decided on sanctions collected by a private parking lot operator.
Indirect taxes in brief
Specification of the definition of goods subject to the reverse charge regime
Due to changes in the customs tariff, the Ministry of Finance submitted a proposal to amend Government Decree No. 361/2014 Coll., which specifies the goods and services subject to the domestic reverse charge regime in connection with the provisions of Section 92f of the VAT Act. The changes concern in particular the definition of metals, hafnium scrap, mobile phones and video game consoles to which this regime applies. If you apply the reverse charge regime to the supply of these goods, we recommend that you check whether the goods you supply are actually subject to this regime.
Due to changes in the customs tariff, the Ministry of Finance submitted a proposal to amend Government Decree No. 361/2014 Coll., which specifies the goods and services subject to the domestic reverse charge regime in connection with the provisions of Section 92f of the VAT Act. The changes concern in particular the definition of metals, hafnium scrap, mobile phones and video game consoles to which this regime applies. If you apply the reverse charge regime to the supply of these goods, we recommend that you check whether the goods you supply are actually subject to this regime.