Tax Newsletter No 38 - June 2013
In this issue we present the following topics:
• International taxes: Proposed changes to the Double Taxation Avoidance Agreement with Slovakia.
• CIT/PIT: No Supreme Administrative Court resolution on business entertainment costs.
• PIT: Lack of obligation of shareholders of partnerships limited by shares (S.k.a.) to pay the tax on dividends during the year definitely confirmed.
• VAT: General interpretation of the Minister of Finance concerning the settlement of aid to employees.
• International taxes: Proposed changes to the Double Taxation Avoidance Agreement with Slovakia.
• CIT/PIT: No Supreme Administrative Court resolution on business entertainment costs.
• PIT: Lack of obligation of shareholders of partnerships limited by shares (S.k.a.) to pay the tax on dividends during the year definitely confirmed.
• VAT: General interpretation of the Minister of Finance concerning the settlement of aid to employees.
