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Central Europe Tax & Legal Highlights

December 2015 - January 2016

Welcome to the Tax & Legal Highlights. This page will provide you with the latest information on tax and legal related issues from around our Central European region. For more specific information – choose your country and find out more about local tax practices and news around the region.

Country Highlights

Albania
Information on the most important amendments brought by the Fiscal Package of 2016

Constitutional Court resolves on suspension of the Law no. 99/2015 “On some amendments in the Law no. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania”

The Law on Amendment to the Labor Code

The new Combined Nomenclature Codes of Goods for 2016; The new Double Tax Treaty with Kosovo effective as of 01.01.2016; Law on the National Business Center; New Law on Electronic Identification and Trusted Services

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Bosnia and Herzegovina
Rulebooks on Personal Income Tax in Republika Srpska

The Amendments of the Rulebook on Calculation and Payments of Social Security Contributions

Convention between Bosnia and Herzegovina and Republic of Poland on avoidance of double taxation and prevention of tax evasion on income and capital

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Croatia
Amendments to the Croatian value added tax ("VAT") Regulations

Amendments to Croatian personal income taxation and new double tax treaties

Corporate Income Tax Regulations changes in relation to transactions with related parties

Decision on the related party loan interest rate for tax purposes

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Czech Republic
Does Employing a Pregnant Woman Prior to the Start of Maternity Leave Constitute a Criminal Offence?

The Double Tax Treaty between the Czech Republic and Lichtenstein

Another Extension of VAT Reverse-charging from February 2016

Rulings of the Court of Justice of the EU (CJEU)

Amendment to the Act on Consumer Protection

On Source Code Escrow Possibilities in Business Transactions Including the Provision of Software

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Estonia
Changes regarding the personal income tax

Social tax rate decreased from 2017

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Hungary
Optional simplification in the settlement of the environmental tax liabilities until 31 January 2016

Significant changes regarding the eligibility criteria of VIP Cash grant

Tax law changes adopted for 2016

Changes of Minimum Wage, Daily allowance and VAT rate on the sale of new residential real estate

Simplification of invoicing

Positive changes in public procurement rules

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Consumer protection inspection plans for 2016

Provisions on the new Employee Stock Ownership Plan

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Lithuania
Changes of law on personal income tax

Continious VAT invoice and CMRs of goods transported in the republic of Lithuania, rendering to the state tax inspectorate

Eliminated requirement to make advance value added tax payments

Excise duty law amendments related to natural gas

Increase of the minimum wage

Amendments to the regulation on issue of work permit for foreigners

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Poland
Transfer pricing adjustments - key facts

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Financial institutions levy in Poland

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Individual tax rulings – a new regulation of the Minister of Finance

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Bank tax – taxation of financial institutions’ assets

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e-ZLA – electronic medical certificates

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Transfer Pricing - Amended Rules on Advance Pricing Agreements

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Tax administration – amendment to the act signed by the President

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Romania
Amendments to the Tax Code and the Application Norms affecting the real estate industry

Buildings’ taxation in 2016

New FIDIC contractual issues related to claims, disputes and arbitration

Significant legislative amendments regarding transfer pricing

Union Customs Code – First set of transitional measures

Tougher conditions for employers imposed by recent changes to the Law on the social dialogue

Changes regarding the notification of personal data processing

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Serbia
Non-taxable amounts for 2016

Law on Changes and Amendments to the Personal Income Tax Law and Law on Changes and Amendments to the Law on Mandatory Social Security Contributions

Changes to the Corporate Income Tax Law and the Law on Tax Procedure and Tax Administration

Laws on Ratification of the Double Tax Treaties between The Republic of Serbia and The Kingdom of Norway, The Republic of Serbia and The Republic of Kazakhstan

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Slovak Republic
Judgment of the Supreme Administrative Court of the Czech Republic on abuse of law in connection with the debt push down structure

Information on the specification of template forms used in connection with income from dependent activities

Information on domestic self-assessment for construction work

Methodological instruction on the special regulation of VAT application based on received payments for the supply of goods or services

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Slovenia
Amendment of the VAT Act (ZDDV-1I) concerning VAT rates and payment of VAT at import

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Agnieszka Gartel

Deloitte Central Europe Tax Coordinator