Central Europe Tax & Legal Highlights

November 2014

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

Bosnia and Herzegovina

Publication of the Rulebook on direct agreement procedure in public procurement




Increase of personal allowance and monthly tax brackets

Decrease of tax base for income from dividends and profit shares

Registering for CIT

Extended responsibility of a taxpayer for the payment of unpaid VAT



Czech Republic

Changes to Income Taxes Effective from January 2015

BEPS Action 7: Preventing Artificial Avoidance of the Permanent Establishment Status

Governmental Decree on the Reverse Charge Mechanism




Estonian e-Residency as a unique worldwide concept




Tax law changes adopted for 2015

Tribunal judgment concerning the tax on the turnover of store retail trade

Notable changes to the OECD Transfer Pricing Guidelines

Transfer pricing lessons of Apple`s case


Tax and legal 4Me - Hungarian tax and legal app




New regulations concerning taxation of benefits covering usage of business cars for private purposes and transportation to workplace organized by employers




Latest amendments regarding the claw-back tax in Romania

Customs simplifications for Community goods transported on the Danube between two ports in Romania – A step towards streamlining the naval transportation



Slovak Republic

Regulation of the Ministry of Labour, Social Affairs and Family of the Slovak Republic on Meal Allowance

Decisions of the Court of Justice of the European Union in the Area of VAT

Decree of the Government of the Slovak Republic Establishing the Minimum Wage Amount for 2015


Key contacts

Agnieszka Gartel

Tax Coordinator, Central Europe