News

Central Europe Tax & Legal Highlights

July-August 2015

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

Foreigners’ Residence Permit Procedures
New Law on Electricity Sector
Strategic Investments in Albania
Tax amnesty for penalties on Social and Health Contributions
More


Bosnia and Herzegovina

Adoption of the new Customs Policy Law in BiH
Adoption of the new Labour Act
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Croatia

Binding Opinions, Tax Return Correction, Statistical Reports and Tax Settlement Regulations
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Czech Republic

Current Situation of Transfer Pricing Tax Audits
“Enterprise and Innovation for Competitiveness” Operational Programme – Limitations under a Single Investment Project
Binding Opinions, Tax Return Correction, Statistical Reports and Tax Settlement Regulations
Tax Deductibility of Expenses of Foreign Tax Payers’ Permanent Establishments
Another Extension of the Local Reverse-Charge System
The Story of Interest from Retained Excess VAT Deduction Continues
More


Hungary

Changes to the Hungarian accounting rules
The most recent amendments to the Hungarian tax legislation, with special regard to the amendments which will enter into effect as of 2016.
The suspension of the application of the food chain fee and the special tax on tobacco sales
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Lithuania

Amended Official Commentary of the Law on Personal Income Tax
Released New Version of Publication Named “Business Expenses and Thresholds for Business Trip Compensations, Which Are Non-Taxable with Personal Income Tax” and Amended Official Commentary of the Law on Pit
Increase of the Minimum Wage
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Poland

Transfer pricing - Significant changes to documentation requirements - update
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PIT – New Legislation, New Possibilities
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Romania

Recent amendments of the Tax Code and of other regulatory acts
Income tax exemption applicable to software creation activities has been simplified
Amendments brought to the VAT registration procedure
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Slovak Republic

Double Taxation Avoidance Treaties (Malaysia and Ethiopia), Information Exchange Agreement with Switzerland
Decisions of the Court of Justice of the European Union on VAT
Information on eligibility for tax bonus after finishing secondary school or university graduation
Information on the calculation of personal income tax prepayments
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Slovenia

Act on fiscal verification of invoices
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People

Agnieszka Gartel

Deloitte Central Europe Tax Coordinator