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Central Europe Tax & Legal Highlights

April 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
Decision of Council of Ministers no. 178, dated 09.03.2016 “On the approval of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information”

Amendments to the Decision of the Council of Ministers no. 953/2014 “On implementing provisions to the law no. 92/2014, “On VAT”

Order of Minister of Finance no. 36, dated 08.03.2016 “On the announcement of some changes on International Accounting and Financial Reporting Standards, translated into Albanian”

Law no. 13/2016, dated 18.02.2016 “On the way of provision of public services through service desks in the Republic of Albania”
Decision of Council of Ministers no. 179, dated 09.03.2016 “On the approval of the bylaws of the National Business Center”

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Czech Republic
Reporting of financial accounts becomes effective

Updates Concerning Gratuitous Income

Electronic Sales Records

Amendment to the Income Taxes Act

Carousel VAT Fraud May Relate to Each Businessman

The Tax Information Exchange Agreement with Monaco was published in the Collection of Laws

BEPS developments

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Hungary
Domestic implementation of the Union Customs Code

Cross-Border Rulings

National Competitiveness and Excellence Program

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Poland
Detailed analysis of the final version of JPK structures

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Romania
Order no. 1105 of 29 March 2016 for amending the 394 statement on transactions carried out on the national territory

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Serbia
New Ministry of Finance rulings:

Withholding tax on transport services rendered in the territory of Serbia

Withholding tax on nonresident revenue for engineering, consulting and management services

Payment of social security contributions for an employee assigned for work abroad when personal income tax is calculated in a foreign state

Applicability of the parification method for VAT base determination purposes

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Slovak Republic
Information on the Recognition and Determination of the Tax Base for a Creditor and a Debtor Subject to Restructuring

Guidelines on the Assignment of the Finance Lease Agreement

Methodological Instruction of the Ministry of Finance of the Slovak Republic on the Tax Liability and the Right to Deduct VAT with Respect to a Special Regulation of VAT Application Based on the Payment Received for the Supply of Goods and Services

Where Receivables are Offset

Information on VAT Rates Applied in EU Member States as at 1 January 2016

Amendment to the Waste Act

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People

Agnieszka Gartel

Deloitte Central Europe Tax Coordinator