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Central Europe Tax & Legal Highlights

November 2013

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

Croatia
Tax Alert, October 2013: Review of OECD’s Draft Handbook on Transfer Pricing Risk Assessment from Croatian perspective
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Czech Republic
Changes Arising from the Ordinances approved by the Senate from 2014
BEPS initiative
Senate Ordinance
More

Hungary
Tax News+, Tax law changes for 2014
Family tax credit, family social security contribution credit
Companies holding domestic real estate properties
Exemption from VAT registration
More

Poland
New investments with high innovation potential– European alert (13/2013)
Beneficiaries will receive funds for investments in the latest and the most innovative technologies in manufacturing or service sectors.
More

Romania
Real Estate: The High Court of Cassation and Justice rules: the tacit approval procedure does not apply to planning matters.
Customs & Global Trade: The European Commission has recently published the Combined Nomenclature (“CN”) applicable starting 1st of January 2014. As a consequence, starting January, you will need to use the new CN codes for customs operations, Intrastat declarations and for operations performed on the basis of the customs and fiscal authorisations issued on CN 2013 tariff codes.
More

Slovak Republic
Amendment to the Act on Supplementary Pension Saving
Information of the Financial Directorate of the Slovak Republic on VAT Returns Filed by Persons that Failed to Meet their Obligation to File a Request for Registration for VAT Purposes or that Filed the Said Request after the Deadline
e-Government Act Adopted
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