Central Europe Tax & Legal Highlights

January 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

Deloitte Tax Alert on fiscal package changes

Tax Alert, January 2014: Changes of the base for social security for 2014

Czech Republic
dReport - January 2014:
Employer Definition from 2014;
Changes in Implementing Regulations on the Accounting Act; Adoption of the VAT Act Amendment effective from 2014; Information from the Financial Administration

Tax News – January 2014:
New possibilities in connection with the accounting of year-end transfer pricing adjustments;
Treaty on the social security concluded between Hungary and Japan entered into force as of January 2014

The input VAT is no longer deductible with respect to the acquisition and use of representative passenger car, which is obtained as from 1 January 2014
Amendments were made in the definitions of following VAT taxable real estates – building land and unused real estate


On 12 December 2013 the Lithuanian Parliament adopted amendments to the Law on Corporate Income Tax
Law on digital signature has been amended in regards to personal code use
The commentary of the law on corporate income tax regarding investment project incentive has been updated 

Innovation – Funds to Support R&D – European Alert (14/2013): Innovative enterprises may enter a competition and obtain funds for research and development (R&D) projects
European Alert- Applied Research Programme: Support for innovative solutions that can be applied on the market

Tax Forms: The NAFA approved the amendment of several tax forms.
Financial Services Industry: The beginning of 2014 brought a series of changes to the specific legislation in the field of financial services industry  

Slovak Republic
Amendment to the Income Tax Act : With effect from 1 January 2014, the corporate income tax rate changed from 23% to 22%, resulting in the modification of the procedure for calculating corporate income tax advances  
Communication of the Ministry of Finance of the Slovak Republic on the Issuance of an Amendment to the Instructions on the Completion of the VAT Control Statement
Draft Act on Criminal Liability of Legal Entities

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Country-specific Tax & Legal News pages

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CE Tax & Legal Highlights Archive

November 2013 | December 2013

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