Central Europe Tax&Legal Highlights

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Central Europe Tax & Legal Highlights

July 2018

Welcome to the Tax & Legal Highlights newsletter. This page provides you with the latest information on tax and legal related issues from around the Central Europe region. For more specific information – choose your country and find out more about local tax practices and news around the region.

Czech Republic

Change of the wording in the TRIO programme
As of 30 April 2018, the applied research and experimental development programme “TRIO” has a new wording approved by the government of the Czech Republic. It is a programme focused on supporting activities in the area of applied research and experimental development in order to increase the use of results of this area.

Announcement of the sixth public competition of the DELTA programme
On 6 June, the Czech Technology Agency announced the sixth public competition of the Programme for the support of collaboration in applied research and experimental development through joint projects and technological innovation agencies (DELTA programme)

News in the application of the research and development deduction… Are better days ahead?
2016 saw the first drop in the use of the research and development (“R&D”) deduction in the entire 13-year-long existence of this business support. Taxpayers and the expert public noticed increased activity of tax authorities during tax audits focused on the area of R&D. In the last three years, several court rulings have been issued that established the practice of certain unclear legal provisions, but not all the key ones by far

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Hungary

No sanctions in online reporting
The amendment of the invoicing decree entered into force on 1 July 2018, making the online data supply of invoicing programmes compulsory since last Sunday. Minister of Finance Mihály Varga confirmed in a communication on 30 June that taxpayers cooperating in the transfer as partners do not need to expect any sanctions if the invoicing program they use is not yet capable of performing data supply at the aforementioned date.

Labour lawsuits: employers increasingly favoured by courts
Enterprises are more prepared when terminating employees’ employment relationships. Probably this is the reason for courts deciding in favour of employers in an increasing number of labour law cases, inspecting the reasons for and the circumstances of termination more thoroughly than in previous years – in this newsletter we provide an overview of labour courts and the Curia’s latest judicial practice.

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Lithuania

A new version of the Law on Legal Protection of Personal Data came into force

Exemplary rules on exercising the rights of the data subject came into force

Amendments to the Labor Code of the Republic of Lithuania

Amendments to the Code of Civil Proceedings of the Republic of Lithuania

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Poland

Transfer pricing: Country-by-Country Reporting
21 June 2017 saw the publication of the Regulation of the Minister of Development and Finance of 13 June 2017 on the detailed scope of data transmitted in the country-by-country report and the way it should be filled in, in the Poland’s Journal of Laws. The Regulation implements Council Directive 2011/16/EC of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC.

Goods transport falling within the scope of the transport law package will be subject to the GPS route monitoring obligation
On 15 June 2018, the Sejm passed amendments to the Act on the monitoring of road transport of goods (parliamentary paper no. 1794, the “amendments”), which impose new obligations on carriers as part of the transport law package (SENT).

Bill amending legislation on transfer pricing
15 July 2018 saw the publication of a bill amending the Personal Income Tax Act, Corporate Income Tax Act and certain other acts (“Act”) governing specifically transfer pricing issues. The law is set to become effective as of 1 January 2019 and will apply to transactions executed in the fiscal years beginning after 31 December 2018. The bill provides that the new regulations may apply to transactions started after 31 December 2017, however, the decision has been left to the taxpayers.

A new obligation under the transport law package. Medicines and medical devices at risk of becoming unavailable in Poland are subject to transport monitoring regulations
The amendments to the Act on the Monitoring of Road Transport of Goods and some other legal acts, which came into effect on 14 June (Journal of Laws of 2018, item 1039, the “amendments”), introduce changes to the transport law package (SENT).

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Romania

The posting of workers in the framework of the provision of services: Main amendments brought to Directive 96/71/EC
Directive 96/71/EC on the posting of workers in the framework of the provision of services was amended by Directive 2018/957/EU, published on July 9, 2018, in order to ensure that a fair balance is struck between the freedom to provide services within the European Union, loyal competition, respectively the social protection of workers by promoting social justice.

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Serbia

Adoption of the changes and amendments to the Rulebook on the form and contents of VAT records and on the contents of the VAT calculation breakdown

New bylaws regarding the implementation of the Law on Value Added Tax have been published
Rulebook on the method and procedure for claiming the zero VAT rate.

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