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18 March 2016

EY Slovakia's Tax News for February 2016

The latest edition of Slovakia Tax News is attached below. Prepared by Ernst & Young Slovakia's Tax Department, this update provides a review of recent legislative and international tax news. Highlights of this edition include:

Corporate and personal taxation

— Proposal for EU "Anti-BEPS" Directive
— Information on tax deductibility of expenses related to assets that may be used for personal purposes
— Expanded validity of EU regulations governing social security on transfers of persons between Switzerland, Iceland, Lichtenstein and Norway

Value Added Tax

— CJEU judgment regarding VAT on a non-refundable flight ticket where customer is a "no-show," and a taxable event in case the advance payment is collected by an intermediary

Legal news

— The Act on the Local Fee for Development

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ATTACHMENT

Document ID: 2016-0525

 

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