20 April 2016

EY Slovakia's Tax News for March 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

— European Union BEPS Plan
— Methodology of the Statistical Office on the classification of buildings — the definition of the 'usable area' for the purposes of classifying buildings into correct tax depreciation group
— New methodological guideline on taxation of health care providers (HCP)
— EU aims for equal remuneration rights for posted and local employees

Legal news

— New opinion of the Civil Division of the Supreme Court of the Slovak Republic
— Law governing extension of validity of higher-level collective agreements (HLCA) ruled unconstitutional

News in brief

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ATTACHMENT

Document ID: 2016-0719