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25 July 2016

EY Slovakia's Tax News for June 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

— Information on tax deductibility of rent
— European Commission (EC) publishes its final decision in state aid investigation case

Value Added Tax

— Order of the Court — Bulgarian case concerning right to deduct input VAT from purchase of goods by a taxpayer participating in a chain transaction
— Judgment of the Court of Justice of European Union in case C-229/15 — Retention of goods after a taxpayer ceases a taxable economic activity

Legal news

— New Civil Procedural Codes — Civil Non-contentious Proceedings Code

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ATTACHMENT

Full text of Tax Alert 2016-1280

Document ID: 2016-1280

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

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