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03 November 2016

EY Slovakia's Tax News for September 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

— Parliamentary changes to the proposed amendment to the Income Tax Act
— Act on the Special Levy for Regulated Industry
— Slovak Republic presents first draft of local Country-by-Country Reporting legislation
— EU BEPS work plan

Value Added Tax

— Decision of the Court of Justice of the European Union in the ESET case — Recovery of branch support costs

Legal news

— The Act on Expropriation of Land and Buildings and on Forced Limitation of the Ownership Right to them
— Transfer of personal data from the EU to the USA
— New rules on posting of workers within the EU
— Solving the problem of a lack of drugs in the Slovak Republic

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ATTACHMENT

Full text of Tax Alert 2016-1860

Document ID: 2016-1860

 

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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