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03 March 2017

EY Slovakia's Tax News for January 2017

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

— Slovak Financial Directorate has published a form for the new "automatic" local corresponding transfer pricing adjustments

Value Added Tax

— Guideline on VAT treatment of supplies of services connected with immovable property
— Slovak referrals recently submitted to the Court of Justice of the European Union

Legal news

— Will the amendment to the Execution Act ensure better enforcement of the law?

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ATTACHMENT

Full text of Tax Alert 2017-0411

Document ID: 2017-0411

 

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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