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20 April 2017

EY Slovakia's Tax News for March 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

— EU Parliament members submit amendments to Public Country-by-Country Reporting proposal
— Czech Supreme Administrative Court disallows loss incurred by toll manufacturer
— Italian Supreme Court issues important guidance on beneficial ownership conditions for pure holding companies

Value Added Tax

— CJEU Judgement C-21/16 Euro Tyre BV — Formal conditions for VAT exemption of an intra-community supply of goods

Legal news

— The Act on the Register of Public Sector Partners: What are the new obligations when doing business with the state?
— Amendment to the Act on Bankruptcy and Restructuring

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ATTACHMENT

Full text of Tax Alert 2017-0659

Document ID: 2017-0659

 

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