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01 February 2018

EY Slovakia's Tax News for January 2018

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

— 2017 update to OECD Model Tax Convention
— Opinion of the Advocate General — Rejection of the social security certificate

Value Added Tax

— Margin scheme on accommodation and travel services — Extension of its application to business-to-business transactions
— CJEU Judgment C 132/16 Iberdrola — Deduction of input VAT regarding services incurred for construction and improvement of a property belonging to a third party

Legal news

— New Act on Personal Data Protection effective as of May 2018
— Reversal of the European Court of Human Rights (ECHR) Chamber decision on employee monitoring
— Proposal for new rules on privacy protection in electronic communications

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ATTACHMENT

EY Slovakia's Tax News for January 2018

Document ID: 2018-0237

 

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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