The Council of the European Union updated their list of non-cooperative jurisdictions in February 2023; this list has been expanded to include the Russian Federation (in addition to other three countries) after it had been found that Russia failed to meet its commitment to address harmful aspects of a special tax regime for international holding companies.
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04. 04. 2023
Dear readers, Please find our short news for March 2023 below: The General Financial Directorate issued a new opinion on applying VAT on the lease of a grave site; operation of a public graveyard by a municipality is no longer considered public policy remit.
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04. 04. 2023
Do you know the difference between accommodation services and lease from the VAT perspective?
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04. 04. 2023
Dear readers, We want to draw your attention to the obligation to file a “notification of tax-exempt income”.
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30. 03. 2023
Supply of goods means transferring the right to deal with goods as an owner pursuant to Section 13 (1) of Act No. 235/2004 Coll., on Value Added Tax (hereinafter the “VAT Act”).
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