Tax and Legal Update - February 2016 | KPMG | CZ

Tax and Legal Update - February 2016

Tax and Legal Update - February 2016

Tax and Legal Update contains a roundup of all the latest important tax, accounting and legal changes in the financial sector.

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TAX NEWS

  • Abuse of law back on stage
  • Changes in reverse charge mechanism application
  • Treaty with Lichtenstein to impact certain provisions of Income Tax Act
  • New Customs Procedure Code under preparation

LEGAL NEWS

  • Supreme Court on Commercial Register entries
  • Can employers check their employees’ mail?
  • Significant market power

WORLD NEWS

  • The Commission starts implementing 2016 agenda
  • Belgian tax administration to recover up to EUR 700 million

CASE LAW

  • Entitlement for VAT deduction from non-VAT payer?
  • To file or not to file (an additional tax return prior to a tax inspection)?
  • Unused air tickets – a taxable supply or loss compensation?

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