Central Europe Tax & Legal Highlights

October 2013

Welcome to the Tax & Legal Highlights. This page will provide you with the latest information on tax and legal related issues from around our Central European region. We hope that you find it inspiring reading.

For more specific information – choose your country on the map and find out more about
local tax practices and news around the region.

Country Highlights

Online Self- Declarations of outstanding receivables from the Albanian Government
A rambling through the last law-making actions at the end of the legislative period

Bosnia and Herzegovina
Establishing Branch Offices of foreign legal entities in the Federation of Bosnia and Herzegovina

Tax Alert, October 2013: Taxation of dividends and shares in profit

Czech Republic
More Detailed Information on the Rejected Tax Amendments
Amendment to the VAT Act Rejected by the Senate

New generalized system of preferences affecting customs to be launched
Modifications in the Civil Code favor industrial creditors
Accounting treatment of transfer pricing adjustment
Excise rules tackling the counterfeit of engine oil

The change of the law on value added tax: On 19 September 2013, the Article 19 of the Law on Value Added Tax (hereinafter – VAT) was changed
The commentary of the law on personal income tax: updated Commentary of the Articles 3, 7, 29, 30, 31 and 37 of the Law on Personal Income Tax;
Legal news: The draft law on amendment to the law on public procurement has been adopted

Natural gas and other gas products: changes in the excise duty (Customs and excise alert 9/2013)
The CIT Act – the Council of Ministers has adopted the final draft of selected amendments to the CIT Act (Tax Alert – 10/2013)

Customs & Global Trade: Stability on the excisable products market – a 2% lower exchange rate starting in 2014
Social security contributions: Introduction of health fund contributions for individuals who obtain revenues from the grant of the use of goods
VAT: Infringement procedure for Romania regarding the VAT refund

Please click on the interactive map to view the country-specific Tax & Legal News:

CE map Albania Bosnia-Herzegovina Bulgaria Croatia Czech Republic Estonia Hungary Kosovo Latvia Lithuania Poland Romania Serbia Slovakia Slovenia