| 2012 |
2012 / 2011 / 2010 / 2009 / 2008 / 2007 |
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April: Tax & Legal News |
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PDF |
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March: Tax Alert |
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| Support for Businesses in 2012 – State Aid and Open Structural Funds Initiatives in Slovakia |
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February: Tax & Legal News |
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| 2011 |
2012 / 2011 / 2010 / 2009 / 2008 / 2007 |
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December: Tax & Legal News |
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| Amendments to the Income Tax Act Effective From 1 January 2012 – Legal Entities | Amendment to the Income Tax Act Regarding the Adoption of the New Act on Pharmaceuticals and Medical Devices – Natural Persons | Holding the Reform of Taxes and Health and Social Insurance Payments and the Act on Super- Gross Income | VAT-Related Decisions of the Court of Justice of the European Union | New VAT Return Form | Amendments to the Bankruptcy and Restructuring Act Effective 1 January 2012 | New Act on the Stay of Foreign Nationals | New Method of Labelling Tax Payments | Obligation to Deliver Submissions Using Electronic Means | Amendment to the Act on Local Taxes and Local Fees | Special Levy on Selected Financial Institutions | Financial Transaction Tax |
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November: Tax Alert |
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| Special Levy on Selected Financial Institutions |
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October: Tax & Legal News |
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| The Tax Directorate’s Instruction Regarding the Formation of a “Construction” Permanent Establishment | New Rules for Remuneration in the Financial Sector | Expanding the Scope of Electronic Communication for the Purposes of Social Insurance | Agreement Between the Ministry of Finance of the Slovak Republic and the Ministry of Finance of the Republic of China (Taiwan) for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income Tax | Final Report – VAT in the Public Sector and Exemptions in the Public Interest | Explanatory Notes to Directive 2010/45/EU Regarding Invoicing | Judgement of the European Court of Justice Regarding VAT | Amendment to the Tax Code | New Rules Regarding the Use of Electronic Cash Registers |
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August: Tax & Legal News |
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| Draft Act on Modification of Payroll Income (Super Gross Wage) | Ruling of the Supreme Court of the Slovak Republic – relevance of a power of attorney and entitlement to VAT refund | VAT Refund from another EU Member State | Decisions of the European Court of Justice regarding VAT | Key Changes in Labour Code Effective from 1 September 2011 | Minor Amendment to the Commercial Code | Tax Procedure Code from 1 January 2012 | Amendments to selected Acts |
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August: Tax Alert |
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| Amendment to Act 561/2007 Coll. on Investment Aid |
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June: Tax & Legal News |
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| Social and Health Insurance | Instruction of the Tax Directorate of the Slovak Republic on for “classic permanent establishment” | Announcement of the Tax Directorate of the Slovak Republic Regarding Application of Withholding Tax Provision on Income from Cash Held on Bank Accounts | Draft Directive on the Common Consolidated Corporate Tax Base | Methodological Instruction of the Tax Directorate of the Slovak Republic for the Amendment of the VAT Act Effective from January 2011 | Methodological Instruction of the Tax Directorate of the Slovak Republic Regulating the Supply of Gas, Electricity, Heat and Cold | Methodological Instruction of the Tax Directorate of the Slovak Republic for Determining the Place of Supply of Services in Line with Article 16 (3) of the VAT Act | EU Council Implementing Regulation on the VAT Directive | “Euro-amendment” to the Labour Code Broadens the Rights of Employees Returning from Parental Leave | European “Blue Card” for Highly-Skilled Workers | Change in Conditions for Granting Investment Aid | Directive 2011/35/EU of the European Parliament and of the Council of 5 April 2011 Concerning Mergers of Public Limited Liability Companies | EU Proposed Changes in the Taxation of Energy Products | Customs |
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April: Tax & Legal News |
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| Social Security and Health Insurance | Amendments to the OECD Model Double-Taxation Convention and related Commentary | VAT-related Decisions of the European Court of Justice C-540/09 – Skandinaviska Enskilda Banken AB Momsgrupp | C-497/09, C-499/09, C-501/09 a C-502/09 – Bog & Co | C-116/10 – Feltgen a Bacino Charter Company | Contribution to Handling Emergency Stocks of Crude Oil and Petroleum Products | Opening of the Labour Markets in Germany and Austria | Publication of Court Rulings | Employment Contracts of Managers and Members of Statutory Bodies Not Valid in the Czech Republic | Proposed Amendments to Legislation as Part of Tax and Customs Administration Reform |
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March: Tax Alert |
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| Recent developments in the area of emissions allowances taxation |
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February: Tax & Legal News |
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| Social and Health Insurance Contributions | C-277/09 RBS Deutschland Holdings GmbH | C-103/09 Weald Leasing Ltd | C-430/09 Euro Tyre Holding BV | C-270/09 Macdonald Resorts Ltd | Electronisation, Simplification and Speeding Up of Cadastral Proceedings |
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February: Tax Alert |
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| State Aid and Open Structural Funds Initiatives in Slovakia and Czech Republic |
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February: Special edition |
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| Taxation of Emissions Allowances in Slovakia |
| 2010 |
2012 / 2011 2010 / 2009 / 2008 / 2007 |
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December - Direct Tax |
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| Personal Income Tax | Change of the place of supply for selected services | Documents required for a VAT exemption of imports, if they are followed by a delivery of goods to another EU Member State | Corporate Income Tax |
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December - Indirect Tax |
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| Amendment to the VAT Act | New rules for electronic cash registers | Amendments to excise duty legislation |
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October - Income Tax |
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| Proposed Amendment to the Income Tax Act |
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October - VAT |
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PDF |
| Proposed Amendment to the VAT Act and Related Increase of the Standard VAT rate to 20% | Extension of the Deadline for Submitting VAT Refund Requests | EU Council Directive on Invoice Issuance | Guideline of the Slovak Tax Directorate on Determining the Place of Supply of Cleaning Services | Recent Case-law of the European Court of Justice |
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July |
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PDF |
| Reduced VAT rate of 6% - sales from small farmers | Proposed amendment to the VAT Act | Guideline of the Slovak Tax Directorate on VAT grouping | Excise movement and control system | Recent case-law of the European Court of Justice |
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February |
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| Conditions for employment of employees for defined period or for less than 15 hours a week have been changed. Conditions for issuance of residence permits, mainly to foreigners active at strategic foreign investors, have been partially simplified. Once again, the conditions for conclusion of agreements with consumers became more strict. |
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January |
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| New VAT return and EC Sales List forms applicable from 1 January 2010 |
| 2009 |
2012 / 2011 / 2010 / 2009 / 2008 / 2007 |
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December |
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| Amendment to the Act on Income Tax – Corporate Income Tax ( PDF) | Amendment to the Act on Income Tax – Personal Income Tax and Amendment to the Act on the Administration of Taxes and Charges ( PDF) | Amendment to the VAT Act ( PDF) |
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September |
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| Conditions for Receiving Investment Incentives in Slovakia “Flexi-account” of Working Hours (Amendment to the Labour Code) (European) Payment Order |
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August |
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| Recent Developments in Value Added Tax |
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April |
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| New Legal Regulation regarding Late Charges in Civil and Business Liability Relationships Amendment to the Act on the Compensation of Travel Expenses and Some of Its Tax Impacts on the Employer and the Employee Electronic signature |
| 2008 |
2012 / 2011 / 2010 / 2009 / 2008 / 2007 |
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December |
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PDF |
| Amendment to the Act on Corporate Income Tax | New Rules for IC Transactions | A New Act on Protection against the Legalisation of Proceeds from Crime | The Act on Protection of Bank Deposits |Consumer Contracts (Civil Code) |
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June |
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| Euro Conversion |
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February |
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| Cross-Border Mergers News |
| 2007 |
2012 / 2011 / 2010 / 2009 / 2008 / 2007 |
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December |
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PDF |
| Amendment to the Income Tax Act | New Act on Investment Assistance | Amendment to the Slovak VAT Act | ECJ Case Law | Amendment to the Trades Licensing Act |
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October |
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PDF |
| Proposed amendment to the income tax act | Amendment to the labour code | Amendment to the Act on administration of tax and charges |
