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Tax & Legal News

April 2014


Welcome to the latest issue of Deloitte Slovakia’s Tax & Legal News. This publication provides you the latest information from local and international tax and legal areas. If you have any suggestions, please don't hesitate to contact us


 
In this issue:

Indirect Taxes

  • Updated Methodological Instruction on the VAT Transactions Statement

    The Financial Directorate of the Slovak Republic updated the Methodological Instruction on the VAT Transactions Statement.

  • Decisions of the Court of Justice of the European Union in the Area of VAT

    C-464/12 ATP Pension Service A/S – VAT Exemption Related to the Management of Special Investment Funds in the Case of Services Provided by an Occupational Pension Fund
    The CJ EU assessed the applicability of VAT exemption related to the management of special investment funds in the case of services provided by an occupational pension fund. In its judgement, the CJ EU analysed the option of classifying such fund as a special investment fund and the option of applying VAT exemption to partial services. The CJ EU ruled that the VAT exemption related to the management of special investment funds should apply to the fund under review upon meeting specific conditions, and that partial services could be exempt from VAT as part of this provision.

    C-204/13 Malburg – Refusal of the Right to Deduct VAT on the Acquired Client Base at the Level of the Company’s Partner
    The CJ EU ruled that a partner in a partnership of tax advisors who acquires from that partnership a portion of its client base for the sole purpose of making that client base available directly and free of charge to a newly founded partnership, in which he is the principal partner, so that the partnership can use that client base in its business, without that client base, however, becoming part of the capital assets of the newly founded partnership, is not entitled to deduct input VAT.

Legal

Others


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