Extention of local reverse charge regime from 1.4.2015 (Czechia)
This is a change of VAT law already approved in 2014, only with effective date as of 1.4.2015. The reverse charge applies to transactions with total amount of the tax base supplied all the selected goods exceeds the amount of CZK 100 000 (if more types of goods are selected then sum of the relevant one needs to considered, not separate values per product code).
New Whistleblowing Act creates obligations for businesses in Slovakia
On 16 October 2014, Slovak Parliament approved the Act on Several Measures Relating to Reporting of Serious Anti-Social Activity and on Amendments and Supplements to Certain Laws, referred to as the Whistleblowing Act.
Occupational Health Service in Slovakia
With effect from 1.1.2015, all employers are required to provide occupational health services.
On changes of personal income tax and social security in Hungary
In the recent issue of PS Hungary Newsletters we review the most important changes of personal income tax, social security contributions and social contribution tax.
On changes of taxation in Hungary - 2014
In the present issue of PS Hungary Newsletter we review many changes of the Hungarian taxation.
Transfer pricing in Slovakia
The core Transfer Pricing rules were laid down in the Act No. 595/2003 Coll. On Income Tax (“Income Tax Act”) with effective date as of 1 January 2009.