In the current issue of Tax & Legal News we would like to draw your attention to the following highlights:
TAXES | How Brexit impacts VAT refund?
Deadline for filing of the application for 2020 VAT refund from the United Kingdom elapses 31 March 2021.
LEGAL | Financial Aid to Maintain Jobs has been increased
From February 2021, the Ministry of Labour, Social Affairs and Family of the Slovak Republic ("MLSAF SR") through the Anti-Pandemic Package First Aid ++, increased aid to maintain jobs, extended the range of applicants for aid and the range of entitled persons.
TAXES | Deadline for filing the income tax return remains (for now) unchanged
Deadline for filing the income tax return for 2020 remains despite pandemic situation unchanged and elapses on 31 March 2021.
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ECOFIN has updated the blacklist of non-cooperative jurisdictions for tax purposes
The European Union has recently amended the list of countries considered as non-cooperating for tax purposes. Following the assessment of the respective criteria in the tax area, the EU Council presented a new EU Blacklist. The changes affected two jurisdictions.
Services supplied to a branch by main establishment belonging to a VAT group are subject to VAT
The Court of Justice of the EU (CJEU) released judgement C‑812/19 Danske Bank, dealing with the VAT treatment of supply of services performed by the main establishment belonging to a VAT group to its branch established in another EU Member State.
