In the current issue of Tax & Legal News we would like to draw your attention to the following highlights:
Upcoming changes in the amounts of meal and travel allowances
The Ministry of Labour, Social Affairs and Family of the Slovak Republic increased the amounts of meal allowances and the amounts of basic compensation for the use of motor vehicles on business trips. In this article, we provide an overview of the changes effective as of 1 May 2022.
Can a fixed establishment of a company be created through the use of its subsiduary’s resources?
The Court of Justice of the EU dealt with a question on whether a company which has its registered office in one Member State has a fixed establishment in another Member State because that company owns a subsidiary there that provides it with human and technical resources under contracts on provision of i.a. marketing, regulatory, advertising and representation services.
Amendment to the Commercial Code will bring changes regarding the transfer of majority shareholding
The law amendment especially regulates the moment when the transfer of a majority shareholding in a limited liability company takes effect.
Short overview of the amendments of the Social Insurance Act
Among others changes, the law amendment abolishes the annual reconciliation of prepayments for social insurance.
