On 15 June 2012, the revised Budget was adopted by the parliament. Exit tax The following changes are made as a consequence to the recent developments in the EU/EEA, especially in the decision of the European Court of Justice in National Grid Indus (Case C-371/10): – an interest charge is introduced on the exit tax which has been deferred and is charged until the date of realization of the asset. The interest is set annually on 1 January of the relevant year (the rate for 2012 is 2.75%); –   a taxpayer has to provide a guarantee for the deferred exit...