Slovak Republic Tax News

Slovak Parliament Approves Amendments to the Value Added Tax Act

21 July 2014

Slovakia to Reinstate Thin Capitalization Rules

11 July 2014

European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'

2 July 2014

10 EU Member States Aim to Implement Financial Transaction Tax by 2016

8 May 2014

Tax Treaty between Slovakia and Kuwait Enters Into Force

16 April 2014

Treaty between Kuwait and Slovak Republic enters into force

14 March 2014

Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial

14 March 2014

White List published

1 February 2014

Amendments regarding withholding tax applicable to taxpayers of non-contracting states

1 February 2014

Amendments to Income Tax Act approved

31 December 2013

Binding rulings introduced

31 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Draft amendments to Income Tax Act

2 December 2013

Protocol to treaty between Poland and Slovak Republic – details

2 December 2013

Amendments to Tax Procedure Code

2 December 2013

Protocol to treaty between Poland and Slovak Republic signed

12 November 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Amendments to the Income Tax Act approved

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Treaty between Kuwait and Slovak Republic signed

9 February 2013

Protocol to treaty between Switzerland and Slovak Republic enters into force

14 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012