The judgement of the European Court of Justice (ECJ) in case C-333/20. Berlin Chemie A. Menarini is a new milestone in the interpretation of the concept […]
On 22 December 2021, the European Commission published a proposed Directive targeting aggressive tax planning techniques linked to the use of shell companies. On this basis, […]
The two-pillar initiative of the OECD and G20 countries was originally drafted about two years ago with the aim to combat harmful tax practices and create […]
In our current newsletter, we describe the measures announced in June in order to further mitigate the consequences of the COVID epidemic. Tax administration rules In […]
The recently announced summer legislative package covers several taxes, which has been implemented partly in a clarifying and partly in a supplementary/amending manner. Some changes entered […]
Earlier we informed you about the main tax measures of the economic relief package regarding the second wave of COVID-19. Under a new government decree the […]
In our previous article we already presented the major points of proposed amendments of the autumn tax package submitted for parliamentary approval. The approved, published tax […]