Summary 93 posts

The UK leaves the customs union – „Hard” Brexit

In her last speech on the termination of the EU membership of the United Kingdom, Prime Minister Theresa May said she envisaged full departure from the EU and did not intend to keep certain elements of EU membership. „We do not seek to adopt a model already enjoyed by other countries. We do not seek to hold on to bits of membership as we leave.”

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Changes Affecting Personal Income Tax

The text of the draft tax bill also contains a few provisions that introduce new rules to the Act on Personal Income Tax, while the majority of the changes represent supplementation and clarification of effective statutory provisions.

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Changes in the Rules of Taxation

The most important elements of the proposed changes in the Act on the Rules of Taxation (ART) are aimed at curbing tax fraud and the black economy and moderating the risk of infringements for taxpayers and also address taxpayer qualifications and the preparation of draft tax returns.

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Corporate Income Tax Changes in 2017

The majority of the amendments of the CIT Act are aimed at the expansion of tax benefits, some appear in the draft legislation in the form of tax base benefits, while others as tax benefits.

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