Case law
18 July 2017

SAC: Partial payment orders may not be issued

According to the Supreme Administrative Court, the Tax Procedure Rules do not allow the issuance of a payment order for only a portion of tax. This means that VAT payers from whom the tax administrators retain excess deductions sometimes amounting…

Case law
15 June 2017

Full damage compensation in car accidents

The Constitutional Court again ruled on compensation of damage in car accidents. After a series of rulings dealing with the amortisation of spare parts used to repair crashed cars, the court now looked into the issue of compensation for damage…

Case law
15 June 2017

Meeting conditions for exempted delivery

Proving the entitlement for VAT exemption when delivering goods to another member state is becoming increasingly difficult due to the growing demands of the tax administrators. Taxpayers will thus surely be happy to hear of any ruling that may make…

Case law
15 May 2017

Supreme Court: end of zero tolerance to alcohol at work

Although the Labour Code bans employees from entering the workplace under the influence of alcohol, the Supreme Court in its recent judgment stated that not every breach of this duty is automatically a justified reason for dismissal. According to…

Case law
15 May 2017

Stricter conditions for tax deductibility of expenses?

Some rulings by the Supreme Administrative Court (SAC) have surprising outcomes and de facto narrow the space for recognising expenses as tax-deductible by requiring proof that that a service was received from a specific supplier.

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