Tax & Legal Update
Amendment brings greater protection for farmers and food producers
An important amendment to the Act on Significant Market Power has successfully passed the legislative process and will enter into effect on 1 January 2023. In addition to introducing a broad list of prohibited business practices, it will now apply…
DMA: feared by online platforms, bringing hope for users
Soon, the online world will undergo a radical transformation. As of 1 November 2022, the Digital Markets Regulation entered into force, which will mainly affect large companies doing business in the digital world – such as Apple, Google, or…
CJEU on awarding free-of-charge vouchers to employees
The provision of vouchers to employees free-of-charge does not always mean an obligation to pay output VAT on the transactions. The CJEU (C-607/20) drew attention to the possibility of employers providing them as part of their economic activity,…
Changes in mandatory establishment of databoxes
The mandatory establishment of data boxes for all natural persons will most likely be abolished. The legislative amendment introducing the mandatory establishment of data boxes from 1 January 2023, which is already valid but not yet in effect, will…
Agency employment facing significant changes
The Ministry of Labour and Social Affairs has published a draft amendment to the Employment Act and the Labour Code, introducing new conditions for employment agencies and their employees. The amendment aims to increase the protection of agency…
News in consumer protection legislation
The Amendment to the Consumer Protection Act and the Civil Code will bring several important changes aiming to increase the protection of consumer rights and make it more efficient. Below we provide a summary of some of the changes.
Overview of current and planned subsidy programmes
New subsidy support opportunities this year were mainly provided by the Operational Programme Technology and Application for Competitiveness (OP TAC). Subsidy support could also be obtained from other programmes such as the Modernisation Fund or the…
Is it possible to maintain right to deduct even in chain fraud?
The Supreme Administrative Court in a recent judgment dealt with the right to deduct tax on a supply provided within a fraudulent chain of transactions. The tax administrator did not fully prove that the taxpayer knew, or could have known, that the…
Fuel card market to change significantly?
The application of VAT on fuel cards is a much debated topic among the professional public, mainly due to the lack of relevant legislation. The EC's VAT Committee has issued a working paper which rather surprisingly does not entirely conform to the…
Caution above all: pending litigation clauses in share transfer agreements
Agreements on the transfer of a share in a business corporation quite often contain clauses on pending court disputes and possible future debts of the company being purchased. In such cases, the arrangement may be that the debt shall be paid by the…
Compensation for energy costs for large businesses: applications to be accepted from…
On 2 November 2022, the Ministry of Industry and Trade published the first call for large businesses to apply for aid with respect to increased gas and electricity costs under the European Commission's Temporary Crisis Framework (TCF). Applications…