Tax & Legal Update
Changes in taxation of immovable property in 2025
On 1 January 2025, the second part of the amendment to the Real Estate Tax Act, which already in 2024 introduced numerous significant changes, entered into force. Below, we summarise the most important changes for this year.
CJEU: VAT application upon contract termination
The Court of Justice of the European Union (CJEU) has addressed the issue of applying VAT upon the withdrawal from a contract for services. The court concluded that any amount to be paid after withdrawal from a contract for the supply of services is…
UK introduces ETA
The UK continues to digitise its border controls and is introducing ETA, a new electronic travel authorisation system. The system, which is similar to the US’ ESTA, will be mandatory from April 2025 for citizens of the European Union who want to…
Workplace equality after takeover of employees: how to address differences?
A merger, purchase of a part of business, or transfer of activity: these are the typical situations when employees are automatically (by operation of law) transferred from their original employer to the acquiring entity. This process, referred to as…
New subsidies to support research and development in digitisation and new…
The Ministry of Industry and Trade in cooperation with the Business and Innovation Agency plans to announce two new calls under the Applications programme. It will be possible to obtain support for experimental development and industrial research in…
CJEU: are building foundations a residential structure?
In its judgment, the Court of Justice of the European Union stated that land with the foundations of a residential housing structure is still regarded as building land. The connection of the plots to utilities does not have the effect of changing…
SAC upholds denial of mineral oil tax refund
The Supreme Administrative Court (SAC) dismissed a cassation complaint filed by a company seeking to annul a judgment denying its claim for a refund of excise duty on mineral oils. The company was unable to prove that the mineral oils purchased were…
ViDA : key changes to VAT and their impact on EU business
The European Union reached a major milestone in tax policy when the ECOFIN Council approved a package of measures aimed at modernising VAT rules, known as the VAT in the Digital Age (ViDA) Directive in early November 2024. This comes after almost…
Pillar Two: Exchange of information on information returns within EU (DAC 9)
The European Commission is proposing a single framework for exchanging information on top-up tax information returns, which would allow the filing of a single information return within the EU. The proposal includes a single format for information…