The Resource Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022
Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022
Resource Information
The item Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article considers important amendments to Slovak tax law in 2022, including a more taxpayer-friendly treatment of loss carry forwards, mandatory electronic communication with tax authorities, possibility of electronic archiving, and reduction of the threshold for the application of the reduced income tax rate of 15%. Additional new requirements for VAT taxpayers were also implemented. These requirements comprise the registration of bank accounts with tax authorities and the checking of creditors’ bank accounts against an account directory published by the tax authorities
- Language
- eng
- Label
- Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022
- Title
- Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022
- Language
- eng
- Summary
- The article considers important amendments to Slovak tax law in 2022, including a more taxpayer-friendly treatment of loss carry forwards, mandatory electronic communication with tax authorities, possibility of electronic archiving, and reduction of the threshold for the application of the reduced income tax rate of 15%. Additional new requirements for VAT taxpayers were also implemented. These requirements comprise the registration of bank accounts with tax authorities and the checking of creditors’ bank accounts against an account directory published by the tax authorities
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 32 (2022), no. 4 ; p. 195-197
- http://library.link/vocab/creatorName
- Feith, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- losses
- carry-over
- tax technology
- reduced rate
- VAT
- Label
- Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022
- Label
- Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Wesentliche-%C3%84nderungen-im-slowakischen/efWQeNb3MrU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Wesentliche-%C3%84nderungen-im-slowakischen/efWQeNb3MrU/">Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Wesentliche-%C3%84nderungen-im-slowakischen/efWQeNb3MrU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Wesentliche-%C3%84nderungen-im-slowakischen/efWQeNb3MrU/">Wesentliche Änderungen im slowakischen Steuerrecht für 2022 = Important amendments to Slovak tax law in 2022</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>