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

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
Creator
Subject
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
Instantiates
Publication
Label
Wesentliche Änderungen im slowakischen Steuer­recht für 2022 = Important amendments to Slovak tax law in 2022
Publication

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