Roman Pecháček

Amendment to the VAT Act effective from 2019 The Ministry of Finance has prepared an extensive amendment to the VAT Act that should come into effect (with certain exceptions) in 2019. The Government presented the draft to the Lower House (Chamber of Deputies) in June 2018. As the Chamber of Deputies has only begun to […]

First WTS Tax Bridge: Issue Permanent Establishments in Central and Eastern Europe We would like to introduce you to the first issue of the WTS Tax Bridge newsletter for Central and Eastern Europe. The quarterly WTS Tax Bridge newsletter will deal with interesting tax and legal topics from the perspective of different Central and Eastern […]

Amendment to the Act on the Electronic Registration of Sales The Constitutional Court has decided to cancel certain provisions of the Act on the Electronic Registration of Sales (EET), acting on a proposal from a group of deputies. The major changes and anticipated legislative measures are described below. What will change and from when will the changes […]

International tax news in WTS Global publications We would like to inform you of three newsletters recently published by WTS Global: International WTS Journal, Transfer Pricing Newsletter and WTS Global VAT Newsletter. Tax Control Framework The latest issue of the International WTS Journal deals with the “Tax Control Framework” (TCF) – internal VAT control procedures designed […]

Key information concerning employment and employee taxation in Europe Do you know the income tax rate in Slovakia? How much employees and employers in Germany pay for social security insurance? The net wage difference between a single and a married employee with two children in Portugal? Which permits are required for work in Belgium? “Assignments to Europe […]

AMENDMENT TO THE VAT ACT On 1 July 2017, the long-awaited amendment to the VAT Act will come into effect. The government presented this draft amendment to deputies for discussion as early as July 2016. Below are some changes the amendment will introduce. Unproven shortage The current VAT Act does not provide for a VAT regime […]

Ministry of Finance Discussion Paper on the Implementation of the Anti-Tax Avoidance Directive Council Directive (EU) 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (Anti-Tax Avoidance Directive, ATAD) was adopted in July 2016. The Directive should be implemented by 31 December 2018, with the exception of […]