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Slovak Republic Tax News

Update - Tax Treaty between Oman and the Slovak Republic
Apr 19, 2018
Slovak Republic Publishes Release on New PE Rules for Digital Platforms
Apr 03, 2018
Slovak Republic to Sign Tax Treaty with Saudi Arabia
Apr 02, 2018
Tax Treaty between Oman and the Slovak Republic Signed
Mar 28, 2018
CJEU Holds Slovak VAT Refund Period Limit may not Apply if Claimant was Initially Unaware that VAT was Due on Supply
Mar 23, 2018
Tax Treaty between Albania and the Slovak Republic under Negotiation
Mar 14, 2018
Ethiopia Ratifies Pending Tax Treaties with Morocco, Mozambique, Palestine, Poland, and the Slovak Republic
Jan 16, 2018
Slovak Republic Tax Reform Law for 2018 Published
Jan 09, 2018
Slovak Republic Ratifies Pending Tax Treaty with Ethiopia
Dec 06, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Tax Treaty between Saudi Arabia and the Slovak Republic to be Signed
Oct 13, 2017
Slovak Government Approves Draft Legislation for EU Anti-Tax Avoidance Directive and other BEPS-related Measures
Aug 18, 2017
U.S. Publishes CbC Exchange Arrangements with Ireland, Latvia, and the Slovak Republic
Jul 24, 2017
Slovak Government Planning for Introduction of Patent Box Regime and Anti-Avoidance Measures
Jul 07, 2017
U.S. Signs CbC Exchange Arrangements with Denmark, Guernsey, Ireland, Latvia, and the Slovak Republic, and South Korea
Jun 23, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
SSA between Montenegro and the Slovak Republic to Enter into Force
Jun 07, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Azerbaijan Update on Tax Treaty Negotiations
Apr 10, 2017
Slovak Republic CbC Notification Instructions
Mar 28, 2017
Tax Treaty between the Slovak Republic and the U.A.E. to Enter into Force
Mar 24, 2017
Serbia and the Slovak Republic Conclude SSA Negotiations
Mar 22, 2017
Iraq and Slovak Republic to Negotiate Tax Treaty
Feb 23, 2017
Norway Negotiating Tax Instruments with 11 Countries
Feb 23, 2017
Slovak Parliament Adopts Legislation for CbC Reporting
Feb 15, 2017
Tax Treaty between Armenia and Slovakia has Entered into Force
Feb 13, 2017
SSA between Japan and Slovakia Signed
Feb 02, 2017
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Slovak Parliament Approves Tax Law Amendments including Corporate and Dividends Tax Changes
Dec 06, 2016
Legislation for CbC Reporting Submitted to Slovak Parliament
Nov 16, 2016
Slovakia Adopts Amendments for the Exchange of Tax Rulings and APAs in the EU
Nov 11, 2016
Council of the European Union Publishes Note on the State of Play of the Financial Transaction Tax
Nov 03, 2016
U.A.E. Approves Pending Tax Treaty with Slovakia
Nov 03, 2016
Armenia Ratifies Pending Tax Treaties with Serbia and Slovakia
Nov 02, 2016
Slovakia Increases Maximum Basis Cap for Social Security Contributions
Oct 19, 2016
Tax Treaty between Ethiopia and Slovakia Signed
Oct 05, 2016
Slovak Government Approves Tax Law Amendments including Corporate and Dividends Tax Changes
Sep 29, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
Tax Treaty between Malaysia and the Slovak Republic has Entered into Force
Jul 15, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Compromise Accepted on EU Financial Transactions Tax but Final Decision Delayed to September
Jun 21, 2016
EU Council Publishes Report on Status of Financial Transaction Tax
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
SSA between Montenegro and Slovakia Signed
May 27, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Update - Tax Treaty between Barbados and Slovakia
Apr 21, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Montenegro and Slovak Republic Conclude SSA Negotiations
Apr 11, 2016
Slovakia Intends to Negotiate Tax Treaty with Egypt
Mar 28, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Belgium Planning to Drop its Support of an EU Financial Transactions Tax
Jan 25, 2016
Tax Treaty between Iran and Slovakia Signed
Jan 25, 2016
Tax Treaty between Slovakia and the U.A.E. Signed
Dec 28, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Tax Treaty between the Slovak Republic and the U.A.E. to be Negotiated
Nov 27, 2015
SSA between Macedonia and the Slovak Republic to Enter into Force
Nov 25, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
EU Commission Rejects Member States' Request to Apply Reverse Charge for VAT on All Transactions over EUR 10,000
Nov 06, 2015
Tax Treaty between Barbados and Slovakia Signed
Nov 02, 2015
Slovakia Approves Changes to Participation Exemption, VAT and Incorrect Return Penalties
Oct 19, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Slovak Republic Expands Issues that may be Covered by a Binding Tax Ruling
Sep 23, 2015
Update - Tax Treaty between Armenia and Slovakia
Sep 10, 2015
Update - Tax Treaty between Malaysia and Slovakia
Sep 08, 2015
EU Member States Call for Broad Introduction of Domestic VAT Reverse Charge Mechanism
Jul 07, 2015
Progress on EU Financial Transactions Tax
Jul 03, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Slovakia Tax Authorities Issue New Transfer Pricing Documentation Guidelines
May 29, 2015
Tax Treaty between Malaysia and Slovakia Signed
May 28, 2015
Tax Treaty between Armenia and Slovakia Signed
May 19, 2015
Slovakia Planning VAT and Participation Exemption Changes
Apr 30, 2015
New Zealand Announces Tax Treaty and Protocol Negotiation Plans
Apr 09, 2015
Indian Ministry of Finance Clarifies Application of the Tax Treaty Signed with Czechoslovakia in Respect of Slovakia
Mar 26, 2015
Austria and Germany Agree on Timeline for Implementation of EU Financial Transactions Tax
Jan 23, 2015
TIEA between Guernsey and the Slovak Republic to Enter into Force
Jan 21, 2015
Final Proposal on EU Financial Transactions Tax Likely Delayed
Dec 05, 2014
SSA between Macedonia and the Slovak Republic Signed
Nov 28, 2014
TIEA between the Czech Republic and the Slovak Republic Signed
Nov 20, 2014
French Finance Minister to Propose Revisions to Financial Transactions Tax
Nov 05, 2014
Slovak Legislation Amending Rules on Transfer Pricing, Thin Capitalization and Other Tax Areas Approved
Nov 05, 2014
Slovak Republic Introduces New Capital Requirements for LLCs
Oct 31, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
EU Financial Transactions Tax "Still on Track"
Sep 29, 2014
Slovak Transfer Pricing Documentation Guidelines Issued
Sep 26, 2014
Slovak Republic Issues Regulations on Binding Rulings
Sep 17, 2014
TIEA between Slovakia and Andorra Initialed
Sep 15, 2014
Slovak Government Approves Draft Legislation for Transfer Pricing Documentation and Thin Capitalization
Sep 11, 2014
Slovak Government Approves Draft Amendments for Deductible Expenses
Sep 11, 2014
Protocol to the Tax Treaty between Poland and Slovakia has Entered into Force
Aug 01, 2014
Slovak Parliament Approves Amendments to the Value Added Tax Act
Jul 21, 2014
Slovakia to Reinstate Thin Capitalization Rules
Jul 11, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
10 EU Member States Aim to Implement Financial Transaction Tax by 2016
May 08, 2014
Tax Treaty between Slovakia and Kuwait Enters Into Force
Apr 16, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between Kuwait and Slovak Republic enters into force
Mar 14, 2014
White List published
Feb 01, 2014
Amendments regarding withholding tax applicable to taxpayers of non-contracting states
Feb 01, 2014
Amendments to Income Tax Act approved
Dec 31, 2013
Binding rulings introduced
Dec 31, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Draft amendments to Income Tax Act
Dec 02, 2013
Amendments to Tax Procedure Code
Dec 02, 2013
Protocol to treaty between Poland and Slovak Republic – details
Dec 02, 2013
Protocol to treaty between Poland and Slovak Republic signed
Nov 12, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Amendments to the Income Tax Act approved
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Treaty between Kuwait and Slovak Republic signed
Feb 09, 2013
Protocol to treaty between Switzerland and Slovak Republic enters into force
Oct 14, 2012
Treaty between Czech Republic and Slovak Republic – Czech Supreme Administrative Court: No time requirement for creation of fixed place PE
Sep 03, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Amendments to the Income Tax Act approved
Jul 29, 2012
Tax agreement between Slovak Republic and Taiwan signed and enters into force
Sep 15, 2011
Treaty between Kazakhstan and Slovak Republic enters into force
May 12, 2011
Protocol to treaty between Switzerland and Slovak Republic signed and details
Mar 30, 2011
Amendments to Income Tax Act and Act on Accounting – Corporate taxpayers
Mar 05, 2010
Amendments to Income Tax Act and Act on Accounting – Corporate taxpayers
Feb 19, 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Treaty between Slovak Republic and Kazakhstan enters into force
Sep 16, 2009
Treaty between Slovak Republic and Vietnam – details
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Treaty between Slovak Republic and Vietnam approved
Jun 07, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Guidance concerning tax aspects of introduction of euro issued
Aug 30, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Amendment reintroducing thin capitalization rules approved by parliament
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Treaty between Kazakhstan and Slovak Republic ratified
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Mexico and Slovak Republic enters into force
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Treaty between Slovak Republic and Mexico – details
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006