Taxation News – 8th Issue (December 2015)
Greece
- Amendments to the Code of Tax Procedure (C.T.P.) regarding:
A. Transfer Pricing penalties
B. Penalties for the inaccurate filing / non-filing of a tax return
C. Penalties on V.A.T. infringements
D. Penalties on infringements regarding withholding taxes
- Amendments and new provisions to the Tax Legislation regarding:
A. The regulation of 100 instalments (‘doses’)
B. The V.A.T. imposition on educational services
C. The non-recovered income from the lease of real estate property
- The tax treatment of the capital gain of immovable property
Poland
- The answer on how the new government is going to deliver on election promises
Romania
- Applicable tax to the distributed dividends starting with 1 January 2016
Serbia
- The Serbian parliament has adopted the amendments of the Value Added Tax Law whereas their provisions will be coming into effect successively by 1 January, 2017 while Serbian Ministry of Finance has issued an Opinion regarding the V.A.T. status of return of the unsold merchandise
EU
- V.A.T. – deduction of input value
Download: Rokas Taxation Newsflash – December.pdf