Mazars Tax View - January 2016

Dear readers,

I would like to welcome you in 2016 and to introduce the New Year's issue of our tax newsletter. As every year, the legislators made a lot of changes in tax regulations for the new upcoming year, which we are going to briefly introduce in this issue.

The most important new tax issue is undoubtedly the new obligation of VAT payers to file control statements; we dealt with this theme in detail in our Tax Alert published in October. We plan to describe the first practical experience with filing the control statements in the following Mazars Tax View  published in March.

As the main topic we publish the analysis of an interesting award by the Supreme Administrative Court concerning intragroup restructuring and tax deductibility of interest on loans granted within the group.

On behalf of all employees of Mazars, I wish you good health, happiness and success in your business activities in the New Year.

Pavel Klein
 Tax Leading Partner
 Mazars