Mazars Tax View - November 2017

We would like to outline the contents of the November issue of our tax newsletter here. We introduce you to some interesting judgments that the Supreme Administrative Court recently released.

One of these judgments, which applies to non-tax expenses directly related to revenue, makes room for the re-evaluation of the deductibility of this revenue and the achievement of possible additional tax savings. The content of another of the judgments we spotlight concerns the tax obligations of professional athletes competing in collective sports.

Seeing that the third phase of the electronic sales records will be launched on 1 March 2018, we are bringing you information about the subjects that this will affect and what new obligations await them to this end. Other interesting themes include the now traditional news in VAT, this time on the theme of shortages and damages, and a summary of the expansive new amendment to the law on foreigners.

We are sure that our articles will be useful and inspiring for you and we wish you a pleasant read.