Mazars Tax View - September 2017

Dear readers,

we would like to welcome you back from the summer holidays and sum up what you will find in this, the tenth issue of our tax newsletter.

The “tax package” came into effect on July 1, almost 3 months after it was passed. In the last issue we looked at the amendment to the Income Tax Act, specifically those parts dealing with personal income tax, so this time we will introduce you to the most important changes in corporate income tax. The tax package also includes an amendment to the VAT Act, from which we chose 2 interesting themes for you. One of these is the application of VAT for advance payments, which is enshrouded in a number of uncertainties. The second theme deals with the newly-introduced institute of unreliability for non-VAT payers.

In light of the increasing frequency of demands by tax administrators to demonstrate the actual provisioning of services, we have prepared an article for you that looks at this issue in more detail. Last, but not least, we would like to draw your attention to an interesting decision of the Supreme Administrative Court concerning the delegation of local jurisdiction and the performance of the tax administration.

We wish you a pleasant read.