Mazars Tax View - December 2022

We would like to briefly present the contents of this year’s final issue of our tax newsletter.

On 1 January 2023 will come into effect a relatively extensive tax package. In the last issue, we informed you about the most important changes in the area of income tax and in this issue, we would like to introduce you to the new corporate income tax known as the windfall tax and to the changes in the area of the value added tax. 

In the next article we’ll remain with VAT and, in connection with the recent decision of the Court of Justice of the EU, we’ll return to the issue of the identification of the real supplier and customer, which we informed you about in detail in the last issue of our newsletter. 

In this issue, we will also present the new notification obligation for operators of digital platforms, which is based on the Council Directive (EU) on administrative cooperation in the field of taxation (the DAC 7 Directive). 

We summarised for you the guidelines of the General Financial Directorate, which specifies the conditions for the waiver of a fine for the non-notification of exempted income for natural persons. 

In another interesting article, you will read under what conditions it will be possible, from 1 February 2023, for an employer to apply a discount on social security contributions for employees working part time. 

We trust that our articles will be helpful and thought-provoking, we wish you a pleasant and peaceful Advent, a wonderful Christmas and much success in the new year 2023.


Mazars Tax View 12/2022