199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
GENERAL PROVISIONS Regardless of the body in question, the Act sets out general provisions for members of each of the aforementioned bodies, in particular concerning: the …
In terms of taxation, the family foundation appears to be a highly advantageous solution, as it is exempt from corporation tax until funds are distributed to …
What is a European VAT number? In practice, a European VAT number is simply the VAT number assigned to a business upon registration, which, in the …
From the Explanatory Memorandum to the Draft Family Foundation Act (Parliamentary Document No. 2798), we can infer that the concept of a family foundation is based …
The list of entities with the status of property tax payers is set out in Article 3(1) of the aforementioned Act, which provides that the following …
Who is the company’s activity report intended for? As a general rule, in accordance with Section 49 of the Accounting Act, the submission of reports on …
Training expenses for B2B partners as tax-deductible costs – inconsistent interpretation by the National Tax Information Service This issue is not interpreted uniformly by the National …
Troublesome entertainment expenses By way of introduction, in accordance with the provisions of the Corporate Income Tax Act and the Personal Income Tax Act, entertainment expenses, …
So who is entitled to a statutory share? It could be said that it is the immediate family – the descendants (children, grandchildren), the spouse and …
What the case concerned The subject of the ruling by the Court of Justice of the European Union (hereinafter: ‘CJEU’) was a response to a request …
For the purposes of this Act, specific instances of insolvency have been described in detail. It may therefore turn out that a company in liquidation does …
New powers In accordance with the amended wording of Article 48 of the Act of 16 November 2016 on the National Tax Administration, a bank shall …
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