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Deloitte Edge News 12/19 | EN

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Deloitte Edge News 12/19 | EN NEWS | DIRECT TAXES December 2019 Judgment of the Supreme Court of the Czech Republic on withholding tax on licence fees The Supreme Court of the Czech Republic dismissed a cassation appeal of a taxpayer who failed to withhold tax from the payment of a licence fee. The Court held that the payment for a licence fee under a sub-licence agreement concluded between Czech tax residents should have been subject to withholding tax, as the final beneficiary of the licence fee was a tax non-resident, with its registered office in Russia. In addition, the Court could not see any reason for differentiating between taxation of regular repeated payments, the amount of which depends on the production value, and taxation of a one-off (first) payment for a licence. Amendment to the Income Tax Act introducing shorter depreciation periods for buildings for employee accommodation was adopted In late November 2019, the members of the National Council of the Slovak Republic approved an amendment to the Income Tax Act which introduces a shorter depreciation period for buildings primarily used to accommodate employees for companies and cooperatives with more than 49 employees and partially exempts such employee in-kind income. The effective date of the amendment is 1 January 2020. Valéria Morťaniková Matúš Falis [email protected] [email protected] Lenka Brunovská [email protected] Notice of a taxpayer who is a healthcare professional The Financial Directorate of the Slovak Republic issued a new template form related to in-kind benefits received by healthcare professionals from the pharmaceutical company. The notice is filed by a taxpayer who is a healthcare professional providing medical care as a natural person – non- entrepreneur. Taxpayers are only obliged to file the above notice if they received from the pharmaceutical company an in-kind benefit which is not income from dependent activities or income from business activities. New template forms for employees and employers The following new template forms to be used in connection with taxable income from dependent activities have been issued: • Declaration of the Application of a Tax Allowance per Taxpayer and Tax Bonus; • Certificate on Taxable Personal Income from Dependent Activities; • Application for Annual Reconciliation of Tax Prepayments; • Declaration on Assignation of a Portion of Personal Income Tax Paid; • Certificate on the Payment of Tax on Income from Dependent Activities. Michaela Kováčiková [email protected] NEWS | DIRECT TAXES December 2019 Amendment to the Tax Code adopted On 15 October 2019, the National Council of the Slovak Republic approved an amendment to Act No. 563/2009 Coll. on Tax Administration (The Tax Procedure Code) and on Amendments to Certain Acts, as amended, which introduces, inter alia, enforcement by the suspension of a driving licence, changes to the penalty code, extension of tax audits, changes to notification obligations of tax entities and powers of attorney, and automatic income tax registration of tax entities from 2021. Martin Sabol [email protected] NEWS | INDIRECT TAXES December 2019 Update of Section F On 25 October 2019, the Financial Directorate of the Slovak Republic published an updated overview of activities under Section F of the Classification of Products by Activity (CPA). Extension of the list of goods with a reduced tax rate The amendment to the VAT Act effective from 1 January 2020 supplements Annex 7 related to the list of goods with a reduced tax rate. The reduced tax rate is mainly extended to newspapers, magazines and other periodicals. In addition, the application of a reduced tax rate is extended to healthy dairy products, 100% bryndza sheep cheese, healthy fruit and vegetable juices, honey and various types of fruit and vegetables. Overview of the Amendment to the VAT Act The Financial Directorate of the Slovak Republic published information on the adopted amendment to the VAT Act. The information provides an overview of changes to the VAT Act effective from 1 January 2020. Judgments of the Court of Justice of the European Union on VAT C-692/17 – Tax exemption in respect of transactions concerning the granting, negotiation and management of credit does not apply to a transaction which, for the taxable person, consists in assigning, to a third party, for consideration all the rights and obligations deriving from the taxable person’s position in enforcement proceedings for recovery of a debt recognised by a judgment, the payment of which was secured by a right over sequestered immovable property awarded to that taxable person. Ján Skorka Katarína Mikovínyová [email protected] [email protected] Ivana Dvořáková Miloš Jošt [email protected] [email protected] NEWS | ACCOUNTING December 2019 Amendment of the Accounting Act The President of the Slovak Republic signed an amendment to the Accounting Act which lays down provisions related to annual reports effective from 31 December 2019 and provisions related to the audit of annual and extraordinary separate financial statements by an auditor effective from 1 January 2020. Thresholds that trigger an audit obligation have been increased for total assets from EUR 1 000 000 to EUR 2 000 000 and for net turnover from EUR 2 000 000 to EUR 4 000 000. Amendments to References to the Conceptual Framework in IFRS Standards On 29 November 2019, the European Union adopted Amendments to References to the Conceptual Framework in IFRS Standards. The amendments are intended to modify standards and interpretations to refer to the amended Conceptual Framework in IFRS Standards. The exception is IFRS 3 Business Combinations which will be amended in a separate project. These Amendments to References are effective for annual reporting periods beginning on or after 1 January 2020 and early adoption is permitted. Ľudmila Buzgová [email protected] NEWS | LEGAL December 2019 Amendment to the Antidiscrimination Act seeks to bridge the gender pay gap The MPs’ amendment to the Antidiscrimination Act seeks to bridge the long-term gender pay gap. Employers with 50+ employees and public authorities would be obliged to publish remuneration data for men and women. Employers with 500+ employees would be subject to an additional obligation to prepare and submit “comparative reports”. Members of Parliament finally adopted higher bank levy The National Council of the Slovak Republic adopted a submitted amendment to the Act on a Special Levy on Selected Financial Institutions, which increases the levy from 0.2% to 0.4%, and extends the levy beyond 2020. Dagmar Yoder [email protected] Extensive changes to waste disposal from next year As of July 2020, EU directives on waste will be transposed into Slovak law, which seek to support producers placing recyclable products on the market. The draft proposes measures to promote reuse of waste, recycling and other waste recovery activities. The amendment will impact the business environment primarily by laying down new obligations which would increase overall liability for products placed on the market and waste production. The draft act stipulates a ban on single-use plastic products in Slovakia. Róbert Minachin [email protected] NEWS | TAX ALERT December 2019 Tax impacts of Brexit For more on Brexit, we encourage you to: Sign up for the Brexit blog Register for the Brexit Newsletter Access the Tax Brexit Portal Visit our Deloitte.com site This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, any of its member firms or any of the foregoing’s affiliates (collectively the “Deloitte Network”) are, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your finances or your business. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication. *** Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/sk/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Deloitte provides audit, tax, consulting, transaction advisory and legal services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries and territories, Deloitte brings world- class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte‘s approximately 245, 000 professionals are committed to making an impact that matters. © 2019 Deloitte in Slovakia.
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