Mazars Tax View - 1/2021

In the first article we will introduce you to the extensive amendment to the tax code, which came into effect on 1 January 2021.

At the very end of last year, the “tax package”, which brings significant changes across the tax acts, was passed after a hectic legislation process. We bring you the most important of these changes in the area of VAT and corporate and personal income tax.

In another article, we present you with the interesting decision of the Supreme Administrative Court dealing with a request to waive tax accessories and how the tax administrator can view the fulfilment of the condition of reliability of a tax subject, which is an assumption for the successful approval of a request.