Mazars Tax View - December 2018
Mazars Tax View - December 2018
The year 2018 is slowly coming to a close and, as usual, we will be waiting restlessly to see whether the Chamber of Deputies and Senate will manage to pass the tax bundle by the end of the year so that it can come into effect from 1 January.
The tax bundle is a set of amendments of many regulations and in this issue we look at important changes in the area of VAT. One of the significant changes is the assessment of whether the CEO or member of a statutory body is a taxable person, and so we dedicate a separate article to this theme.
In another article we outline the measures the European Commission proposed for the fair taxation of the digital economy, which has been growing very quickly in recent years.
Last, but not least, I would like to draw your attention to the article on the new DAC 6, which imposes the obligation, on tax subjects and their tax and legal advisors, to announce information on their cross-border arrangements (e.g. holding structures).
