Mazars Tax View - 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.

We hope that the year 2021 will be a considerably calmer and more stable year and, in the name of all the employees of Mazars, we wish you above all a lot of health, well-being and success in your personal and professional lives.