Tax Newsletters 2022
Discover the tax updates from 2022.
Mazars Tax View - December 2022
We would like to briefly present the contents of this year’s final issue of our tax newsletter.
Mazars Tax Alert - Excise and environmental taxes 11/2022
Excise and environmental taxes (often also referred to as energy taxes) affect a large range of businesspeople. Both these taxes affect a wide range of commodities, which include various types of mineral oils (not only fuels, but also various technical oils such as lubricating, hydraulic and other oils), alcohol including denatured alcohol and alcohol in products, beer, wine and intermediate products, coal and other solid fuels, electricity, natural gas and other gases.
Mazars Tax View - September 2022
Following the summer holidays we would like to introduce you the new issue of our tax newsletter. In the initial article we introduce you to the most important proposed changes in the area of income tax that should come into effect from 1 January 2023. In the next article we show you on concrete examples what the deadline is for assessment of the income tax in the context of the possibilities when the tax loss is carried back.
Mazars Tax View - June 2022
We would like to briefly present the contents of the June issue of our tax newsletter. In the introductory article, we will introduce you, in connection to the recent decisions of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the EU, to the issue of the identification of the supplier and customer, which is a necessary condition for the application of the right of VAT deduction or VAT exemption. Another contribution also deals with VAT, specifically the tax regime for sanctions in the light of new European case law.
Tax Alert: The defensibility of losses for entities with a limited functional profile from the point of view of current case law
We would like to draw your attention to an important decision of the Supreme Administrative Court (hereinafter “SAC”) in the field of transfer pricing, which may have extensive implications for several tax entities operating in the position of entities with a limited functional profile (e.g., contract manufacturers, buy-sell distributors, etc.).
Mazars Tax View - January 2022
We would like to welcome you to the year 2022 and to briefly introduce you to this year’s first issue of our tax newsletter.