Mazars Tax View 6/2023

We would like to briefly introduce the contents of the June issue of our Tax Newsletter.

After lengthy debates last month, the government presented various areas of the consolidation and economical package, aimed at stabilizing the state budget. In the opening article, we have summarized its most important points regarding the tax area. 

In the next article, we will introduce you to the decisions of the Supreme Administrative Court and Constitutional Court, which dealt with the question of whether the tax administrator is authorized to use camera recordings to challenge the logbook. Furthermore, we will outline the three main pillars of the so-called ViDA package (VAT in the digital age), recently introduced by the European Commission, which will affect the majority of business entities based in the EU in the future. Significant changes to VAT for immovable property are coming soon, so we have prepared an overview of the most important ones for you. 

As there has been a significant increase in tax authority audits in the field of transfer pricing last year, in the last article, we describe the areas of this issue that require increased attention. 

We believe that our articles will be helpful and thought-provoking for you, and we wish you enjoyable reading.

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Mazars Tax View 6/2023

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