February 2019
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Sponsored by EY in GreeceThe case at hand concerned an appeal of an individual, who is a tax resident of the UK, who requested annulment of the special solidarity tax assessment imposed by the Greek tax authorities on income realised in the 2015 tax year
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Sponsored by Eurofast Bosnia & HerzegovniaBosnia's Brčko District Assembly adopted amendments to the Law on Cash Registers on October 17 2018, narrowing the list of persons who are obliged to register invoices using cash registers. The new amendments now grant exemptions to a number of taxpayer categories including: farmers not registered for VAT, farmers and craftsmen selling their own goods, small companies (as per the Law on Personal Income Tax), municipal public companies, banks, insurance companies, insurance funds, postal companies, religious institutions, educational institutions, libraries, museums, and gambling and betting related activities.
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Sponsored by Deloitte LuxembourgLuxembourg has transposed the EU's Anti-Tax Avoidance Directive (ATAD) into its domestic law, with the rules applying for financial years starting on or after January 1 2019.