In the current issue of Tax & Legal News we would like to draw your attention to the following highlights:

5 frequently asked questions about employees’ meal allowance

The amendment to the Labor Code effective as of 1 March 2021 introduced the long-awaited possibility of providing employees with a financial contribution for meals instead of meal vouchers or meal cards.

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Kurzarbeit has passed the first reading

On 24 February 2021, the Government of the Slovak Republic approved a bill that addresses the introduction of a permanent regime of abbreviated work, the so-called kurzarbeit.

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Slovak Financial Administration has introduced a new electronic tool

On 15 April 2021 the Slovak Financial Administration made available on its website an online free tool for improving the tax discipline. The service so-called „saldokonto“ enables taxpayers to enter into the system and obtain the current status of fulfillment of their tax obligations.

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EU Discussions on European Financial Transaction Tax

Taxation of the financial sector has long been one of the most controversial topics in European tax policy. Portugal, as the current presidency, is trying to reopen in the Council the debate on the proposal for a Financial Transaction Tax at the EU level.

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CJEU assessed whether a penalty imposed by the tax authority was proportionate

On 15 April 2021, the Court of Justice of the European Union (“CJEU”) released its judgment in the case C-935/19 „Grupa Warzywna Sp. z o.o.“, dealing with a question whether a penalty imposed by the tax authority at a rate of 20% of the amount by which an unduly claimed excess VAT deduction was overstated was proportionate.

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