The Polish president signed the amendment of both the VAT as well as the Tax Ordinance Acts on August 29, 2019. The amendment implements regulations on the so-called new matrix of VAT rates and binding rate information (“WIS”).
From 1 September 2019 a novelty being a part of anti-bureaucracy law and relating specifically to the provision focusing on reducing the red tape by the use of the public administration´s information systems (IS) assumes effect. In this case, the bodies of state power when fulfilling their official duties are liable and entitled to obtain and use data registered in the public administration´s IS and also to provide such data to one another in essential scope.
The commercial arbitration is a form of alternative jurisdiction to usual courts of law in Romania and does not apply in disputes concerning the civil status of the individual, the capacity of persons, succession debates, family relations, as well as the rights over which they cannot dispose of.
The obligation to adjust the deducted VAT arises to taxable person in respect of capital goods acquired or their self-generation at own expense if he changes the purpose of their use. A change in the purpose of use of investment property is also the leasing of real estate with exemption from tax.
We would like to inform you about the case concerning the VAT payable on the agency business services with the conditional commission instalments that was recently decided by the European Court of Justice (ECJ).
Glasses for office workers are controlled by the Decree No. 50 of 1999 (November 3) of the Minister/Secretary of Health, which states that workers who use a display device regularly for at least 4 hours a day from their working hours, shall be entitled to the usage of glasses while being in front of the screen.
In Hungary, the bill T/6351 („Summer Tax Package”) – including many modifications – is still under negotiation, but since July 1, 2019, changes have already taken place as a result of previous regulations.
Recently, the European Court of Justice discussed a VAT regime in relation to the royalty payable to an author of an original work of art on the basis of the resale right. When making their decision, the judges referred to the earlier judgment relating to fees on blank media and recording as well as reproduction devices paid by producers and importers.