your strongest link

Select PRO BONO issue

 

Newsletter PRO BONO

The Čarnogurský ULC PRO BONO newsletter focuses on new laws and various other legal matters. It is published monthly and provided free of charge.

PDF Download

To insure a correct appearance of PDF, please click the link with the "right" button. Choose "Save link as…" and open the PDF-file directly from your hard drive.
  Archive »
Home » Newsletter Pro Bono

December issue of ULC Čarnogurský PRO BONO newsletter

 

Articles of this issue

2010/12 Changes to the Act on Income Tax
One of the main goals of the Slovak Government is to retain an effective, simple and neutral tax system in the area of income taxes. Parliament has therefore approved an amendment to the Act on Income Tax, restricting some advantages and exceptions from income tax, with an effort to improve the business environment.
» Other  
2010/12 Amendment to the Act on Value Added Tax
Based on a government proposal, an amendment to the Act on Value Added Tax has increased the rate at which the tax is levied and, at the same time, abolished the reduced VAT rate applied to so-called sale of farm goods. The amendment has also transposed into Slovak law several regulations of the Council of the EU. These changes affect, in particular, tax rules concerning the supply of cultural, sports, or artistic services, conditions restricting tax avoidance on the import of goods, and VAT deduction rules regarding immovable property.
» Small, medium enterprises  
2010/12 Amendment to the Act on Parental Allowances
The Amendment to the Act on Parental Allowances, in effect as of January 1, 2011, enables parents to perform profit-making activities during the period that they receive parental allowances, granted that they provide appropriate child care.
» Other  
2010/12 Amendment to the Customs Act
The Amendment to the Customs Act has adjusted the competences of customs bodies within the regime under which imported goods are released into free circulation, in particular in the event of a suspicion that imported goods may constitute a health risk. The amendment has also broadened the competences of the Customs Criminal Office and the Board of Customs.
» Other  
2010/12 Changes to the duty to prepare a consolidated financial statement and consolidated annual report
Preparation of a consolidated financial statement and consolidated annual report is one of the duties stipulated by Act No. 431/2002 Coll. on Accounting. The most recent amendment to this act, in effect as of December 31, 2010, incorporated an exception to this duty. The ULC Čarnogurský PRO BONO newsletter provides you with further details concerning this exception.
» Large enterprises  
2010/12 Being prepared in Parliament – Amendment to the Labour Code
An amendment to the Labour Code was discussed at a first reading in the National Council of the Slovak Republic (NR SR, i.e. parliament). The amendment should ensure harmonisation of Slovak legislation with EU legislation, in particular in the application of the principle of equal treatment.
» Other