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Amendment to the provisions concerning adjustments in the importation of services


On September 7, 2021 an amendment to the Value Added Tax Act came into force, introducing, inter alia, changes regarding the moment of accounting for input tax on the import of services.

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Letting a property vs. fixed establishment

A property rented out in a Member State does not constitute a fixed establishment where the owner of that property does not have his own staff to provide rental services. This is the result of the CJEU (Court of Justice of the European Union) judgement of June 3, 2021 in the case Titanium Ltd versus Finanzamt Österreich, formerly Finanzamt Wien (C-931/19).
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Amendments to the TPR-related regulations


Most taxpayers are currently finalising their transfer pricing documentation for 2020. Meanwhile, the Finance Ministry has prepared another proposal for changes. The draft regulations of the Minister of Finance, Funds and Regional Policy amending the regulations on transfer pricing reports - with respect to corporate income tax (CIT) and personal income tax (PIT), respectively - have been published on the website of the Government Legislation Centre.

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