Purpose and goal of the amendment
The corporate taxation at EU level is, to a large extent, not uniform, as EU Member States may partly freely regulate their taxation systems for corporate income.
EU Proposes Reform of Digital Economy Taxation
If a property is unoccupied during a certain period, this does not necessarily mean it is not being used for a taxed activity
In the Court's view, the non-compliance with the formal requirements for VAT exemption on interim acquisitions in triangular transactions may not necessarily constitute a ground for the denial of the right to exemption. When examining the right to exemption, the content of the triangular transaction and the principle of fiscal neutrality are to be taken into account.
The [Slovene] Employment Relationship Act (hereinafter: “ZDR-1”) defines the working time as the sum of the effective working time, the time for the break during the working time and the time of all justified absences from duty.