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Tax News 2018 Adopted Amendments to the Slovene VAT Act

Purpose and goal of the amendment

Tax News 2018 Taxation of Digital Economy

EU Proposes Reform of Digital Economy Taxation

TAX NEWS 2018 Adjustment to the deducted value added tax regarding properties

If a property is unoccupied during a certain period, this does not necessarily mean it is not being used for a taxed activity

Tax News 2018 VAT Exemption on Real Triangular Transactions

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.

Tax News 2018 Should the time spent on business trips and on-call service be included in the working time?

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.

Tax News 2018 Treatment of services directly related to the international trade

The Slovene tax authority (furs) published an additional explanation (no. 4230-582/2017-3) regarding the treatment of services directly related to the international trade.