Manufacturing activities in a group can be organized in different forms. In general, we distinguish four basic models, namely: a full-fledged producer, a manufacturer with limited powers, a contracted manufacturer, and wage labor. A full-fledged manufacturer carries out all manufacturing activities, from the design of the product to the final sale to the customer. This…
(Slovenčina) I tento rok sme podporili kultúrne podujatie ,,Festival Osmidiv“ usporiadané ôsmym rokom pre deti a osoby s mentálnym postihnutých v Banskej Štiavnici.
Hendikepované deti sa aj vďaka našej pomoc mohli naučiť nové zručnosti na workšopoch ako exotické tance ZUMBA, enkaustiku – maľovanie horúcim voskom, výrobu šperkov, prácu s drôtom, prútikárstvo a maľovanie na tvár. Teší nás, že sa tieto deti bavili a my sme takto nepriamo mohli podielať na ich radosti.
There will most likely also be changes in Act No. 563/2009 Coll. on tax administration (tax procedure code) beginning next year. The Ministry of Finance of the Slovak Republic has put forward a draft amendment of the act on tax administration whose aim is to contribute towards greater transparency of the business environment, a better…
Beginning the next year, there are also changes planned for the act on value added tax. The Ministry of Finance of the Slovak Republic has submitted a draft act on value added tax focused on those areas that need to be synchronized with the practice of the Court of Justice of the European Union as…
Currently, the Ministry of Finance of the Slovak Republic is putting forward a draft amendment of the act on income tax that reinforces the existing measures for the protection against tax fraud. The draft amendment is extended of the rules for the protection against aggressive tax planning as well as the rules against tax base…
We should like to inform you that as of 25 May 2018 the General Data Protection Regulation will become valid throughout the European Union, replacing the existing legal regulations. During this period, all concerned entities are obliged to revise their information systems and personal data treatment procedures. Numerous mechanisms included in the GDPR are known…
Since July 2017, the Financial Administration has begun monitoring illegal hazard on the Internet. The monitoring is focused on web pages that do not abide with the currently valid Slovak legislation in accordance with the provision of the law on gambling. It especially concerns the entities that run online gambling without a valid license issued…
On 10 July 2017, the OECD released a new revised edition of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The introduced changes are significant globally since the OECD Guidelines represent the major and most reputable regulation resource on transfer pricing. The new edition especially includes the changes that were approved during 2015…
The amount of the living wage, that had not changed over the last 4 years due to low inflation, increased from 198.09 EUR to 199.48 EUR as of 1 July 2017. In practice, it means that social benefits will be moderately increasing and tax burden will decrease as of 2018. In 2018, the nontaxable part…
The draft amendment of the Commercial Code that is presently undergoing a process of interdepartmental marking up features several novelties and adjustments that, once passed, are to become effective as of 1 January 2018. The proposed changes follow from the action plan of the fight against tax fraud that the Slovak Republic is also committed…
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