Recognition of Tax Expenditure Incurred for COVID‑19 Testing
On 27 January 2021, the Slovak government adopted a draft amendment of Act No. 67/2020 on certain emergency measures in the financial area in relation to the spread of COVID-19 (also dubbed “Lex Corona”). The aim of the present amendment is to include expenditure incurred for COVID‑19 testing in tax expenses and to alleviate the…