{"id":6586,"date":"2022-10-12T22:15:33","date_gmt":"2022-10-12T20:15:33","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=6586"},"modified":"2022-10-12T22:20:11","modified_gmt":"2022-10-12T20:20:11","slug":"navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/","title":{"rendered":"Draft act to amend Act 595\/2003 on Income Tax, as amended (part 3\/3)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-6518\" src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/dan-z-prijmov-2023-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/dan-z-prijmov-2023-300x200.jpg 300w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/dan-z-prijmov-2023-385x257.jpg 385w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/dan-z-prijmov-2023-769x513.jpg 1360w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/dan-z-prijmov-2023-769x513-769x513.jpg 800w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/dan-z-prijmov-2023.jpg 769w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>Effective 1 January 2024, the draft amendment to the Income Tax Act amends the implementation of a new <strong>interest expense limitation rule<\/strong> targeted against practices that artificially reduce the income tax base by utilising excessive debt financing. The proposes measures are a result of the transposition of Directive (EU) 2016\/1164. For such reason, a new \u00a717k is added \u2013 <strong>Interest expense limitation rule<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Slovakia will continue to employ an exception under Article 11 (6) of the ATAD Directive until the end of 2023 and under which interest expense limitation under \u00a721a only applies to dependent entities. The new provisions of \u00a717k of the Income Tax Act will apply to any interest expenses, including bank interest expenses. The rule says that if the amount of net interest expenses is higher than \u20ac3,000,000, the tax base is increased by the amount by which such net interest expenses exceed 30% of the total tax bases increased by net interest expenses and depreciation included in the tax base for the given tax period (the EBITDA indicator, which is based on tax items). Net interest expenses are defined as the amount by which expenses (costs) for received credit and loans that are tax-deductible expenses exceed the interest income and other income economically equivalent to interest income, which is taxable income.<\/p>\n<p style=\"text-align: justify;\">As opposed to \u00a721a, net interest expenses include those interests that are part of the purchase price or internal costs of an asset (so-called capitalised interest).<\/p>\n<ul style=\"text-align: justify;\">\n<li>21a (1) of the Income Tax Act, in connection with the implementation of \u00a717k and applied practices, specifies that \u00a721a is not applied to interest expenses capitalised into assets in the valuation of internal costs. A new subsection 4 is added to \u00a721a of the Income Tax Act, which stipulates that subsections 1 to 3 concerning the low capitalisation rule do not apply if a taxpayer increases their tax base pursuant to \u00a717k and therefore gives priority to examining the applicability of \u00a717k of the Income Tax Act.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>Practical application: <\/em><\/p>\n<p style=\"text-align: justify;\"><em>A taxpayer reports total net interest expenses of \u20ac250,000 at the end of 2024 based on a loan agreement with a related party concluded on 1 January 2024. The interest expense limit rule under \u00a717k of the Income Tax Act does not apply to the taxpayer. However, the taxpayer must examine if the low capitalisation rules under \u00a721a of the Income Tax Act are met in connection with these interest expenses (not reduced by interest income). <\/em><\/p>\n<p style=\"text-align: justify;\">The new \u00a752zzo defines the transitional provisions in place from 1 January 2024, whereby \u00a717k of the Income Tax Act will be used on net interest expenses generated <strong>on credit and loan agreements concluded after 31 December 2023, including addenda concluded after 31 December 2023<\/strong> for agreements concluded prior to 31 December 2023.<\/p>\n<p style=\"text-align: justify;\">The basic differences in application between the proposed \u00a721a of the Income Tax Act and \u00a717k of the Income Tax Act are provided in the table below:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td width=\"187\"><strong>Basic application differences <\/strong><\/td>\n<td width=\"185\"><strong>\u00a721a of the Income Tax Act \u2013 Low capitalisation rules<\/strong><\/td>\n<td width=\"185\"><strong>\u00a721a of the Income Tax Act \u2013 Interest expense limit rule <\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"187\">To what interests do the given provisions apply?<\/td>\n<td width=\"185\">Interests paid on credit and loans and related expenses (costs) for received credit and loans if the creditor is a <strong>dependent entity<\/strong> in relation to the debtor.<\/td>\n<td width=\"185\">Interest costs associated with all types of debt, other costs economically equivalent to interest, expenses incurred by the debtor in obtaining the funds obtaining funds <strong>regardless of the creditor\u2019s standing<\/strong>.<\/td>\n<\/tr>\n<tr>\n<td width=\"187\">Is a level defined above which this rule will be applied?<\/td>\n<td width=\"185\">No, the rule is applied <strong>regardless of the amount of<\/strong> interest expenses.<\/td>\n<td width=\"185\">Yes, only if the net interest expenses are <strong>higher than \u20ac3,000,000. <\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"187\">What indicator is used in the calculation?<\/td>\n<td width=\"185\">EBITDA for <strong>accounting<\/strong> purposes<\/td>\n<td width=\"185\">EBITDA for <strong>tax<\/strong> purposes<\/td>\n<\/tr>\n<tr>\n<td width=\"187\">Do these provisions take capitalised interests into account?<\/td>\n<td width=\"185\">No, the balance of credit and loans <strong>does not include<\/strong> credit and loans, or parts thereof, from which interests are part of the purchase price or internal costs of an asset.<\/td>\n<td width=\"185\">Yes, <strong>interests are considered<\/strong> when part of the purchase price or internal costs of an asset, and specifically in the ratio of what extent these interests amount in the purchase price of the asset or internal costs of the asset, including technical improvements, or in the proportion in which these interests amount in the residual price.<\/td>\n<\/tr>\n<tr>\n<td width=\"187\">Do these provisions take interest income into account?<\/td>\n<td width=\"185\">No.<\/td>\n<td width=\"185\">Yes, the calculation includes <strong>net interest costs<\/strong>, which in the relevant tax year <strong>are tax-deductible expenses and exceed taxable interest income.<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"187\">Can unused deductions be carried forward?<\/td>\n<td width=\"185\">No.<\/td>\n<td width=\"185\">Yes, unrecognised interest costs <strong>may be carried forward<\/strong> <strong>in no more than 5 immediately following periods.\u00a0 <\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"187\">Exceptions from the rule<\/td>\n<td width=\"185\">If a debtor is a <strong>financial institution <\/strong>such as a bank, a branch of a foreign bank, an insurance company, or a leasing company.<\/td>\n<td width=\"185\">If a debtor is a <strong>financial institution <\/strong>such as a bank, a branch of a foreign bank, or an insurance company. The exception extends to debtors who are legal entities and whose <strong>dependent parties are exclusively natural persons.<\/strong><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"187\">Is the date on which the credit \/ loan is provided decisive?<\/td>\n<td width=\"185\">No.<\/td>\n<td width=\"185\">Under the transitional provisions, the net interest expense rule will be applied <strong>on credit and loan agreements concluded after 31 December 2023, including addenda concluded after 31 December 2023<\/strong> for agreements concluded prior to 31 December 2023.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Part 1 of the Newsletter can be found at:<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.moore-bdr.sk\/en\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov\/\">https:\/\/www.moore-bdr.sk\/en\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov\/<\/a><\/p>\n<p style=\"text-align: justify;\">Part 2 of the Newsletter can be found at:<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.moore-bdr.sk\/en\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-2z3\/\">https:\/\/www.moore-bdr.sk\/en\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-2z3\/<\/a><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] Effective 1 January 2024, the draft amendment to the Income Tax Act amends the implementation of a new interest expense limitation rule targeted against practices that artificially reduce the income tax base by utilising excessive debt financing. The proposes measures are a result of the transposition of Directive (EU) 2016\/1164. For such reason, a&hellip;<\/p>\n","protected":false},"author":1,"featured_media":6543,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[39,9],"tags":[],"class_list":{"0":"post-6586","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-39","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Draft act to amend Act 595\/2003 on Income Tax, as amended (part 3\/3) - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Najv\u00fdhodnej\u0161ou formou pre rodinn\u00fd holding je s.r.o. alebo a.s.\" \/>\n<meta property=\"og:description\" content=\"Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov konsolid\u00e1cie majetku rodiny je da\u0148ovo-odvodov\u00fd aspekt a ochrana majetku pre \u010fal\u0161ie gener\u00e1cie.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2022-10-12T20:15:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-12T20:20:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/51907e3f-9331-45f7-8aff-ea2bf9bc2c0f.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"972\" \/>\n\t<meta property=\"og:image:height\" content=\"648\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Najv\u00fdhodnej\u0161ou formou pre rodinn\u00fd holding je s.r.o. alebo a.s.\" \/>\n<meta name=\"twitter:description\" content=\"Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov konsolid\u00e1cie majetku rodiny je da\u0148ovo-odvodov\u00fd aspekt a ochrana majetku pre \u010fal\u0161ie gener\u00e1cie.\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/51907e3f-9331-45f7-8aff-ea2bf9bc2c0f.jpeg\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/\",\"name\":\"[:sk]N\u00e1vrh z\u00e1kona, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010das\u0165 3\/3)[:en]Draft act to amend Act 595\/2003 on Income Tax, as amended (part 3\/3)[:de]Gesetzesentwurf, durch den Gesetz Nr. 595\/2003 Slg. \u00fcber Einkommenssteuer in der Fassung sp\u00e4terer Vorschriften ge\u00e4ndert und erg\u00e4nzt wird (Teil 3\/3)[:] - Moore BDR s. r. o.\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/03.jpg\",\"datePublished\":\"2022-10-12T20:15:33+00:00\",\"dateModified\":\"2022-10-12T20:20:11+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#primaryimage\",\"url\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/03.jpg\",\"contentUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/03.jpg\",\"width\":769,\"height\":513},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/www.moore-bdr.sk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"N\u00e1vrh z\u00e1kona, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010das\u0165 3\/3)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\",\"url\":\"https:\/\/www.moore-bdr.sk\/\",\"name\":\"Moore BDR s. r. o.\",\"description\":\"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.moore-bdr.sk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\",\"name\":\"dan103065\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"caption\":\"dan103065\"},\"url\":\"https:\/\/www.moore-bdr.sk\/en\/author\/dan103065\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:sk]N\u00e1vrh z\u00e1kona, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010das\u0165 3\/3)[:en]Draft act to amend Act 595\/2003 on Income Tax, as amended (part 3\/3)[:de]Gesetzesentwurf, durch den Gesetz Nr. 595\/2003 Slg. \u00fcber Einkommenssteuer in der Fassung sp\u00e4terer Vorschriften ge\u00e4ndert und erg\u00e4nzt wird (Teil 3\/3)[:] - Moore BDR s. r. o.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/","og_locale":"en_US","og_type":"article","og_title":"Najv\u00fdhodnej\u0161ou formou pre rodinn\u00fd holding je s.r.o. alebo a.s.","og_description":"Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov konsolid\u00e1cie majetku rodiny je da\u0148ovo-odvodov\u00fd aspekt a ochrana majetku pre \u010fal\u0161ie gener\u00e1cie.","og_url":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/","og_site_name":"Moore BDR s. r. o.","article_published_time":"2022-10-12T20:15:33+00:00","article_modified_time":"2022-10-12T20:20:11+00:00","og_image":[{"width":972,"height":648,"url":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/51907e3f-9331-45f7-8aff-ea2bf9bc2c0f.jpeg","type":"image\/jpeg"}],"author":"dan103065","twitter_card":"summary_large_image","twitter_title":"Najv\u00fdhodnej\u0161ou formou pre rodinn\u00fd holding je s.r.o. alebo a.s.","twitter_description":"Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov konsolid\u00e1cie majetku rodiny je da\u0148ovo-odvodov\u00fd aspekt a ochrana majetku pre \u010fal\u0161ie gener\u00e1cie.","twitter_image":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/51907e3f-9331-45f7-8aff-ea2bf9bc2c0f.jpeg","twitter_misc":{"Written by":"dan103065","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/","url":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/","name":"[:sk]N\u00e1vrh z\u00e1kona, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010das\u0165 3\/3)[:en]Draft act to amend Act 595\/2003 on Income Tax, as amended (part 3\/3)[:de]Gesetzesentwurf, durch den Gesetz Nr. 595\/2003 Slg. \u00fcber Einkommenssteuer in der Fassung sp\u00e4terer Vorschriften ge\u00e4ndert und erg\u00e4nzt wird (Teil 3\/3)[:] - Moore BDR s. r. o.","isPartOf":{"@id":"https:\/\/www.moore-bdr.sk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/03.jpg","datePublished":"2022-10-12T20:15:33+00:00","dateModified":"2022-10-12T20:20:11+00:00","author":{"@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841"},"breadcrumb":{"@id":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#primaryimage","url":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/03.jpg","contentUrl":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2022\/10\/03.jpg","width":769,"height":513},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-bdr.sk\/navrh-zakona-ktorym-sa-meni-a-doplna-zakon-c-595-2003-z-z-o-dani-z-prijmov-v-zneni-neskorsich-predpisov-cast-3-3\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.moore-bdr.sk\/"},{"@type":"ListItem","position":2,"name":"N\u00e1vrh z\u00e1kona, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010das\u0165 3\/3)"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-bdr.sk\/#website","url":"https:\/\/www.moore-bdr.sk\/","name":"Moore BDR s. r. o.","description":"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-bdr.sk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841","name":"dan103065","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g","caption":"dan103065"},"url":"https:\/\/www.moore-bdr.sk\/en\/author\/dan103065\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/6586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/comments?post=6586"}],"version-history":[{"count":2,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/6586\/revisions"}],"predecessor-version":[{"id":6588,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/6586\/revisions\/6588"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/media\/6543"}],"wp:attachment":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/media?parent=6586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/categories?post=6586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/tags?post=6586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}