Tax and Legal Update - Special Edition
14.05.2020Company: KPMG Česká republika, s.r.o.
Read the latest information on the Antivirus programme or deferring of DAC 6 deadlines.
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Antivirus programme update
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At the beginning of April, the Ministry of Labour and Social Affairs launched the “Antivirus” programme, enabling employers to get a partial refund for the compensations for salaries they had to pay to their employees due to certain impediments to work. The programme was recently extended by the Government to include the month of May. Meanwhile, the Ministry of Labour and Social Affairs has released several updates to the employer guidelines which contain detailed conditions for receiving this refund. The latest developments are summarised below.
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European Commission proposes deferring of DAC 6 deadlines and postponement of other taxation rules
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In connection with the Coronavirus pandemic, the European Commission has approved a proposal deferring certain deadlines for exchange of information among Member States on certain cross-border tax planning arrangements under the DAC 6 Directive by three months, and Member States will also have three additional months to exchange information on reportable financial accounts. The Commission has decided to postpone the entry into application of the VAT e-commerce package by 6 months.
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Tags: Law | Finance | Health |
