The Suspension of Legal Times (Revenue Acts) Order, 2020, which was published on 3rd April 2020 (see MIT News 5 April 2020) has been repealed in virtue of LN 242 of 2020. As a result: any legal time that was suspended and that had commenced running before...
Following the announcement made on 8 June 2020 concerning the measures for the regeneration of the economy following the COVID-19 pandemic (see MIT News 9 June 2020), the Exemption from Tax on Certain Property Transfers Rules 2020 were published in virtue of LN 241 of...
Following the announcement made on 8 June 2020 concerning the measures for the regeneration of the economy following the COVID-19 pandemic (see MIT News 9 June 2020), the Exemption of Duty in Terms of Article 23 Order (SL 364.12) has been revised in virtue of...
The Commissioner for Revenue has issued guidance on the recovery measure announced on the 8th June 2020 concerning the reduced rates of income tax and duty on documents and transfers on certain property transfers, specifically: a reduction in the stamp duty of the acquisition of immovable...
Ecofin has issued a draft report which provides an overview of the progress achieved in the Council during the Croatian Presidency, as well as of the state of play of the most important dossiers under negotiations in the area of taxation, including: CCTB the ‘digital...
This week’s edition of the CFE Tax Top 5 looks at the following: ECOFIN Report to EU Council on Tax Issues; The Netherlands Publishes DAC6 Guidance; Council of EU Approves Conclusions on Future Administrative Cooperation in Taxation; EU Publish Antitrust Competition Tool Inception Impact Assessment;...
On 8 June 2020 the Minister for Finance announced that the measure permitting the deferral of the payment of taxes (see MIT News 20 March 2020) will be extended, with regard to some of the eligible taxes, until the end of August. Provisional Tax, VAT...
On 8 June 2020 a package of measures intended to regenerate the economy in the wake of COVID-19 were announced. These measures included: a reduction in the stamp duty of the acquisition of immovable property (residential) from 5% to 1.5%; and a reduction in the...
The CfR Guidelines issued upon the launch of the registration process for fiscal units (See MIT News 18 May 2020) have been updated to reflect changes to paragraphs (i) and (vi). Paragraph (i) provides that in order to join or form part of a fiscal unit,...