CEE Legal Matters
In-depth coverage of the news and newsmakers that shape Europe's emerging markets
The European Court of Justice established in its ruling of 28 February 2023 that online platform OnlyFans is liable for value added tax (VAT) on the full amount paid by subscribers to content creators, not only on the 20% fee that the platform is charging creators of the sums paid by fans. This decision supports the position of the UK tax authority (HMRC) and further emphasizes the tax obligations of online platforms, regardless of their place of establishment.
At the extraordinary session of the Parliament of Montenegro held on February 28, 2023 a set of tax acts was adopted. The Parliamentary Committee for Economy, Finance and Budget of Montenegro has given its support for introducing aforementioned acts, which will result in higher budget revenues for the state through higher taxation and the introduction and change of excise duties on certain products.
Polish lawyers are actively discussing two legislative acts – one regulating family foundations and the other focused on remote work – set to impact their practices, according to KWKR Konieczny Wierzbicki & Partners Managing Partner Michal Konieczny.
According to Law no. 17/2014 on the regulation of the sale of agricultural land located outside a built-up area (Ro. extravilan), an 80% tax applies to the sale of such land if it is sold before the expiry of 8 years from its purchase.
Law 43/2023 on the introduction of a tax amnesty for tax liabilities, including interest and penalties for late payment, calculated by the tax authorities following the reclassification of income from gift vouchers obtained by individuals from persons other than employers, from the category of income from other sources to the category of salary income, was published in the Official Gazette no. 163 on 24 February 2023.
Former Vistra Senior Tax Manager Piotr Prokocki has joined Penteris as a Senior Associate and the firm’s new Head of Tax.
Former Bancila Diaconu si Asociatii Senior Manager Alex Slujitoru has joined Deloitte Legal Romanian affiliate Reff & Associates as a Partner and Head of the firm's Tax Litigation practice.
