• 75%
  • 100%
  • 125%
  • 155%

Personal income tax

04.09.2020. Judgment of the Department of Administrative Cases, case No SKA-383/2020 Determination of the obligation and amount of personal income tax from the alienation of immovable property by investing it in the capital of a company

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23.10.2020. Judgment of the Department of Administrative Cases, case No SKA-189/2020 Impact on the obligation to pay personal income tax from capital gains of the transfer of income from the disposal of immovable property to a deposit of a sworn notary

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09.07.2020. Judgment of the Department of Administrative Cases, case No SKA-150/2020 Right of the employer to claim a refund of the erroneously paid personal income tax

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17.06.2020. Judgment of the Department of Administrative Cases, case No SKA-100/2020 Expenses for services of the real estate agent related to the conclusion of a real estate sales deal shall not be included in the calculation of the personal income tax from capital alienation

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02.06.2020. Judgment of the department of Administrative Cases, case No SKA-85/2020 Restrictions on the inclusion of expenses of a representative car in the expenses of economic activities

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10.09.2020. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-74/2020 Identification of the professional activity of sworn attorney as an economic activity and taxation of income on personal income tax; Required qualities of the evidence to enable the evidence to be used

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11.06.2020. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-66/2020 Taxation of oncome from the alienation of a parcel of land separated from immovable property with personal income tax; Legal consequences of the statement

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10.07.2020. Judgment of the Department of Administrative Cases, case No SKA-65/2020 Determination of the purchase value of real estate acquired as a result of the exchange transaction; Determination of the purchase value of real estate, if the purchase value cannot be documentary proven

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10.07.2020. Judgment of the Department of Administrative Cases, case No SKA-65/2020 Determination of the purchase value of real estate acquired as a result of the exchange transaction; Determination of the purchase value of real estate, if the purchase value cannot be documentary proven

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04.11.2020. Judgment of the Department of Administrative Cases, case No SKA-64/2020 Situations when the penalty for personal income tax and state social insurance payments is calculated at triple; Freedom of the parties to choose the type of contract for the performance of certain works (tasks) and the right of the State to verify whether an employment relationship have actually been established

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30.04.2020. Judgment of the Department of Administrative Cases, case No SKA-3/2020 Compensation for moral damage doesn’t form the object of the personal income tax; Income taxable with personal income tax

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