Other taxes, tax procedure

Company car tax

From 1 January 2023, the rates of company car tax in force from 1 July 2022, as announced in the emergency Government Decree, have been enacted by law.

Excise tax

• the concept of "combusted tobacco product" has been introduced, whereby products that can be consumed by heating but do not contain tobacco or nicotine will also become excisable products from 2023;
• the registration obligation for small-scale wine producers exporting to a Member State has been clarified.

The income tax of energy suppliers (“Robin Hood tax”)

For the 2022 tax year, a grant made to a Special Employee Stock Ownership Plan organisation or the managing trust should be a recognised expense for energy supplier income tax purposes.

Tax procedure

• Default penalties for repeated breaches of cash register rules have been adjusted in the light of tax audit experience;
• The rules on taxpayer data reporting, returns, data provision and, in the absence of data reporting, the rules on the assessment of tax in the context of a tax audit have been clarified.

20 July, 2022

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This newsletter provides general information and does not constitute tax advice