Konzervatívny inštitút M. R. Štefánika a týždenník .týždeň organizovali dňa 21. novembra 2013 v Pálffyho paláci v Bratislave diskusiu na tému Rozpočet pre rok 2014 a dlhová brzda. Videozáznam nájdete na www.konzervativizmus.sk
The document discusses the product life cycle stages of introduction, growth, maturity, and decline as they relate to Airbus A380 aircraft. It provides details on the pre-launch, introduction, growth, and current maturity stages of the A380. It also makes assumptions about how innovation may allow the A380 to avoid a silent death in decline, potentially extending its life cycle past 2050.
Konzervatívny inštitút M. R. Štefánika a týždenník .týždeň organizovali dňa 21. novembra 2013 v Pálffyho paláci v Bratislave diskusiu na tému Rozpočet pre rok 2014 a dlhová brzda. Videozáznam nájdete na www.konzervativizmus.sk
The document discusses the product life cycle stages of introduction, growth, maturity, and decline as they relate to Airbus A380 aircraft. It provides details on the pre-launch, introduction, growth, and current maturity stages of the A380. It also makes assumptions about how innovation may allow the A380 to avoid a silent death in decline, potentially extending its life cycle past 2050.
Un analisi dei numeri. Ecco cosa rappresenta questa presentazione. Leggendo questi dati, possiamo farci un'idea sicuramente più autentica di quali siano le necessità e di come affrontare le spese.
This document discusses ARAS, a healthcare IT solution from Srishti Software that aims to address challenges in the healthcare system and enable the transition to more preventative and predictive models of care. ARAS is a comprehensive healthcare management platform that integrates technologies across the care continuum. It includes modules for electronic health records, laboratory information, radiology, billing, and more. The goal of ARAS is to overcome issues like fragmented patient data, low access to specialists, and payment models focused only on acute care in order to help realize the benefits of shifting to a longer term, more preventative approach to healthcare.
Sistema di sostegno agli investimenti in fonti d’energia rinnovabile nella Re...Italoblog
presentazione del Ministero dell'economia della Repubblica Slovacca - Sistema di sostegno agli investimenti in fonti d’energia rinnovabile e modifiche attese nella Rep. Slovacca.
This document outlines the goals, activities, and discussion topics for a workshop on how girls are portrayed in media. The workshop aims to help girls identify common advertising techniques, recognize how advertisements often depict women unrealistically, and explore how media images can impact self-esteem. Key activities include creating posters analyzing advertising techniques and contrasting "reel girls" from media with "real girls". Discussion topics cover how much time youth spend with media, what activities girls are usually shown engaging in, and what girls like and dislike about media portrayals.
Let us introduce you the GBE FACTORY plate created to award virtuous SMEs/companies.
The GBE Factory Brand rewards commercial or industrial companies that have showed commitment in RES by:
Having invested in RES in their building (at least 100 kW power installed capacity for the production of electricity or heat) or Consuming RES energy produced within the same industrial area.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
La Isla Blanca es una pequeña isla ubicada en la Bahía de Chimbote, Perú. Se propone reforzar el turismo hacia la isla, un paraíso marino ideal para el desarrollo del ecoturismo. La isla ofrece atractivos naturales como senderos, bosques, fauna y playas. Es hábitat de varias aves como pelícanos y gaviotas. El ecoturismo surge como alternativa para que las áreas naturales obtengan ingresos que contribuyan a su conservación.
Imposte sul Reddito per le Persone Fisiche, Compresi i Lavoratori Autonomi e le Modifiche alle Assicurazioni Sociale e Sanitaria (Bart Waterloos, VGD/AVOS): Il Dott. Waterloos ha illustrato i cambiamenti principali nella legislazione fiscale del 2013: la tassazione degli individui fiscali è stata portata in alcuni casi al 25%, mentre la base fiscale rimane al 19%, e vi sono stati cambiamenti alla quantità di riduzioni fiscali ottenibili, alla tassazione sul reddito, sui benefit e sui dividendi. Le entrate della tassazione su questi ultimi andranno in favore dell’assicurazione sanitaria. D’ora in poi inoltre ci sarà una sola base di calcolo sia per l’assicurazione sanitaria che per la previdenza sociale, il che secondo il Dott. Waterloos significa che si pagheranno più tasse per avere lo stesso servizio che in precedenza.
The document contains quotes from religious and spiritual leaders, philosophers, and activists about compassion for all living creatures. The quotes emphasize that 1) all beings seek peace and comfort, 2) cruelty to animals is akin to cruelty to humans, and 3) how we treat animals reflects our character and impacts how we treat our fellow humans.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
Srishti Software provides an innovative HMIS solution called PARAS that supports multi-location healthcare organizations. PARAS allows a single installation to support multiple locations of a hospital system with location-specific reporting and functionality. Modules like HR, materials management, finance, billing and EMR are configured to account for the individual locations or provide consolidated reporting at the system level. PARAS provides shared patient records and flexibility for patients to receive care across locations.
This document discusses technology integration in education. It argues that technology is ubiquitous in students' lives outside of school and should be integrated into the curriculum to teach 21st century skills like collaboration, communication, and critical thinking. When technology is integrated effectively, it allows students to access primary sources, collect and analyze data, and publish and present their work. The document encourages teachers to utilize available hardware, software, internet resources, and incorporate them into lessons to revolutionize the learning process.
This document summarizes key economic and industry information about Hungary. It notes Hungary's population, GDP growth, export growth, unemployment and inflation rates. It identifies several promising industries including automotive, electronics, food, IT services, biotechnology, medical technology, logistics and shared services. It provides more detail on the automotive, electronics, food, ICT and biotechnology/pharmaceutical sectors, highlighting their importance to Hungary's economy and strengths in each industry.
The automotive industry is a key sector of the Slovak economy. Slovakia has become a major global automotive producer since the 1990s with the presence of Volkswagen, PSA Peugeot Citroen, and KIA Motors. In 2012, over 926,000 vehicles were produced, making Slovakia the world's largest producer per capita. The industry contributes significantly to exports and employment in Slovakia. A robust supply chain of over 200 automotive part suppliers has developed to support the three car manufacturers. The sector is expected to continue growing in 2013 with projected vehicle production similar to the record levels of 2012.
Un analisi dei numeri. Ecco cosa rappresenta questa presentazione. Leggendo questi dati, possiamo farci un'idea sicuramente più autentica di quali siano le necessità e di come affrontare le spese.
This document discusses ARAS, a healthcare IT solution from Srishti Software that aims to address challenges in the healthcare system and enable the transition to more preventative and predictive models of care. ARAS is a comprehensive healthcare management platform that integrates technologies across the care continuum. It includes modules for electronic health records, laboratory information, radiology, billing, and more. The goal of ARAS is to overcome issues like fragmented patient data, low access to specialists, and payment models focused only on acute care in order to help realize the benefits of shifting to a longer term, more preventative approach to healthcare.
Sistema di sostegno agli investimenti in fonti d’energia rinnovabile nella Re...Italoblog
presentazione del Ministero dell'economia della Repubblica Slovacca - Sistema di sostegno agli investimenti in fonti d’energia rinnovabile e modifiche attese nella Rep. Slovacca.
This document outlines the goals, activities, and discussion topics for a workshop on how girls are portrayed in media. The workshop aims to help girls identify common advertising techniques, recognize how advertisements often depict women unrealistically, and explore how media images can impact self-esteem. Key activities include creating posters analyzing advertising techniques and contrasting "reel girls" from media with "real girls". Discussion topics cover how much time youth spend with media, what activities girls are usually shown engaging in, and what girls like and dislike about media portrayals.
Let us introduce you the GBE FACTORY plate created to award virtuous SMEs/companies.
The GBE Factory Brand rewards commercial or industrial companies that have showed commitment in RES by:
Having invested in RES in their building (at least 100 kW power installed capacity for the production of electricity or heat) or Consuming RES energy produced within the same industrial area.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
La Isla Blanca es una pequeña isla ubicada en la Bahía de Chimbote, Perú. Se propone reforzar el turismo hacia la isla, un paraíso marino ideal para el desarrollo del ecoturismo. La isla ofrece atractivos naturales como senderos, bosques, fauna y playas. Es hábitat de varias aves como pelícanos y gaviotas. El ecoturismo surge como alternativa para que las áreas naturales obtengan ingresos que contribuyan a su conservación.
Imposte sul Reddito per le Persone Fisiche, Compresi i Lavoratori Autonomi e le Modifiche alle Assicurazioni Sociale e Sanitaria (Bart Waterloos, VGD/AVOS): Il Dott. Waterloos ha illustrato i cambiamenti principali nella legislazione fiscale del 2013: la tassazione degli individui fiscali è stata portata in alcuni casi al 25%, mentre la base fiscale rimane al 19%, e vi sono stati cambiamenti alla quantità di riduzioni fiscali ottenibili, alla tassazione sul reddito, sui benefit e sui dividendi. Le entrate della tassazione su questi ultimi andranno in favore dell’assicurazione sanitaria. D’ora in poi inoltre ci sarà una sola base di calcolo sia per l’assicurazione sanitaria che per la previdenza sociale, il che secondo il Dott. Waterloos significa che si pagheranno più tasse per avere lo stesso servizio che in precedenza.
The document contains quotes from religious and spiritual leaders, philosophers, and activists about compassion for all living creatures. The quotes emphasize that 1) all beings seek peace and comfort, 2) cruelty to animals is akin to cruelty to humans, and 3) how we treat animals reflects our character and impacts how we treat our fellow humans.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
Srishti Software provides an innovative HMIS solution called PARAS that supports multi-location healthcare organizations. PARAS allows a single installation to support multiple locations of a hospital system with location-specific reporting and functionality. Modules like HR, materials management, finance, billing and EMR are configured to account for the individual locations or provide consolidated reporting at the system level. PARAS provides shared patient records and flexibility for patients to receive care across locations.
This document discusses technology integration in education. It argues that technology is ubiquitous in students' lives outside of school and should be integrated into the curriculum to teach 21st century skills like collaboration, communication, and critical thinking. When technology is integrated effectively, it allows students to access primary sources, collect and analyze data, and publish and present their work. The document encourages teachers to utilize available hardware, software, internet resources, and incorporate them into lessons to revolutionize the learning process.
This document summarizes key economic and industry information about Hungary. It notes Hungary's population, GDP growth, export growth, unemployment and inflation rates. It identifies several promising industries including automotive, electronics, food, IT services, biotechnology, medical technology, logistics and shared services. It provides more detail on the automotive, electronics, food, ICT and biotechnology/pharmaceutical sectors, highlighting their importance to Hungary's economy and strengths in each industry.
The automotive industry is a key sector of the Slovak economy. Slovakia has become a major global automotive producer since the 1990s with the presence of Volkswagen, PSA Peugeot Citroen, and KIA Motors. In 2012, over 926,000 vehicles were produced, making Slovakia the world's largest producer per capita. The industry contributes significantly to exports and employment in Slovakia. A robust supply chain of over 200 automotive part suppliers has developed to support the three car manufacturers. The sector is expected to continue growing in 2013 with projected vehicle production similar to the record levels of 2012.
The document summarizes changes to the Slovakian Income Tax Act that took effect on January 1, 2015. Key changes include:
1) New asset depreciation groups were introduced, changing depreciation periods for some assets. Buildings are now depreciated over 40 years instead of 20 years.
2) The use of accelerated depreciation was limited to assets in the 2nd and 3rd groups.
3) Losses from the sale of certain assets like cars are no longer tax deductible.
4) Conditions for interrupting depreciation of assets were expanded.
That covers the high level summary of the key changes discussed in the document in 3 sentences.
Presentazione Kosit a.s. - Competitività del Made in Italy nei settori innovativi – Green Energy 17/6/2013 - rifiuti come materia prima. investimeno Kosice
The document discusses the Eurocrisis and its impact on Slovakia. It outlines several possible scenarios for how the crisis could unfold, including high economic growth, tax increases and spending cuts, defaults and decomposition of the Eurozone, inflation, or a transfer union with fiscal centralization and redistribution. The document also notes that government debt levels have risen dramatically since 1998 and that banks will be crucial in Europe's response to the crisis. It examines the burden that European Financial Stability Facility guarantees place on some economies.
The document discusses future scenarios for the Eurozone given the ongoing debt crisis. It summarizes the following key points in 3 sentences:
More than half of investors surveyed predict that a Eurozone member will leave the currency union within a year as Greece's political impasse threatens to deepen the debt crisis further. The majority of market participants expect the European debt crisis to worsen and see the risk of a slowdown in Europe negatively impacting the global economy. While fiscal consolidation is needed, countries must also focus on spurring economic growth through measures supporting employment, competitiveness, and structural reforms in order to simultaneously reduce debt and grow their economies.
The document discusses the Eurocrisis and its impact on Slovakia. It outlines several possible scenarios for how the crisis could unfold, including high economic growth resolving debt issues, dramatic tax increases and spending cuts, defaults and decomposition of the eurozone, or inflation through monetary policies. The document also notes that banks are crucial in Europe and debt levels are comparable to those during World War 2. It analyzes loans to households and businesses pre- and post-2008, and guarantees related to crisis resolution funds as a percentage of country revenues.
This document discusses potential causes and solutions to economic crises. It analyzes how corporations and governments are intertwined in ways that fuel unsustainable practices like high consumer and state debt. To solve the crisis, the document argues we must cut ties between corporations and politics. It uses Greece as an example, noting that austerity will not work and that the eurozone lacks balance since countries cannot adapt to economic changes. An overall solution, according to the document, is reducing corporate influence on government policymaking.
Výzva: Zvyšovanie energetickej efektívnosti na strane výroby Italoblog
Schéma štátnej pomoci pre zvyšovanie energetickej efektívnosti na strane výroby aj spotreby a zavádzanie progresívnych technológií v energetike priamou formou pomoci
1. GEFCO has expertise in rail transportation and has expanded into multimodal freight, offering rail-based solutions for customers as an alternative to road transportation.
2. GEFCO manages transportation from origin to destination, securing transport plans across its international network and providing local support. It acts as both a combined operator running dedicated trains and as a freight forwarder.
3. For PCA Trnava, GEFCO's proposed solution is a dedicated block train making a daily round trip between Mulhouse and Trnava, reducing CO2 emissions by 80% compared to road transport.
The document summarizes changes to individual and corporate income taxation in Belgium for 2012. For individuals, the tax-free amount increased slightly but certain deductions are now limited to active income only. The tax rate remained at 19%. For corporations, the tax base continues to follow accounting profits with some adjustments. Various social security premium rates and maximums were also outlined.
1. Renáta Bláhová, FCCA, LL.M.
Daň z príjmov právnických osôb
vrátane dane z emisných kvót
8. február 2011
BRATISLAVA
1 08.02.2011
2. Prehľad
¬ Daň z príjmov
¬ Prehľad posledných zmien platných pre rok 2010
¬ Nové zmeny platné od 1.1.2011
¬ Daň z emisných kvót
¬ Registračné pokladnice
¬ Plánované zmeny od 1.1.2012
¬ EU Holding Regimes
¬ NAJ z www.danovyprieskum.sk
2 08.02.2011
3. Prehľad posledných
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011
Daň z emisných kvót
Registračné pokladnice
Plánované zmeny od
Prehľad posledných zmien platných pre rok 2010
1.1.2012
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
3 08.02.2011
4. Prehľad posledných zmien platných pre rok 2010
Prehľad posledných
zmien platných pre rok
2010 PROTIKRÍZOVÝ BALÍČEK
Nové zmeny platné od ¬ zmena nezdaniteľných častí základu dane pre zdaňovacie
1.1.2011 obdobia rokov 2009 a 2010 (na daňovníka, na manželku)
Daň z emisných kvót 2010: 0 ak je zdaniteľný príjem väčší ako 31,5 TEUR
Registračné pokladnice
¬ daňový nerezident SR má možnosť znížiť základ dane
Plánované zmeny od o nezdaniteľné časti základu dane a možnosť uplatnenia
1.1.2012
daňového bonusu,
EU Holding Regimes
¬ daňový rezident SR, ktorý má príjmy zo závislej činnosti zo
zdrojov v zahraničí, môže uplatniť metódu vyňatia príjmov, ak
NAJ z www.danovy je to preňho výhodnejšie aj v prípade, kedy v príslušnej zmluve
prieskum.sk
o zamedzení dvojitého zdanenia je uvedená metóda zápočtu
dane,
¬ vysporiadanie dane vybranej zrážkou podaním daňového
priznania.
4 08.02.2011
5. Prehľad posledných zmien platných pre rok 2010
Prehľad posledných
zmien platných pre rok
2010 PROTIKRÍZOVÝ BALÍČEK
Nové zmeny platné od ¬ zavedenie zjednodušenej daňovej evidencie u FO podnikateľov,
1.1.2011
Daň z emisných kvót ¬ zjednodušenie uplatňovania výdavkov (náklady) na pohonné
Registračné pokladnice látky (paušálne výdavky až do výšky 80%),
Plánované zmeny od ¬ zvýšenie limitu vstupnej ceny pre hmotný (z 996,- EUR na
1.1.2012
1.700,- EUR) a nehmotný majetok (z 1.660,- EUR na 2.400,-
EUR),
EU Holding Regimes
¬ zrušenie zriaďovacích výdavkov ako kategórie nehmotného
NAJ z www.danovy majetku,
prieskum.sk
¬ zavedenie komponentného odpisovania hmotného majetku
(samostatné odpisovanie jednotlivých oddeliteľných súčastí
hmotného majetku na daňové účely za podmienok stanovených
ZDP)
5 08.02.2011
6. Prehľad posledných Prehľad posledných zmien platných pre rok 2010
zmien platných pre rok
2010
¬ podnikové kombinácie § 17a – 17e
Nové zmeny platné od ¬ Predaj a kúpa podniku alebo jeho časti v reálnych hodnotách
1.1.2011
¬ Nepeňažný vklad v reálnych hodnotách alebo pôvodných cenách
Daň z emisných kvót ¬ Zlúčenie, splynutie alebo rozdelenie v reálnych alebo pôvodných
Registračné pokladnice
cenách
Plánované zmeny od
1.1.2012
¬ nízka kapitalizácia - zrušené
EU Holding Regimes
¬ umorovanie straty - predĺženie na 7 rokov, straty vykázané po
31.12.2009
NAJ z www.danovy
prieskum.sk ¬ lehota na vyrúbenie dane - predĺženie na 7 rokov
¬ predĺženie lehoty na podanie daňového priznania – stačí
oznámenie (nie žiadosť), možnosť predĺžiť o 3 resp. 6 mesiacov, PO
– už za zdaňovacie obdobie 2009
6 08.02.2011
7. Prehľad posledných
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011
Daň z emisných kvót
Registračné pokladnice
Plánované zmeny od Nové zmeny platné od 1.1.2011
1.1.2012
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
7 08.02.2011
8. Prehľad posledných Nové zmeny platné od 1.1.2011
zmien platných pre rok
2010
Obmedzenie/zrušenie výnimiek
Nové zmeny platné od
1.1.2011
¬ nezdaniteľná časť základu dane:
Daň z emisných kvót ¬ len na aktívne príjmy (závislá činnosť, podnikanie SZČO)
Registračné pokladnice
¬ možnosť odpočtu 500 EUR (namiesto 5 x životné minimum)
Plánované zmeny od
1.1.2012 ¬ na príležitostné príjmy (prenájom, prevod opcií, cenných
papierov, podielov)
EU Holding Regimes
¬ zjednotenie paušálnych výdavkov na 40 %
NAJ z www.danovy
prieskum.sk
8 08.02.2011
9. Prehľad posledných Nové zmeny platné od 1.1.2011
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011 Leasing
Daň z emisných kvót
Registračné pokladnice ¬ Ustanovenia o finančnom leasingu v schválenom znení pre účely
daní bezo zmeny
Plánované zmeny od
1.1.2012 ¬ Nový prístup z pohľadu účtovníctva
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
9 08.02.2011
10. Prehľad posledných Nové zmeny platné od 1.1.2011
zmien platných pre rok
2010
Nové zmeny platné od (ne) povinnosť nahlasovať predpokladanú výšku dane:
1.1.2011
Daň z emisných kvót
¬ ak začal daňovník vykonávať činnosť menej ako tri mesiace
Registračné pokladnice pred koncom zdaňovacieho obdobia
¬ nenahlasuje správcovi výšku predpokladanej dane
Plánované zmeny od ¬ predpokladanú daň uvedie v daňovom priznaní
1.1.2012 ¬ preddavky platí podľa tohto údaju
EU Holding Regimes ¬ poukázanie zaplatenej dane
¬ ak bude pri kontrole zistené, že nie sú dodržané podmienky
NAJ z www.danovy na poukázanie časti zaplatenej dane, rozdiel bude musieť
prieskum.sk daňovník zaplatiť
10 08.02.2011
11. Prehľad posledných Nové zmeny platné od 1.1.2011
zmien platných pre rok
2010
Daň z emisných kvót:
Nové zmeny platné od
1.1.2011
¬ Účel ustanovenia § 51b (a iné súvisiace ustanovenia)
Daň z emisných kvót
Registračné pokladnice
¬ Základ dane
Plánované zmeny od
1.1.2012 ¬ Sadzba: 80%
EU Holding Regimes ¬ Najproblémovejšie oblasti:
NAJ z www.danovy
¬ Súlad s európskou legislatívou
prieskum.sk ¬ Preukazovanie výšky úspory emisií
¬ Preddavky k 30.6. bez možnosti zníženia
11 08.02.2011
12. Prehľad posledných Nové zmeny platné od 1.1.2011
zmien platných pre rok
2010
Elektronické registračné pokladnice (ERP):
Nové zmeny platné od
1.1.2011
¬ Povinnosť používať ERP aj pre osoby so sídlom mimo SR ak v SR
Daň z emisných kvót predávajú tovar alebo služby (predtým platilo len pre stále
Registračné pokladnice
prevádzkarne)
Plánované zmeny od
1.1.2012
¬ Ustanovenie, čo má obsahovať pokladničný doklad, ak ide o
uhradenie vystavenej faktúry (iba úhrada FA v hotovosti)
EU Holding Regimes
¬ Pri zmene miestnej príslušnosti nie je povinnosť zmeniť kód
pokladnice
NAJ z www.danovy
prieskum.sk
¬ Zvoľnenie podmienok pri údržbe servisnou organizáciou (do 5 r.)
¬ ERP podľa starých pravidiel (vyhláška MFSR 55/1994) sa môžu
používať až do 31.12.2011 (namiesto 31.12.2010)
¬ ak vznikne povinnosť používať ERP prvý krát po 30.12.2010
používateľ sa riadi už len podľa nového zákona.
12 08.02.2011
13. Prehľad posledných
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011
Daň z emisných kvót
Registračné pokladnice
Plánované zmeny od
Plánované zmeny od 1.1.2012
1.1.2012
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
13 08.02.2011
14. Prehľad posledných Plánované zmeny od 1.1.2012
zmien platných pre rok
2010
¬ zvýšenie atraktívnosti Slovenska pre holdingové spoločnosti a
Nové zmeny platné od globálne administratívne centrá vrátane oslobodenia
1.1.2011
kapitálových ziskov (napr. zisk z predaja akcií)
Daň z emisných kvót
Registračné pokladnice ¬ transparentný a spravodlivý mechanizmus účtovnej a daňovej
penalizácie
Plánované zmeny od ¬ zjednotenie systému odvodov, daní a cla
1.1.2012
¬ včasná informovanosť odbornej verejnosti pri prijímaní nových
EU Holding Regimes daňových zákonov
¬ zlepšenie právnej istoty v oblasti daňového práva
NAJ z www.danovy
prieskum.sk
14 08.02.2011
15. Prehľad posledných
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011
Daň z emisných kvót
Registračné pokladnice
EU Holding Regimes
Plánované zmeny od
1.1.2012
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
15 08.02.2011
16. *
EUROPEAN HOLDING REGIMES 2010
Austria* Cyprus Czech Slovak NL** Malta*
Republic ** Republic**
Dividends Exemption Yes Yes Yes Yes Yes Yes
(i) Minimum Holding (i) 10% None (i) 10% None (i) 5% (i) 10%
(ii) In votes or in (ii) Capital (ii) Capital (ii) Nominal (ii) Voting rights
capital capital or and capital
voting rights
Minimum Holding 1 year1 None 12 months None None No
Period for Dividends
Capital Gains Yes/No Yes Yes, No Yes Yes
Exemption
Minimum Holding for 10% and 1 None 10% in Capital N/A Yes71 No
Capital Gains (in year for 12 months
percent or duration)
Capital Loss Deduction Yes/No4 No No No No (except: Set off against
liquidation) capital gains
Write-Down of Yes/No4 No No No None No
Participation
Deduction of Expenses Yes Generally Generally no Yes (in general) Yes Yes
(e.g., interest) no
16 08.02.2011
17. *
EUROPEAN HOLDING REGIMES 2010
Austria Cyprus Czech Slovak NL** Malta*
Republic ** Republic**
Debt-Equity Ratio No N/A 4:1 N/A 3:1 None
legislation
Capital Infusion Tax 1% 0.6% on N/A N/A None No
authorized
capital
WHT to Parent under 25% a) nonresident: a) Exempt if None 15%/0% 0%
Domestic Law 0% 10% and
b) resident: 12 months
15% b) 15%
- To EU parent 0% 0% Exempt if 10% None 0% 0%
and 12 months
- To parent 5%/15% 0% 5% None 15%/5%/0% 0%
Cross-Border Yes No No No No No
Consolidation
Yes, under limited
CFC Legislation No No No No circumstances No
17 08.02.2011
18. Prehľad posledných
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011
Daň z emisných kvót
Registračné pokladnice
Plánované zmeny od
NAJ z www.danovyprieskum.sk
1.1.2012
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
18 08.02.2011
19. Prehľad posledných Posúdenie slovenského daňového systému: Atribúty
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011
Daň z emisných kvót
Registračné pokladnice
Plánované zmeny od
1.1.2012
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
19 08.02.2011
20. Prehľad posledných Výška daní a odvodov, ktoré platí Vaša firma
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011
Daň z emisných kvót
Registračné pokladnice
Plánované zmeny od
1.1.2012
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
20 08.02.2011
21. Prehľad posledných Slovenské daňové úrady: atribúty
zmien platných pre rok
2010
Nové zmeny platné od
1.1.2011
Daň z emisných kvót
Registračné pokladnice
Plánované zmeny od
1.1.2012
EU Holding Regimes
NAJ z www.danovy
prieskum.sk
21 08.02.2011
22. Diskusia
Ďakujeme za vašu pozornosť!
22 08.02.2011
23. Offices
Praha
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ČESKÁ REPUBLIKA
Praha
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SLOVAKIA
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Linz Bratislava
┌
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┐
RAKÚSKO
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Salzburg Budapest
AUSTRIA MAĎARSKO
HUNGARY
SLOVINSKO
RUMUNSKO
ROMANIA
Zagreb
SLOVENIACHORVÁTSKO
┐
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┐
Zagreb
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┐
Bucureşti
BOSNIA AND
HERZEGOVINA
┌
Sarajevo
23 08.02.2011
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