Amendments to the Assessment and Collection of Taxes Law
Due to the adverse economic conditions caused by COVID-19, the Cyprus Parliament voted Αmended Laws relating to the submission of income tax returns and the payment of taxes for the year 2020. The Amended Laws have been published in...
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Συμφιλίωση οφειλών Γεσυ με δικαιούχους άμεσα Andreas Germanos Accounting & VAT Partner PHS & Partners 23/04/2021 Μπορεί πλέον το Γενικό Σχέδιο Υγείας (ΓΕΣΥ) να είναι για τα καλά στις ζωές μας και να έχει διευκολύνει αρκετά τις ιατρικές υπηρεσίες...
Read moreTax Residency in Cyprus
Tax Residency in Cyprus Philippos Hadjizacharias Managing Partner PHS & Partners 12/04/2021 Individuals Tax residency rules for individuals As per Income Tax Law, a person physically residing in Cyprus for more than 183 days in any calendar year is...
Read moreJUDGMENT OF THE COURT (Fifth Chamber) – VAT Case C-647/17
JUDGMENT OF THE COURT (Fifth Chamber) – VAT Case C-647/17 REQUEST for a preliminary ruling under Article 267 TFUE Skatteverket v Srf konsulterna AB Judgment 1. This request for a preliminary ruling concerns the interpretation of Article...
Read morePHS Tax interpreting and analysing the Judgement of the Court in relation to recent EU tax legal cases.
JUDGMENT OF THE COURT (Fourth Chamber) Case C-405/18 REQUEST for a preliminary ruling under Article 267 TFEU AURES Holdings a.s. v Odvolací finanční ředitelství Judgment 1. This request for a preliminary ruling concerns the interpretation of Articles 49, 52...
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