LAW OFFICE
MAGILEX / ARTICLES AND INSIGHTS
Practical insights for entrepreneurs. Understand your options and make clearer decisions.
Tax law is complex and requires legal and economic knowledge. Both public authorities and taxpayers should interpret it according to the values and principles of the rule of law.
Read article : Tax laws should generally be interpreted in the taxpayer’s favourBusinesses are free to agree the price of goods or services unless a statutory exception applies. Constitutional business freedom and private autonomy allow them to organise activities…
Read article : The tax authority generally cannot adjust a transaction’s pricePayments to a company owned by a management body member may create tax risks, particularly where the member receives little or no direct remuneration while their company supplies…
Read article : Service fees involving management body members are not always taxable as salaryPreparing and filing annual reports is a management board responsibility. At the time of this original article, the rules required every board member to sign the report.
Read article : Annual report signatures: the requirements discussed in the original articleThe European Convention on Human Rights gives everyone a right to proceedings within a reasonable time. This is an open legal concept developed through case law, without fixed time limits.
Read article : Reasonable length of proceedings: an open-ended rightThe original article argues that restricting appeals against provisional tax seizure is unconstitutional. The Taxation Act permits seizure before assessment where there is justified…
Read article : Restrictions on appeals against provisional tax seizures: constitutional concernsSection 96 of the Taxation Act allows the tax authority to issue a liability decision to recover a company's tax debt directly from a management board member.
Read article : Company tax debts: when a board member is personally liableYOUR NEXT STEP
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