Tax Laws 2017

The publication contains the full text of all tax laws as of 1 July 2017, including all numbers. This is the Income Tax Act, Act on reserves for determining the income tax base, Real Estate Tax Act, the Senate's statutory measure on the real estate acquisition tax, Road Tax Act, VAT Act, Excise Duty Act, selected provisions of the Public Budget Stabilisation Act, regulating three energy taxes, and the Tax Code. The Gambling Tax Act is also newly included.
A brief annotated overview of the amendments adopted during 2016 and since the beginning of 2017 is concentrated in the introduction of the publication and constitutes an important tool for the reader to follow the changes taking place in the tax area. The advantages of the collection include not only the marking of the amended text in a different typeface, but also the fact that the text of the law - in the case of significant amendments to laws - is preceded by expert commentaries of the staff involved to varying degrees in the preparation of amendments to laws. The timing of the publication of the tax law collection responds to the adoption of significant changes to tax laws affecting a large number of persons. It is worth mentioning, for example. return of income tax relief for individuals with flat-rate expenses or an increase in the tax credit for dependent children for the whole of 2017.
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