Specifications upon taxation with income tax

On this page, we have gathered explanations for companies, which help to determine whether their actions are in accordance with the law when making transactions or participating in chains of transactions.

Below, we explain the measures against profit tax evasion set out in the Income Tax Act and result from Council Directive (EU) 2016/1164 (Anti-Tax Avoidance Directive, ATAD) and Council Directive (EU) 2017/952 (ATAD2).

Handbook “Specifications upon taxation with income tax”

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    What is a long-term infrastructure project of public sector

    A long-term infrastructure project of public sector is a project aimed at providing, updating, operating or maintaining large-scale assets that a Member State of the European Union considers to be of public interest. (Subsection 6 of § 542 of the Income Tax Act)

    Last updated on 08.01.2025

    business client

    Last updated: 13.11.2025

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