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Corporate income tax

29.06.2021. Judgment of the Department of Administrative Cases, case No SKA-247/2021 Payments on account (advances) of corporate income tax after the pronouncing of insolvency shall be recognised as current tax payments for which the creditor's claim shall not be required

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22.11.2019. Judgment of the Department of Administrative Cases, case No SKA-382/2019 Philanthropic nature of the donation as a prerequisite for application of the corporate tax allowance; Determination of the amount of anti-duty

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31.01.2019. Judgment of the Department of Administrative Cases, case No SKA-234/2019 Obligation of the association to pay enterprise income tax

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08.03.2019. Judgment of the Department of Administrative Cases, case No SKA-218/2019 Control of the costs of economic activity to be included in the calculation of the corporate income tax

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20.06.2018. Judgment of the Department of Administrative Cases, case No SKA-97/2018 Application of the criterion „decisive influence” in application of Section 12, Paragraph two, Clause 2 of the law „On Enterprise Income Tax”

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20.02.2018. Judgment of the Department of Administrative Cases, case No SKA-17/2018 Application of the principle of market price to interrelated companies; Use of the guidelines of the Organisation for Economic Co-operation and Development; Ascertainment of the nature of the provided service as a precondition for the application of the addition cost method

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11.12.2015. Decision of the Department of Administrative Cases, case No. SKA-119/2015 (CHANGE OF CASE-LAW) Reduction of corporate income tax for donations to public benefit organisations and state authorities

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14.11.2014. Judgement of the Department of Administrative Cases, case No SKA-565/2014 Precision of calculation of norm of losses planned

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12.03.2014. Judgement of the Department of the Administrative Cases, case No SKA-80/2014 Interpretation of terms “associated persons” and “decisive influence”

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16.05.2014. Judgement of the Department of Administrative Cases, case No SKA-58/2014 Assessment of representation expenses; counter duty, which is considered (no considered) to be remuneration; financial means donated are not considered to be donation also in part, in which counter duty was not established

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12.06.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-21/2013 (CHANGE OF CASE-LAW) Reason of limitation of economic activity expenses to be included in calculation of corporate tax

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26.10.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-499/2012 Exclusion of cash-registers, cash systems, special devices or hardware from united data base (register) of the State Revenue Service

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01.11.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-2/2012 Application of payment for excessive stock of sugar syrup

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20.05.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-151/2011 Shortage caused by larceny in understanding of the law “On Corporate Income Tax”; reference of the Section 2 of the law “On Value Added Tax” to a larceny

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23.12.2010. Judgement of the Department of Administrative Cases of the Senate, case No SKA-10/2010 Freedom of action of an institution to decide on amount of a fine; obligation of verification of use of freedom of action

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11.01.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-11/2005 So that company would be authorised to reflect financial deposits of its employees in such item of its book-keeping documentation, which is not taken into account, when calculating company income tax, the company itself has to prove that these financial deposits would be processed according to demands stated in legal standards

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24.08.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-104/2004 Goods are considered to be sold also if those were given to a consumer’s deputy

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