Legislation

Order 1714/2012 approving the procedure for the cancellation of the obligation to pay the social security contribution, and the template and content of certain forms was published in Official Gazette 798/2012

Order 1790/2012 approving the template and content of Form 300 “Value Added Tax return” was published in Official Gazette 791/2012

Law 208/2012 approving Ordinance 15/2012 amending and completing the Fiscal Code was published in Official Gazette 772/2012

Decision 1071/2012 amending and completing the Methodological Norms for the application of the Fiscal Code was published in Official Gazette 753/2012

Council Regulation (EU) 967/2012 amending the Implementing Regulation (EU) No. 282/2011, in relation to the special schemes for non-established taxable persons supplying telecommunications, television, broadcasting or electronic services to non-taxable persons, has been published in EU official Journal No. L 290/ 20.10.2012

The European Court of Justice („ECJ”) has ruled on the case Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (C-587/10).

Statement of Objections sent to 13 suspected participants in retail food packaging cartel

Order 1286/2012 approving the Accounting Regulations in accordance with the International Financial Reporting Standards applicable to companies whose securities are traded on a regulated market was published in Official Gazette 687/2012

Order no. 1.529/2012 approving the model and content of Form (097) ”Notification for the application/termination of the VAT cash deferment system” was published in Official Gazette 707/2012

Commission implementing Regulation (EU) No. 815/2012 laying down detailed rules for the application of Council Regulation (EU) No. 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons has been published in EU official Journal No. L249/14.09.2012

The European Court of Justice („ECJ”) has ruled on the case Tóth (C-324/11)

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