News in tax and accounting 11/2023

Contents:

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1. New payroll forms

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2. Payment of income tax advances in 2024

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3. Child tax bonus for 2023

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4. Accounting entries when providing employee meals

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5. Judgment of the Court of Justice of the EU on the free-of-charge supply of goods from a VAT perspective (Deco Proteste—Editores C-505/22)

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6. In brief: the Ministry of Finance submitted preliminary information on a proposed legal regulation for interdepartmental comments; a draft Act on tax on sweetened non-alcoholic beverages; a draft amendment to the VAT Act that would change the turnover threshold for mandatory registration of domestic taxable persons from 1 July 2024, and other interesting news