CEE Spotlight - Litauen / Lithuania - Archive 2010

December

Supplements to the commentary on the Personal Income Tax Law regarding the main definitions
Amendments to thresholds for Intrastat declarations for 2011
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Amendment of the late payment interest rate
Supplement to the Commentary on the VAT Law concerning zero-rated VAT on export of goods
Commentary on taxation of stock options has been supplemented
Amendments to the Commentary on employment related income
Commentary on the Personal Income Tax regarding succession of housing credit relief
Explanation of inclusion of fairway and freight into the taxable value of goods
Commentary on the Real Estate Tax relief has been supplemented
Proposal of the European Commission for taxing the financial sector issued on 7 October 2010
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Application of the VAT rate for transportation services explained by the tax authorities
Explanation by the tax authorities regarding the payment of VAT and VAT registration obligation due to the acquisition of services from foreign taxable persons
Amendments on applications for rulings
Amendments to the rules on registration of customs warehouses
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New supplements and amendments to the Commentary on the Law on CIT and Personal Income Tax (PIT)
Rules on recognition of reorganization costs for CIT and VAT purposes explained by tax authorities
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Supplements to the Commentary on the Law on CIT
Amendments to the rules on recognition and evaluation of benefits in kind
Explanation on the VAT treatment of rent of immovable property published on 20 February 2010
Amended publication on VAT treatment of hiring of means of transport issued on 2 February 2010
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Supplements to the Commentary on the Law on VAT and to the Law on personal income tax
Explanation on VAT treatment of transportation of goods applicable since 1 January 2010
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