On 15 June 2012, the revised Budget was adopted by the parliament.
Exit tax
The following changes are made as a consequence to the recent developments in the EU/EEA, especially in the decision of the European Court of Justice in National Grid Indus (Case C-371/10):
| – | an interest charge is introduced on the exit tax which has been deferred and is charged until the date of realization of the asset. The interest i… |