Ex offo deletion – legal and tax implications

At the Slovak Chamber of Tax Advisors, Peter Varga together with Vladimíra Mačuhová lectured to about 120 tax advisors on the topic of company deletions from the commercial register, death of an entrepreneur in the context of legal and tax aspects.

This is a relatively topical issue, as only recently the state has deleted several companies from the commercial register, only to “resurrect” them and re-enter them in the commercial register for a change. Despite the fact that procedurally these are not difficult institutes, legal and tax legislation are not coordinated at all, so in practice a number of legislatively incomprehensible situations arise, such as a tax inspection of an entity that has ceased business and the like.

If you are interested in this topic, please do not hesitate to contact us.