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At the end of 2023, the federal government reached an agreement on the reform of the investment deduction. The law replaces the current maze of measures with a system based on three "tracks" with fixed percentages.

A number of legislative changes have increased the importance of filing returns on time. In this article, we give a brief summary of the recent changes and the possible consequences of late submission of VAT returns.

Recently, the administration published a tolerance regarding the obligation to provide information for mixed and partial taxpayers applying the general pro rata or actual use.