Proposals for corporate, individual income tax changes; VAT amendments

VAT changes cover:

Bad debts
Special tax reimbursement procedure for VAT unduly paid
Rate of VAT on accommodation services reduced
VAT exemption for intra-Community sales of goods only when buyer has a VAT ID number in other EU Member State
Changes to the VAT exemption for services related to the importation and certain customs procedures
Call-off stock simplification

Source: KPMG