Late filing of the annual accounts: firmer sanctions expected
Please be informed that the Government has announced strengthened sanctions in case of the late filing of annual accounts. In its policy document of 2 December 2014, aiming to combat tax fraud, the Government has announced its intention to take firmer action against companies that fail to file their annual accounts within the statutory time
Modifications to the models of the Annual Accounts
The most significant adjustments relate to the social balance sheet of enterprises and associations whose financial statements are prepared according to the full model: as a result of the Equal Pay Act of 22 April 2012 (official gazette, 28 August 2012, p. 51,020), a number of existing positions are split among men and women. In
