Normal price in the Act on VAT from 1.1.2010 in regards to employees
New § 36a is incorporated in the Act on VAT amendment from 1.1.2010, which determines that in some cases a normal price is considered as tax base, not a payment. One of the cases is, when the payer will have to use the normal price is, when a taxable supply is realized in favour of a person in a legal relation to the payer acc. to the Labour code or in other similar relations (“employee”), and payment for this taxable supply is lower than the normal price determined by § 2 of the Act on pricing. This provision applies only to the employee, unlike the Regulation which allows to include in the group of persons, to which applies the normal price, members of family or other persons closely connected to the employee.