The reason why we deal with this topic is that in the recent years, the
Slovak tax administration has taken a harder line in the interpretation of
tax and criminal law, especially in the field of VAT. In several of our cases, disputes have been initiated which lead or might lead to criminal
prosecution, even though the taxpayers are reliable in the long term, file
tax returns, pay taxes within deadlines and communicate with tax
authorities without problems.
In this respect attention is to be paid mainly to the division into two areas:
1) tax law and tax offences (responsibility for this area is borne by the
tax administration),
2) criminal law and criminal offences (responsibility
for this area is borne by public prosecutor’s office). The index of the tax
reliability is closely connected to these two areas.
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