GAAR in Slovak Republic
GAAR in Slovak Republic
Author(s): Ladislav Hrabčák, Anna VartašováSubject(s): Public Administration, Public Law, Fiscal Politics / Budgeting, Administrative Law
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: GAAR; Slovak Republic; tax administration; taxation; foreseeability of law; tax evasion;
Summary/Abstract: The paper discusses the issue of legal GAAR in the conditions of the Slovak Repub-lic. The authors clarify how this legal instrument has developed over time in the context of EU law, highlight its peculiarities and at the same time compare it with the minimum standard required by the EU legislator. In the conclusion, the authors propose a possible optimisation of wording of the statutory GAAR in the Slovak Republic. The research was based on the legal wording as of 10 October 2023.
Journal: Analizy i Studia CASP
- Issue Year: 16/2023
- Issue No: 2
- Page Range: 1-10
- Page Count: 10
- Language: English
