Dispute resolution

Slovak Republic Dispute Resolution Country Profile

 

 

last update 17 June 2014

 

Competent Authority

Ministry of Finance
Taxation and Customs Section
Štefanovičova 5
817 82 Bratislava 15

Tel.: +421 (2) 5958 3477
Fax: +421 (2) 5958 3458
E-mail: jana.kubisova@mfsr.sk

Organization

Taxation and Customs Section
Ministry of Finance of the Slovak Republic

Scope of MAP & MAP APA

Treaty interpretation and application.

Domestic guidelines & administrative arrangements

No special arrangements provided by the domestic law.

Time for filing

No special limits, only conditions established by the respective treaties apply.

Form of request

Written form (no special requirements).

Documentation requirement

No special requirements.

User fees

None

Tax collection / penalty / interest

No specific provision.

Other dispute resolution mechanisms

The EU Arbitration Convention for the transfer pricing cases.

Government Website

http://www.finance.gov.sk/En/Default.aspx