Résolution des différends

Slovenia Dispute Resolution Country Profile

Envoyer

last update 17 May 2012

Competent Authority	Ministry of Finance of the Republic of Slovenia Directorate for the System of Tax, Customs and Other Public Finance Revenues Department for Tax and Customs Policy and Legislation Župančičeva 3 1001 LJUBLJANA SLOVENIA tel.: 00 386 1 369 6717 fax: 00386 1 369 6719 e-mail: gp.mf@gov.si
Organization	Ministry of Finance, Directorate for the System of Tax, Customs and Other Public Finance Revenues, Department for Tax and Customs Policy and Legislation, is the competent authority according to tax treaties.
Scope of MAP & MAP APA	• interpretation and application of tax treaties • relief of double taxation • currently there is no legislative basis for APAs in Slovenia
Domestic guidelines & administrative arrangements	None
Time for filing	No time limits in domestic legislation, tax treaty applies.
Form of request	No particular form required.
Documentation requirement	No special requirements.
User fees	None
Tax collection / penalty / interest	No specific provisions. General rules apply.
Other dispute resolution mechanisms	The EU Arbitration convention for the transfer pricing cases.
Government Website	http://www.vlada.si/en/ (Government of Slovenia) http://www.mf.gov.si/en/ (Ministry of Finance)