OECD Home › Tax › Dispute resolution › Slovak Republic Dispute Resolution Country Profile
last update 9 March 2012
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Competent Authority |
Taxation and Customs Section
Tel.: +421 (2) 5958 3477 Fax: +421 (2) 5958 3458 E-mail: elena.mihalikova@mfsr.sk E-mail: jana.nestinova@mfsr.sk |
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Organization |
Taxation and Customs Section Ministry of Finance of the Slovak Republic |
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Scope of MAP & MAP APA |
Relief of double taxation. Treaty interpretation and application. |
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Domestic guidelines & administrative arrangements |
No special arrangements provided by the domestic law. |
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Time for filing |
No special limits, only conditions established by the respective treaties apply. |
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Form of request |
No special requirements. |
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Documentation requirement |
No special requirements. |
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User fees |
None |
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Tax collection / penalty / interest |
No specific provision. |
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Other dispute resolution mechanisms |
The EU Arbitration Convention for the transfer pricing cases. |
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Government Website |
http://www.finance.gov.sk |
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