Dispute resolution

Slovenia Dispute Resolution Country Profile

 

 

 

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)

 

 

 

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