Academic Scientific JournalsRepealed Act on Special Levy Of Retail Chains in the Slovak Republic – Memento for Slovak Tax Legislation
DOI:
https://doi.org/10.4467/22996834FLR.19.017.11273Keywords:
tax, levy, retail chain, state aid, legislation, tax law scienceAbstract
The repealed special levy of retail chains has triggered numerous reactions and discussions in the Slovak Republic during its short existence. The author focuses on a brief factual and time chronology of the existence of this act from its adoption to its abolition. In connection with this, the author analyzes and evaluates selected aspects of the special levy of retail chains, its particulars, deficiencies in its implementation and theoretical-legal bases in the context of knowledge arising from the modern science of tax law. Subsequently, the author assesses the justification for suspending its application by the European Commission and its possible contradictions with European Union law. Taking into account the specific shortcomings of the adoption process, the author also focuses on examining compliance with the governmental rules set out in the RIA 2020 - better regulation strategy. After obtaining the research conclusions from the evaluation of the above mentioned aspects, it will be possible to confirm or disprove the hypothesis whether the adoption of the Act on Special Levy of Retail Chains was justified, and this can be achieved by considering the quality of its preparation and implementation and the necessity of its abolition, and the adopted conclusion will also be an assessment criterion for assessing the level and quality of the current tax legislation in the Slovak Republic and its implementation in accordance with the requirements set out in the RIA 2020 - better regulation strategy. The author mainly used the scientific method of analysis, synthesis and comparison.
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Legal Acts and Official Documents:
Act no. 333/2011 Coll. on Authorities on State Administration Authorities in the Area of Taxes, Fees and Customs as amended.
Act no. 336/2015 Coll. on the support of the least developed districts and on amendments to certain acts as amended.
Act no. 35/2019 Coll. on Financial Administration and on Amendments to Certain Acts.
Act no. 355/2007 Coll. on the protection, promotion and development of public health and on amendments to certain acts, as amended by Act No. 355/2016 Coll.
Act no. 385/2018 Coll. on Special Levy of Retail Chains and on the amendment of Act no. 595/2003 Coll. on Income Tax as amended.
Act No. 431/2002 Coll. on Accounting, as amended.
Act No. 88/2019 Coll. of 04 April 2019, which repealed Act no. 385/2018 Coll. on Special Levy of Retail Chains and on the amendment of Act no. 595/2003 Coll. on Income Tax, as amended, and amending Act no. 595/2003 Coll. on Income Tax as amended.
Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, as amended.
Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety, as amended.
State Aid SA.52194 (2018/FC) – Slovak Retail Turnover Tax – Invitation to submit comments pursuant to Article 108 (2) of the Treaty on the Functioning of the European Union (2019/C 194/03).
Court Decisions:
Court of Justice of the European Union: C-83/98.
Court of Justice of the European Union: C-66/02.
Court of Justice of the European Union: joined cases C-78/08 until C-80/08.
Court of Justice of the European Union: C-417/10.
Court of Justice of the European Union: joined cases C-197/11 and C-203/11.
Court of Justice of the European Union: C-518/13.
Court of Justice of the European Union: C-374/17.
Court of Justice of the European Union: T-288/97.
Court of Justice of the European Union: T-68/03.
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