Europeanization of the Slovak Tax Law (Reality and Vision)

Abstract

The article aims to analyze the influence of the EU law on the regulation of the tax relations in the Slovak Republic. The author identifies the loss of tax sovereignty of the Slovak Republic as a primary evidence of a widespread impact of the EU law on the Slovak tax law. In this context, the author sees the tax sovereignty as an integral part of statehood. Therefore, the Slovak Republic’s membership in the EU has led to the limitation of its state sovereignty, mainly in the sphere of indirect taxation. For the sake of the proper functioning of the internal market the Slovak Republic has had to give up a part of its sovereignty in favour of the EU. This fact has played a crucial role in the recent development of the tax regulations in Slovakia. In particular parts of the article the author examines the effects of the EU secondary law on the Slovak tax law in the sphere of indirect taxation, direct taxation and tax administration, with the special focus on the matters of international administrative co-operation and mutual assistance in the recovery of tax claims. Further the author also pays his attention to good governance in tax matters, including its minimal standards.