Matej Kačaljak - Profile on Academia.edu (original) (raw)
Papers by Matej Kačaljak
IBFD eBooks, Nov 5, 2020
Controlled foreign company legislation is an international tax topic that has become increasingly... more Controlled foreign company legislation is an international tax topic that has become increasingly important in recent years. Both the OECD and the European Union have taken initiatives to introduce controlled foreign company rules as anti-avoidance tax provisions that are applicable by a large number of states. The OECD released its recommendations on strengthening controlled foreign company rules in the Base Erosion and Profit Shifting Project Action 3 Final Report. The European Union consequently adopted Council Directive 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market and introducing the obligation for Member States to implement controlled foreign company rules in their domestic legislation. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of the effectiveness of controlled foreign company rules and the approach towards recent amendments in the participating countries introducing or changing such rules. The book comprises 41 national reports from countries across the globe and is the outcome of a conference on controlled foreign company legislation that took place from 4-7 July 2019 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of controlled foreign company legislation. A general report highlights the most important findings of the conference.
Univerzita Pavla Jozefa Šafárika, Vydavateľstvo ŠafárikPress eBooks, Dec 13, 2022
Aplikačné problémy dane z nehnuteľností ako typu miestnej dane, pokiaľ ide o diskrečnú právomoc o... more Aplikačné problémy dane z nehnuteľností ako typu miestnej dane, pokiaľ ide o diskrečnú právomoc obcí vo veci stanovenia sadzieb, súvisia predovšetkým so zdanlivou neexistenciou presných limitov samotného procesu stanovovania týchto sadzieb, pričom táto problematika nie je len problematikou právnou, ale aj ekonomickou. Z tohto dôvodu je predmetom článku tak sumarizácia už existujúcich poznatkov, ak aj ich doplnenie o názory autorov. Z analýzy ekonomickej podstaty dane z nehnuteľností ako majetkovej dane a tiež dostupnej judikatúry vyplýva záver, že hranice pre stanovovanie sadzieb sú pomerne jasné a intuitívne. Paradoxne sú miestne samosprávy skôr zväzované nepružnou zákonnou úpravou.
Central European Academic Publishing eBooks, 2022
This chapter concerns the reflections of selected Central European Member States on the Tax Polic... more This chapter concerns the reflections of selected Central European Member States on the Tax Policy of the European Union. The legislation and case law of courts in these states constantly reflect upon the CJEU case law and initiatives of other European Union institutions on one side, but also upon the legislative and juridical movements in each other. Three particular areas are discussed where this recurrent process is illustrated, namely the concept of General Anti-Abuse Rules (GAARs), the issue of VAT fraud and particularly of thirdparty liability and, finally, the area of special (sectoral) levies. The GAARs eventually became harmonized through the ATAD directive, but up to that moment, very different approaches could be observed between the Central European Member States, with some being early adopters even before accession to the European Union either through legislative enactment (Hungary) or through development of judicial doctrines (Czech Republic) but also with others that have enacted their GAARs only relatively recently (Slovak Republic, Poland). The issue of VAT fraud and third-party liability shows that referrals from Central European Member States (especially Hungary) have been a strong driver of the CJEU case law in this area. Finally, the special levies enacted by Central European Member States and CJEU proceedings they have triggered have provided very useful insight to testing the compatibility of sectoral levies with European Union law but also to the recent discussions on the digital services taxes.
Súdne spory v oblasti transferového oceňovania na Slovensku – relevancia OECD smernice o transferovom oceňovaní
AUC IURIDICA
The legal relevance of the OECD TP Guidelines in Slovakia has already been addressed in the previ... more The legal relevance of the OECD TP Guidelines in Slovakia has already been addressed in the previous literature with the seemingly surprising conclusion that despite its general acceptance in practice, it is not a source of law and the principle of iura novit curia does not apply to it. The object of this article is to supplement the existing state of knowledge by identifying the reasons that led to the procedural tactics of taxpayers who challenged the OECD TP Guidelines and its legal relevance en bloc in Slovakia and formulating considerations on how the OECD TP Guidelines should be approached in both application and judicial practice. Disputes between taxpayers and tax administrators to date indicate that there are fundamental defects in the approach to the OECD TP Guidelines, where its individual sentences are referred to as legal norms, which inevitably leads to disputes over the interpretation of this non-binding (soft law) document. Thus, a prerequisite for the OECD TP Guidel...
Digitálna Platforma Ako Stála Prevádzkareň
Theoretical journal for the questions of state and law, 2019
Bratislava Law Review, 2020
The paper deals with new trends and new challenges for tax administrations in the digital age. A ... more The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transactions, income and wealth from the taxpayer to the tax administration. The paper identifies several particular areas in the Slovak tax law, where (omitting the factor of current technological capacity on the side of tax administration) there may exist possibility to follow this trend. Primarily doctrinal method and method of analysis of legal norms was employed.
The objective of this article is to provide a basic systematic review of tax treaties between Slo... more The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used include abstraction, comparison, analysis, synthesis, induction, deduction, and summarization. Findings include diverging practice concerning the scope and objective of double tax treaties such as criteria for residency, zakat provisions, transfer pricing rules, and anti-abuse rules. Taking into account the context of Slovak administrative practice and lack of experience with double tax treaties this diverging practice may lead to occasions of tax treaty override.
Bratislava Law Review, 2018
The article analyses the new “digital platform permanent establishment” concept as a legal fictio... more The article analyses the new “digital platform permanent establishment” concept as a legal fiction establishing a fixed place even in situations where there is no actual fixed place. The authors conclude that in the Slovak legal environment this concept is not capable of (i) being applied through the interpretation of the tax treaty, or (ii) overriding the tax treaty. Its practical implications in a tax treaty situation must be analysed on a case-by-case basis. The ineffectiveness of the concept mainly stems from the fact that Slovak statutory rules are generally incapable of overriding tax treaties. It may still be applicable in a dualist legal environment, but international law treaty override implications would still remain valid.
AUC IURIDICA, 2018
Abuse of Tax Treaties-Slovakia The paper analyzes existing decisions of Slovak courts dealing wit... more Abuse of Tax Treaties-Slovakia The paper analyzes existing decisions of Slovak courts dealing with the issue of abuse of Tax Treaty. It appears that on the issue of application of OECD Commentary the Slovak case law seems settled for now on the static approach, which seems in line with the relevant literature to date. With respect to the issue of treaty override by a local law anti-abuse rule/principle the Slovak courts are yet to come to a clear conclusion. The 2017 decision of the Regional Court in Bratislava begin first of the topic may be considered only a first input into the debate and the arguments therein would need considerable expansion and/or correction.
DANUBE: Law and Economics Review, 2017
The article summarises the views on the interrelation of GAARs and tax treaties, abstracts defini... more The article summarises the views on the interrelation of GAARs and tax treaties, abstracts defining criteria for the feasibility of GAAR as an anti-abuse instrument in tax treaty situations and applies these to the situation (legislation and case law) in the Slovak Republic. The aim of the article is to provide insight on the potential interrelation of GAAR rules with existing tax treaties and formulate policy advice that should be optimal given the facts at hand. It shows that GAAR in its current form would in general have limited effectiveness in tackling tax treaty abuse situations without it resulting in treaty override. This particularly applies to the Slovak Republic and likely to other states applying a monistic approach to international treaties, where the renegotiation of the treaty seems the only viable option. However, as in Slovakia the monist approach applies only to treaties ratified after July 2001, a different approach might be taken with respect to those that are st...
DANUBE: Law and Economics Review, 2015
This paper discusses the Al Capone case and identifies legal institutions which contributed to th... more This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.
DANUBE: Law and Economics Review, 2011
In reaction to the problems related to the excessive deficit and the imminent default of Greece t... more In reaction to the problems related to the excessive deficit and the imminent default of Greece that threatened the currency stability of the whole euro area, the EU adopted several legislative measures in order to safeguard EU Member States from default and to perhaps prevent similar circumstances from reappearing in the future. The paper deals with the economic and legal aspects of passed legislation and analyses its potential impact on the budgetary discipline of EU Member States. It is concluded that, while a part of the new legislation tackles the issues that were a proximate cause of the debt crisis in the EU Member States, there are shortcomings that may "backfire" in the mid-term horizon and the overall impact of the passed legislation is at best ambivalent. The author implements methods of induction and deduction in connection with the method of legal analysis.
I find it an honor to be here today to address the Conference on the Globalization, European Inte... more I find it an honor to be here today to address the Conference on the Globalization, European Integration and Economic Crisis. The topic of my presentation is dealing with the legal aspects of Euro adoption in Slovak Republic and within its scope I will also deal with some fiscal stability issues. The presentation shall be divided into three major parts according to different stages of participation of Slovak Republic in the Economic and Monetary Union. First part deals with political, economical and legislative measures that were to be undertaken in order to comply with the Maastricht Convergence criteria. The second part deals with the process of euro adoption itself as a process of monetary succession and all the legislative amendments that were implemented during that stage. Then, finally I will try to provide a brief overview of present situation and future challenges to Slovak fiscal law in respect to obligations arising from the membership in euro area.
Slovak Simple Joint Stock Company – Critical Review and Preliminary Assessment
European Company and Financial Law Review, 2020
The aim of this paper is to describe a relatively new legal form of the simple joint stock compan... more The aim of this paper is to describe a relatively new legal form of the simple joint stock company introduced into Slovak company law in 2017 and evaluate whether it may indeed be a suitable corporate vehicle for new companies with highly innovative potential (startups), or alternatively assess whether the legal form is suitable for other legal and business use cases; and explore and identify potential issues.Moreover, this paper provides an overview and legal analysis of the legal regulation of the simple joint stock company form in comparison with other legal company forms. The attractiveness of some of the key elements of the simple joint stock company’s regulation is verified by an empirical statistical method from public databases. Additionally, the article also provides an assessment as to what extent the identified objectives of the policy maker in relation to the introduction of the new legal form were achieved.
Kryptoaktíva ako finančné účty
IV.SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA: Zdaňovanie virtuálnych platidiel a digitálnych služieb - COVID-19 a iné aktuálne výzvy pre daňové právo
Cieľom tohto príspevku je analyzovať hypotetickú otázku, za akých podmienok by v súčasnom právnom... more Cieľom tohto príspevku je analyzovať hypotetickú otázku, za akých podmienok by v súčasnom právnom stave bolo možné z pohľadu úverových inštitúcií (bankového sektora) nazerať na kryptoaktíva ako na „tradičný platobný nástroj“ akými sú finančné prostriedky v bezhotovostnej forme na finančných účtoch, ako aj poukázať na prípadné dôsledky a výzvy spojené s konceptom držby a uchovávania kryptoaktív na finančných účtoch v obdobnom režime ako sú v regulačnom statuse quo držané a uschovávané finančný prostriedky.
The objective of this article is to provide a basic systematic review of tax treaties between Slo... more The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used include abstraction, comparison, analysis, synthesis, induction, deduction, and summarization. Findings include diverging practice concerning the scope and objective of double tax treaties such as criteria for residency, zakat provisions, transfer pricing rules, and anti-abuse rules. Taking into account the context of Slovak administrative practice and lack of experience with double tax treaties this diverging practice may lead to occasions of tax treaty override.
Staro)nový inštitút zákazu vrátenia vkladu a pravidlá transferového oceňovania
The aim of the contribution is to clarify and critically evaluate the purpose of the concept of p... more The aim of the contribution is to clarify and critically evaluate the purpose of the concept of prohibition of return of contribution to the registered capital introduced by the Act No. 87/2015 Coll. amending and supplementing the Act No. 513/1991 Coll. the Commercial Code as amended and its impact on liability in the company in the context of corporate regulations and transfer pricing rules. It appears that the transfer pricing rules, which are used in practice to determine the appropriateness of consideration in line with Section 67(5) of the Commercial Code, have several material distinct features rendering them only partially usable in the commercial law relationships and only with great level of care. The concept of prohibition of return of contribution should in the view of authors need to be refined in respect to the suitable methods.
Transfer pricing safe harbours in the Slovak Republic
Financial Law Review
Transfer pricing safe harbours in the Slovak Republic
Financial Law Review
Bratislava Law Review, 2020
The paper deals with new trends and new challenges for tax administrations in the digital age. A ... more The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transactions, income and wealth from the taxpayer to the tax administration. The paper identifies several particular areas in the Slovak tax law, where (omitting the factor of current technological capacity on the side of tax administration) there may exist possibility to follow this trend. Primarily doctrinal method and method of analysis of legal norms was employed.
IBFD eBooks, Nov 5, 2020
Controlled foreign company legislation is an international tax topic that has become increasingly... more Controlled foreign company legislation is an international tax topic that has become increasingly important in recent years. Both the OECD and the European Union have taken initiatives to introduce controlled foreign company rules as anti-avoidance tax provisions that are applicable by a large number of states. The OECD released its recommendations on strengthening controlled foreign company rules in the Base Erosion and Profit Shifting Project Action 3 Final Report. The European Union consequently adopted Council Directive 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market and introducing the obligation for Member States to implement controlled foreign company rules in their domestic legislation. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of the effectiveness of controlled foreign company rules and the approach towards recent amendments in the participating countries introducing or changing such rules. The book comprises 41 national reports from countries across the globe and is the outcome of a conference on controlled foreign company legislation that took place from 4-7 July 2019 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of controlled foreign company legislation. A general report highlights the most important findings of the conference.
Univerzita Pavla Jozefa Šafárika, Vydavateľstvo ŠafárikPress eBooks, Dec 13, 2022
Aplikačné problémy dane z nehnuteľností ako typu miestnej dane, pokiaľ ide o diskrečnú právomoc o... more Aplikačné problémy dane z nehnuteľností ako typu miestnej dane, pokiaľ ide o diskrečnú právomoc obcí vo veci stanovenia sadzieb, súvisia predovšetkým so zdanlivou neexistenciou presných limitov samotného procesu stanovovania týchto sadzieb, pričom táto problematika nie je len problematikou právnou, ale aj ekonomickou. Z tohto dôvodu je predmetom článku tak sumarizácia už existujúcich poznatkov, ak aj ich doplnenie o názory autorov. Z analýzy ekonomickej podstaty dane z nehnuteľností ako majetkovej dane a tiež dostupnej judikatúry vyplýva záver, že hranice pre stanovovanie sadzieb sú pomerne jasné a intuitívne. Paradoxne sú miestne samosprávy skôr zväzované nepružnou zákonnou úpravou.
Central European Academic Publishing eBooks, 2022
This chapter concerns the reflections of selected Central European Member States on the Tax Polic... more This chapter concerns the reflections of selected Central European Member States on the Tax Policy of the European Union. The legislation and case law of courts in these states constantly reflect upon the CJEU case law and initiatives of other European Union institutions on one side, but also upon the legislative and juridical movements in each other. Three particular areas are discussed where this recurrent process is illustrated, namely the concept of General Anti-Abuse Rules (GAARs), the issue of VAT fraud and particularly of thirdparty liability and, finally, the area of special (sectoral) levies. The GAARs eventually became harmonized through the ATAD directive, but up to that moment, very different approaches could be observed between the Central European Member States, with some being early adopters even before accession to the European Union either through legislative enactment (Hungary) or through development of judicial doctrines (Czech Republic) but also with others that have enacted their GAARs only relatively recently (Slovak Republic, Poland). The issue of VAT fraud and third-party liability shows that referrals from Central European Member States (especially Hungary) have been a strong driver of the CJEU case law in this area. Finally, the special levies enacted by Central European Member States and CJEU proceedings they have triggered have provided very useful insight to testing the compatibility of sectoral levies with European Union law but also to the recent discussions on the digital services taxes.
Súdne spory v oblasti transferového oceňovania na Slovensku – relevancia OECD smernice o transferovom oceňovaní
AUC IURIDICA
The legal relevance of the OECD TP Guidelines in Slovakia has already been addressed in the previ... more The legal relevance of the OECD TP Guidelines in Slovakia has already been addressed in the previous literature with the seemingly surprising conclusion that despite its general acceptance in practice, it is not a source of law and the principle of iura novit curia does not apply to it. The object of this article is to supplement the existing state of knowledge by identifying the reasons that led to the procedural tactics of taxpayers who challenged the OECD TP Guidelines and its legal relevance en bloc in Slovakia and formulating considerations on how the OECD TP Guidelines should be approached in both application and judicial practice. Disputes between taxpayers and tax administrators to date indicate that there are fundamental defects in the approach to the OECD TP Guidelines, where its individual sentences are referred to as legal norms, which inevitably leads to disputes over the interpretation of this non-binding (soft law) document. Thus, a prerequisite for the OECD TP Guidel...
Digitálna Platforma Ako Stála Prevádzkareň
Theoretical journal for the questions of state and law, 2019
Bratislava Law Review, 2020
The paper deals with new trends and new challenges for tax administrations in the digital age. A ... more The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transactions, income and wealth from the taxpayer to the tax administration. The paper identifies several particular areas in the Slovak tax law, where (omitting the factor of current technological capacity on the side of tax administration) there may exist possibility to follow this trend. Primarily doctrinal method and method of analysis of legal norms was employed.
The objective of this article is to provide a basic systematic review of tax treaties between Slo... more The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used include abstraction, comparison, analysis, synthesis, induction, deduction, and summarization. Findings include diverging practice concerning the scope and objective of double tax treaties such as criteria for residency, zakat provisions, transfer pricing rules, and anti-abuse rules. Taking into account the context of Slovak administrative practice and lack of experience with double tax treaties this diverging practice may lead to occasions of tax treaty override.
Bratislava Law Review, 2018
The article analyses the new “digital platform permanent establishment” concept as a legal fictio... more The article analyses the new “digital platform permanent establishment” concept as a legal fiction establishing a fixed place even in situations where there is no actual fixed place. The authors conclude that in the Slovak legal environment this concept is not capable of (i) being applied through the interpretation of the tax treaty, or (ii) overriding the tax treaty. Its practical implications in a tax treaty situation must be analysed on a case-by-case basis. The ineffectiveness of the concept mainly stems from the fact that Slovak statutory rules are generally incapable of overriding tax treaties. It may still be applicable in a dualist legal environment, but international law treaty override implications would still remain valid.
AUC IURIDICA, 2018
Abuse of Tax Treaties-Slovakia The paper analyzes existing decisions of Slovak courts dealing wit... more Abuse of Tax Treaties-Slovakia The paper analyzes existing decisions of Slovak courts dealing with the issue of abuse of Tax Treaty. It appears that on the issue of application of OECD Commentary the Slovak case law seems settled for now on the static approach, which seems in line with the relevant literature to date. With respect to the issue of treaty override by a local law anti-abuse rule/principle the Slovak courts are yet to come to a clear conclusion. The 2017 decision of the Regional Court in Bratislava begin first of the topic may be considered only a first input into the debate and the arguments therein would need considerable expansion and/or correction.
DANUBE: Law and Economics Review, 2017
The article summarises the views on the interrelation of GAARs and tax treaties, abstracts defini... more The article summarises the views on the interrelation of GAARs and tax treaties, abstracts defining criteria for the feasibility of GAAR as an anti-abuse instrument in tax treaty situations and applies these to the situation (legislation and case law) in the Slovak Republic. The aim of the article is to provide insight on the potential interrelation of GAAR rules with existing tax treaties and formulate policy advice that should be optimal given the facts at hand. It shows that GAAR in its current form would in general have limited effectiveness in tackling tax treaty abuse situations without it resulting in treaty override. This particularly applies to the Slovak Republic and likely to other states applying a monistic approach to international treaties, where the renegotiation of the treaty seems the only viable option. However, as in Slovakia the monist approach applies only to treaties ratified after July 2001, a different approach might be taken with respect to those that are st...
DANUBE: Law and Economics Review, 2015
This paper discusses the Al Capone case and identifies legal institutions which contributed to th... more This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.
DANUBE: Law and Economics Review, 2011
In reaction to the problems related to the excessive deficit and the imminent default of Greece t... more In reaction to the problems related to the excessive deficit and the imminent default of Greece that threatened the currency stability of the whole euro area, the EU adopted several legislative measures in order to safeguard EU Member States from default and to perhaps prevent similar circumstances from reappearing in the future. The paper deals with the economic and legal aspects of passed legislation and analyses its potential impact on the budgetary discipline of EU Member States. It is concluded that, while a part of the new legislation tackles the issues that were a proximate cause of the debt crisis in the EU Member States, there are shortcomings that may "backfire" in the mid-term horizon and the overall impact of the passed legislation is at best ambivalent. The author implements methods of induction and deduction in connection with the method of legal analysis.
I find it an honor to be here today to address the Conference on the Globalization, European Inte... more I find it an honor to be here today to address the Conference on the Globalization, European Integration and Economic Crisis. The topic of my presentation is dealing with the legal aspects of Euro adoption in Slovak Republic and within its scope I will also deal with some fiscal stability issues. The presentation shall be divided into three major parts according to different stages of participation of Slovak Republic in the Economic and Monetary Union. First part deals with political, economical and legislative measures that were to be undertaken in order to comply with the Maastricht Convergence criteria. The second part deals with the process of euro adoption itself as a process of monetary succession and all the legislative amendments that were implemented during that stage. Then, finally I will try to provide a brief overview of present situation and future challenges to Slovak fiscal law in respect to obligations arising from the membership in euro area.
Slovak Simple Joint Stock Company – Critical Review and Preliminary Assessment
European Company and Financial Law Review, 2020
The aim of this paper is to describe a relatively new legal form of the simple joint stock compan... more The aim of this paper is to describe a relatively new legal form of the simple joint stock company introduced into Slovak company law in 2017 and evaluate whether it may indeed be a suitable corporate vehicle for new companies with highly innovative potential (startups), or alternatively assess whether the legal form is suitable for other legal and business use cases; and explore and identify potential issues.Moreover, this paper provides an overview and legal analysis of the legal regulation of the simple joint stock company form in comparison with other legal company forms. The attractiveness of some of the key elements of the simple joint stock company’s regulation is verified by an empirical statistical method from public databases. Additionally, the article also provides an assessment as to what extent the identified objectives of the policy maker in relation to the introduction of the new legal form were achieved.
Kryptoaktíva ako finančné účty
IV.SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA: Zdaňovanie virtuálnych platidiel a digitálnych služieb - COVID-19 a iné aktuálne výzvy pre daňové právo
Cieľom tohto príspevku je analyzovať hypotetickú otázku, za akých podmienok by v súčasnom právnom... more Cieľom tohto príspevku je analyzovať hypotetickú otázku, za akých podmienok by v súčasnom právnom stave bolo možné z pohľadu úverových inštitúcií (bankového sektora) nazerať na kryptoaktíva ako na „tradičný platobný nástroj“ akými sú finančné prostriedky v bezhotovostnej forme na finančných účtoch, ako aj poukázať na prípadné dôsledky a výzvy spojené s konceptom držby a uchovávania kryptoaktív na finančných účtoch v obdobnom režime ako sú v regulačnom statuse quo držané a uschovávané finančný prostriedky.
The objective of this article is to provide a basic systematic review of tax treaties between Slo... more The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used include abstraction, comparison, analysis, synthesis, induction, deduction, and summarization. Findings include diverging practice concerning the scope and objective of double tax treaties such as criteria for residency, zakat provisions, transfer pricing rules, and anti-abuse rules. Taking into account the context of Slovak administrative practice and lack of experience with double tax treaties this diverging practice may lead to occasions of tax treaty override.
Staro)nový inštitút zákazu vrátenia vkladu a pravidlá transferového oceňovania
The aim of the contribution is to clarify and critically evaluate the purpose of the concept of p... more The aim of the contribution is to clarify and critically evaluate the purpose of the concept of prohibition of return of contribution to the registered capital introduced by the Act No. 87/2015 Coll. amending and supplementing the Act No. 513/1991 Coll. the Commercial Code as amended and its impact on liability in the company in the context of corporate regulations and transfer pricing rules. It appears that the transfer pricing rules, which are used in practice to determine the appropriateness of consideration in line with Section 67(5) of the Commercial Code, have several material distinct features rendering them only partially usable in the commercial law relationships and only with great level of care. The concept of prohibition of return of contribution should in the view of authors need to be refined in respect to the suitable methods.
Transfer pricing safe harbours in the Slovak Republic
Financial Law Review
Transfer pricing safe harbours in the Slovak Republic
Financial Law Review
Bratislava Law Review, 2020
The paper deals with new trends and new challenges for tax administrations in the digital age. A ... more The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transactions, income and wealth from the taxpayer to the tax administration. The paper identifies several particular areas in the Slovak tax law, where (omitting the factor of current technological capacity on the side of tax administration) there may exist possibility to follow this trend. Primarily doctrinal method and method of analysis of legal norms was employed.
Príspevok analyzuje možnosti aplikácie metódy čistého prírastku majetku (net worth method) v slov... more Príspevok analyzuje možnosti aplikácie metódy čistého prírastku majetku (net worth method) v slovenskom právnom prostredí. Ukazuje sa, že existujú určité špecifiká slovenského daňového systému, ktoré v súčasnosti uplatnenie tejto metódy znemožňujú. Zároveň však v určitých segmentoch slovenské právo poskytuje možnosti pre jej úspešné uplatnenie, napr. ekonomická kriminalita verejných činiteľov. Jej rozšírenie na fyzické osoby mimo verejného sektora by si však vyžadovalo ďalšie zásahy do slovenskej daňovej legislatívy, ktoré môžu priniesť zvýšenú administratívnu záťaž. Pomer výhod a rizík tak musí byť predmetom ďalšieho skúmania.
Abstrakt: Príspevok hodnotí ostatné zmeny v daňovej legislatíve Slovenskej republiky v kontexte a... more Abstrakt: Príspevok hodnotí ostatné zmeny v daňovej legislatíve Slovenskej republiky v kontexte aktuálnych medzinárodných trendov (napr. BEPS, akčný pán EÚ boja proti daňovým podvodom, atď.). Ukazuje sa, že niektoré z opatrení majú potenciál zvýšiť výber daní a zabrániť daňovým únikom napriek tomu, že mierne zvyšujú administratívnu záťaž podnikateľov, zároveň však ostáva v Slovenskom daňovom práve niekoľko miest, ktoré sú výsledkom nekoncepčného legislatívneho procesu a otvárajú priestor pre nerovnomerné zdaňovanie a daňové úniky. Kľúčové slová: daňový únik, správa daní, administratívna záťaž Abstract: The contribution discusses recent changes in the tax legislation of the Slovak republic in the context of international trends (e.g. BEPS, EU action plan on tax fraud and tax abuse). It appears, that some of the measures have potential to increase the tax collection and prevent tax evasion despite they slightly increase the administrative burden of businesses. At the same time, there remain numerous occurrences in the Slovak tax law which are result of chaotic legislative process and open possibilities for tax abuse and imbalanced taxation. Úvod Vyhýbanie sa daňovým povinnostiam je pretrvávajúcim problémom prakticky vo všetkých svetových ekonomikách a je mu venovaná značná pozornosť v rámci teórie aj v rámci aplikačnej praxe. Zároveň sa v uplynulých desaťročiach zintenzívnili práce na systematizácií dostupných nástrojov zameraných na boj s nežiaducimi javmi na úseku daní. Cieľom tohto príspevku je stručne zosumarizovať oblasti, kde je v rámci aktuálneho výskumu vo svete venovaná najväčšia pozornosť a kde je možné očakávať aj najvýraznejší prínos pre orgány daňovej správy a posúdiť možnosti aplikácie týchto nových trendov v slovenskom právnom prostredí. AKTUÁLNE SVETOVÉ TRENDY V stručnosti je pre potreby tohto príspevku možné vývoj v oblasti vyhýbania sa daňovým povinnostiam rozčleniť do skupín podľa "závažnosti" konania, konkrétne na
Ročenka regionálneho rozvoja 2024, 2024
The aim of the publication, which contains contributions of 13 authors, is to network research, l... more The aim of the publication, which contains contributions of 13 authors, is to network research, link it to practice, formulate recommendations and priorities in regional policy and development, and thus fulfil the mission of the RRT!. The publication focuses on thematic areas such as public administration, spatial zoning, public investment, cross-border cooperation, sustainable development, green energy and the local economy, to which this year topics such as education, skills development and housing have been added. The thematic publication continues the cooperation with the Friends of the Earth-CEPA on the theme of green transformation in regional development. In this regard, we would like to highlight the inputs related to the preparation of the Social and Climate Fund. In a similar vein, we are interested in expanding cooperation with partners on other important topics.
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