EN
The article deals with comparative analyse of the verbal forms use in expressing present perfect and future perfect tense explicitly and implicitly in the Slovak and Italian languages. It is focused on comparison of the verb tenses and forms that are used to express the perfect form in both of the languages. In the context of comparison and general analyse of the perfect form, the verb aspect as well as the bare aspect of meaning and not only the formal verb form are regarded in determining the verb tense and its classification into the appropriate time level.