Repealed Act on Special Levy Of Retail Chains in the Slovak Republic – Memento for Slovak Tax Legislation

• Authors: Adrián Popovič

Abstracts

PL

The repealed special levy of retail chains has triggered numerous reactions and discussions in the Slovak Republic during its short existence.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.

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2019
• Volume: 15
• Issue: 3
• Pages: 105-123

Dates

published

2019

Contributors

author

Adrián Popovič

Identifiers

DOI

10.4467/22996834FLR.19.017.11273

Biblioteka Nauki

943291