Slovak Republic - Exit Tax in the Slovak Republic
- Slovak Republic
- Z. Blažejová
- European Taxation, 2019 (Volume 59), No 4
- 7 March 2019
Due to mandatory implementation of the EU Anti-Tax Avoidance Directive (2016/1164) (hereinafter ATAD), the Slovak Republic was required to implement, with effect from 1 January 2018, an entirely new concept of taxation, i.e. exit tax.