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.
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.