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Slovenia Transposes EU Directives on Dispute Resolution and Reportable Cross-Border Arrangements

11 July 2019

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Approved Changes

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Slovenia

Slovenia has published the Act amending the Tax Procedures Act in the Official Gazette. The main amendments transpose Council Directive (EU) 2017/1852 of 10 October 2017 on dispute resolution and Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. Council Directive (EU) 2017/1852 includes measures to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The measures transposed into Slovenian law apply from 1 July 2019 in relation to tax years beginning on or after 1...