Taxes, Customs and Accounting Direct Taxes Income Tax Legislation in force Income Tax Act EU Directives related to Direct Taxation International Taxation Double Tax Treaties Other treaties Administrative Cooperation List of cooperative jurisdictions in accordance with letter x) of article 2 of Act No. 595/2003 Income Tax Act Local Taxes Legislation in force Local Taxes and Local Fee for municipal Waste and Minor Construction Waste Act No. 582/2004 Coll Motor Vehicle Tax Act. No. 361/2014 Coll. Administrative Charges Act No. 145/1995 Coll. Court Charges and the Fee for a Copy from the Criminal Record Act No. 71/1992 Coll. Local Development Fee Act No. 447/2015 Coll. Indirect Taxes VAT Act No. 222/2004 Coll. ON VALUE ADDED TAX In wording effective from 1 January 2023 In wording effective from 1 January 2022 In wording effective from 1 January 2021 In wording effective from 1 January 2020 In wording effective from 1 January 2019 In wording effective from 1 January 2018 In wording effective from 1 January 2017 In wording effective from 1 January 2016 In wording effective from 1 January 2015 In wording effective from 1 January 2014 In wording effective from 2 January 2013 In wording effective from 1 January 2012 In wording effective from 1 January 2011 In wording effective from 1 January 2010 In wording effective from 1 July 2009 In wording effective from 1 April 2009 In wording effective from 1 January 2009 In wording effective from 1 December 2008 In wording effective from 1 January 2008 In wording effective from 1 January 2007 In wording effective from 1 January 2006 Excise Duties Legislation Excise Duty on Mineral Oil Excise Duty on Alcoholic Beverages Excise Duty on Tobacco Products Excise Duty on Electricity, Coal, and Natural Gas State Aid State Aid SA.49509 (2017/N) - Slovakia - Preferential taxes for biofuels State Aid SA.46046 (2016/NN)- Slovakia – excise duty exemption for inlands waterways (terminates in 30. April 2024) State Aid NN 63/2009 (ex N 83/2008) – Slovak Republic Tax advantage applied on electricity, coal and natural gas (terminates in 30. Jun 2018) Insurance tax Tax Administration and Price Legislation Tax legislation Price legislation Tax Reform Customs Legislation Acts Decrees Documents of the European Union Basic legislation Relief from customs duties Intellectual property rights Product safety Another documents Information Non-Legislation Agreements Another agreements EC Agreements in customs matters Diagonal agreements Conventions Archive Accounting Laws Last amendments of the Act No. 431/2002 Coll. on Accounting as amended and on amendments of some act Directives Regulations Measures
