Peter Slávik says more rates, exemptions and unclear rules make life harder for businesses, accountants and tax offices alike.
While Slovakia mulls a tougher crackdown on tax fraud, a top expert has warned the government against going too far with new regulations and leaving deeper problems with tax collection unresolved.
In 2024, lawmakers raised the threshold for criminal prosecution for tax fraud, meaning many cases were no longer treated as crimes, and the state then struggled to recover unpaid tax debts.
Peter Slávik is a lawyer and tax expert at TAX LAW, a law firm specialising in tax law and tax disputes. He focuses on tax inspections, disputes with tax authorities and the criminal-law aspects of tax cases. In his work, he deals with how tax rules are applied in practice, including VAT disputes, tax fraud cases and the impact of changing legislation on businesses.
General Prosecutor Maroš Žilinka now wants to lower one of the thresholds for prosecution again. But lawyer and tax expert Peter Slávik has warned that the proposed level is too low and could expose small entrepreneurs to criminal liability over simple mistakes, while leaving the deeper problem untouched: the way the state administers and collects taxes.
