Expected Amendment to the Corporate Income Tax Act

The Government of the Republic of Slovenia recently submitted to the Parliament an amendment to the Corporate Income Tax Act (ZDDPO-2). The Amendment to the ZDDPO-2 partly incorporates Council Directive 2016/1164 into the Slovene tax legislature and enshrines the General-Anti-Avoidance-Rule (GAAR), aimed at safeguarding against corporate income tax avoidance and preventing schemes that result in obtaining unlawful tax advantages. The amendment also enshrines the term controlled companies, i.e. a foreign company in which the taxpayer has a shareholding of more than 50% and in which the profits actually paid are less than half of the DDPO that would have been charged to the company under the provisions of the ZDDPO-2. It is expected that the amended ZDDPO-2 shall come into force on January 1st, 2019.

RELATED POSTS
JUDGMENT OF THE COURT OF JUSTICE REGARDING THE ACT ON JUDICIAL PROTECTION OF FORMER HOLDERS OF ELIGIBLE LIABILITIES

JUDGMENT OF THE COURT OF JUSTICE REGARDING THE ACT ON JUDICIAL PROTECTION OF FORMER HOLDERS OF ELIGIBLE LIABILITIES

With the adoption of the Act on Judicial Protection Procedure for Former Holders of Eligible Liabilities of Banks (Act on…

Read more
IMPLEMENTATION OF THE EU DIRECTIVE ON WORK-LIFE BALANCE

IMPLEMENTATION OF THE EU DIRECTIVE ON WORK-LIFE BALANCE

The Directive (EU) 2019/1158 on work-life balance for parents and carers came into effect in August of this year. It…

Read more
Withdrawal from case-law on the publicity effect of entries in the land register in light of the starting point of the subjective limitation period for a damages claim

Withdrawal from case-law on the publicity effect of entries in the land register in light of the starting point of the subjective limitation period for a damages claim

In Case No III Ips 38/2021, the Supreme Court of the Republic of Slovenia has mitigated its jurisprudence on the…

Read more

Address:

Dalmatinova ulica 2
SI-1000 Ljubljana, Slovenia

Phone:

+386 59 097 400
+386 59 097 410

Email:

info@s-k.law

Social: