AmCham Slovakia


Slovak transfer pricing rules: inconsistent with EU law?

Prepared by AmCham member: Dentons Europe CS LLP

In this article, I briefly analyze a potential inconsistency between the transfer pricing rules as defined by Slovak Income Tax Act and principles of law of the European Union (EU), in particular the freedom of establishment stated in Article 49 of the Treaty on the Functioning of the European Union (TFEU) and the freedom to provide services pursuant to Article 56 of TFEU.