Transposition of the Mobility Directive into Slovak Law
Preventing Tax Avoidance in Cross-Border Conversions
DOI:
https://doi.org/10.54201/iajas.163Keywords:
cross-border conversion, tax law abuse, fraudulent practices, anti-tax avoidanceAbstract
This article examines the transposition of Directive (EU) 2019/2121 into the Slovak legal framework, with particular emphasis on mechanisms designed to prevent tax law abuse in the context of cross-border company conversions. The objective is to evaluate whether the Slovak legislation has established adequate safeguards and institutional frameworks for detecting and mitigating abusive or fraudulent conduct. The research is based on doctrinal legal analysis, comparative assessment, and critical evaluation of relevant case law. The findings indicate that while the legislative intent is aligned with the Directive’s objectives, the procedural framework for reviewing the legality of cross-border conversions and institutional coordination fall short of ensuring effective prevention of tax abuse. The article concludes with specific legislative recommendations for strengthening procedural guarantees and authority cooperation.
References
Babčák, V., Štrkolec, M., & Vartašová, A. (Eds.). (2020). Daňové úniky, ich vznik a eliminácia [Tax Evasions, Their Emergence and Elimination]. Šafárik Press.
Ballester, B., & Del Monte, M. (2013). European Added Value Assessment (EAVA 3/2012): Directive on the Cross-Border Transfer of a Company’s Registered Office (14th Company Law Directive). European Parliament. https://doi.org/10.2861/29408
Bonk, F. (2017a). Smernica proti vyhýbaniu sa daňovým povinnostiam a nevyhnutnosť jej implementácie (Krok bližšie k harmonizácii priameho zdaňovania v EÚ)? [The Directive Against Tax Evasion and the Necessity of Its Implementation (A Step Closer to the Harmonization of Direct Taxation in the EU)?]. Justičná revue, 69(6–7), 668–680.
Bonk, F. (2017b). Zásada zákazu zneužitia daňového práva v Európskej únii (Súdny a zákonný rozmer GAARs vo vybraných členských štátoch EÚ) [The Principle of Prohibition of Tax Law Abuse in the European Union (Judicial and Statutory Dimension of GAARs in Selected EU Member States)] [Doctoral dissertation]. Pavol Jozef Šafárik University in Košice.
Bonk, F., & Štrkolec, M. (2017). Slovenské zákonné GAAR v daňovom poriadku vo svetle legislatívneho vývoja (následky transpozície smernice proti vyhýbaniu sa daňovým povinnostiam). [The Slovak Statutory GAAR in the Tax Procedure Code in the Light of Legislative Developments (Consequences of Transposing the Directive Against Tax Evasion)]. In V. Babčák, A. Popovič, A. Románová, & I. Štieberová (Eds.), I. Slovensko-české dni daňového práva: Daňové úniky a vyhýbanie sa daňovým povinnostiam (pp. 61–75). Pavol Jozef Šafárik University in Košice. Online: https://tinyurl.hu/N5iF
Cibuľa, T., & Kačaljak, M. (2019). Zákaz zneužitia práva v daňovom práve a vplyv rozhodnutí SD EÚ na vnútroštátne súdy [The Prohibition of Abuse of Law in Tax Law and the Impact of the CJEU’s Decisions on National Courts]. In Banskobystrické zámocké dni práva 2019 (pp. 44–51). Banská Bystrica: Matej Bel University.
Davies, P., Emmenegger, S., Ferran, E., Ferrarini, G., Hopt, K. J., Moloney, N., Opalski, A., Pietrancosta, A., Roth, M., Skog, R., Winner, M., Winter, J., & Wymeersch, E. (2018). The Commission’s 2018 Proposal on Cross-Border Mobility – An Assessment. European Company and Financial Law Review, 16(1–2), 196–221. https://doi.org/10.1515/ecfr-2019-0002
European Commission. (2018). Proposal for a Directive of the European Parliament and of the Council Amending Directive (EU) 2017/1132 as Regards Cross-Border Conversions, Mergers and Divisions. COM (2018)241 final. Online: https://tinyurl.hu/5uTg
European Commission. (2001). Tax Policy in the European Union: Priorities for the Years Ahead. COM(2001) 260 final. Online: https://tinyurl.hu/JSqp
European Commission. (2015). Upgrading the Single Market: More Opportunities for People and Businesses. COM(2015) 550 final. Online: https://tinyurl.hu/cjzb
Dipietro, G. (2025). Abuse of Rights and Corporate Mobility: (Re)Interpreting the Role of Companies in the European Social Market. Jean Monnet Working Paper, 1/25. Online: https://tinyurl.hu/qgZy
Garcimartín, F., & Gandía, E. (2019). Cross-Border Conversions in the EU: The EU Commission Proposal. European Company and Financial Law Review, 16(1–2), 15–43. https://doi.org/10.1515/ecfr-2019-0003
Gilotta, S. (2023). Creditor Protection in Cross-Border Conversions, Mergers and Divisions: The Harmonized EU Regime. In P. del Val Talens (Ed.), Freedom of Establishment and Cross-Border Mobility for Companies in the EU (pp. 265–290). Wolters Kluwer.
Grambličková, B., & Macko, R. (2022a). Vzostup cezhraničných premien spoločností (od rozsudku Polbud po smernicu o cezhraničných premenách) (1. časť) [The Rise of Cross-Border Conversions of Companies (From the Polbud Case to the Directive on Cross-Border Conversions) (Part 1)]. Justičná revue, 74(4), 459–471.
Grambličková, B., & Macko, R. (2022b). Vzostup cezhraničných premien spoločností (od rozsudku Polbud po smernicu o cezhraničných premenách) (2. časť) [The Rise of Cross-Border Conversions of Companies (From the Polbud Case to the Directive on Cross-Border Conversions) (Part 2)]. Justičná revue, 74(5), 602–617.
Kolas, H. (2024). Cross-Border Conversions In Accordance With the Directive (EU) 2019/2121 and the Current Rules of Law of the Czech Republic. Prague Law Working Papers, 2024/I/1. http://doi.org/10.2139/ssrn.4796453
Papadopoulos, T. (2023). Legislation Commentary: Amendments on the EU Harmonization of Cross-Border Mergers after the Adoption of Directive 2019/2121. European Business Law Review, 34(5), 893–938. https://doi.org/10.54648/eulr2023042
Pokryszka, K. (2021). Cross-border conversion of a company in the light of the provisions of Directive 2019/2121 as regards cross-border conversions, mergers and divisions — selected issues. Przegląd Ustawodawstwa Gospodarczego, 74(3), 13–27. https://doi.org/10.33226/0137-5490.2021.3.3
Rammeloo, S. (2008). The 14th EC Company Law Directive on the Cross-Border Transfer of the Registered Office of Limited Liability Companies – Now or Never?. Maastricht Journal of European and Comparative Law, 15(3), 359–394. https://doi.org/10.1177/1023263X0801500304
Románová, A. (2015). The New Anti-Abuse Rule in Slovak Tax Law: Strengthening of the Legal Certainty?. In M. Radvan (Ed.), System of Financial Law. System of Tax Law (pp. 212–228). Masaryk University. Online: https://tinyurl.hu/ZdZk
Štrkolec, M. (2016). Fighting Tax Evasion and Its Reflection in Procedural Tax Law. In L. Etel, & M. Popławski (Eds.), Tax Codes Concepts in the Countries of Central and Eastern Europe (pp. 465–476). Temida 2.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Natália Priateľová
This work is licensed under a Creative Commons Attribution 4.0 International License.
