Illustrative stock photo (source: SME)
What controversial changes did the last year bring in legislation in Slovakia, and how did they affect business? The Slovak Spectator asked these lawyers about the new laws:
Michal Kohn, Senior Associate at RUŽIČKA AND PARTNERS;
Ján Lazur, Partner at TaylorWessing;
Marián Lauko, Senior Associate at PETERKA & PARTNERS;
Miriam Galandová (Partner) and Matej Kačaljak (Attorney) from PRK Partners;
Patrik Führich, Candidate Attorney at from Škubla & Partneri;
Andrej Rolfes (Candidate Attorney) and Mojmír Širila (Attorney) of SOUKENÍK – ŠTRPKA.
TSS: Which legislative changes or new laws adopted in 2018 do you consider controversial or problematic and why?
Michal Kohn: The law on insurance tax, whose primary goal was to replace the criticised and, according to some experts, even unconstitutional, non-life insurance levy, can be undoubtedly described as controversial. Unlike the criticised levy, regulated only in one paragraph of the Insurance Act, the newly introduced tax from non-life insurance is the subject of a separate law. The new law is not completely clear and enables various contradictory interpretations, at the expense of the legal certainty of subjects active in the insurance sector.
