Special levy on retail chains is the most controversial law of 2018

Representatives of law firms in Slovakia share their opinion on the most controversial legislative changes adopted in 2018.

Illustrative stock photoIllustrative 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?

Read also:What changes brought in legislation last year affected businesses the most? Read more 

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.

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