In brief
29 April 2019

The Slovak Parliament repealed the Act on special levy of supermarket chains

The Slovak Parliament repealed the Act on special levy of supermarket chains. The repeal of this Act is a response of the Slovak Parliament to the interim measure of the European Commission which has suspended the application of the special levy of supermarket chains.

Daňové a právne oddelenie

The Slovak Parliament repealed the Act on special levy of supermarket chains regarding which we have informed in our article. The repeal of this Act is a response of the Slovak Parliament to the interim measure of the European Commission which has suspended the application of the special levy of supermarket chains. 

Following the cancellation of the special levy, the transitional provision of the Slovak Income Tax Act stipulates that a special levy of supermarket chains paid before 4 April 2019 should be included in the tax base.  

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