What “Vehicles Distributor” seeks to achieve in the present case is an attempt to adjust (reduce) the transaction price retrospectively by reference to a new transfer price, and not to claim repayment of the customs duty overpaid as a result of an incorrect customs value in the customs declarations upon release for free circulation. The […]
The tax authority erred in considering that the owners obtained the economic benefit of lower prices than comparable market prices indirectly through the ownership of the related company, which is not apparent from the facts established in the present case. As a result of an error of substantive law, the tax authority did not make […]
The court ruled that, based on all the findings in the proceedings (the plaintiff did not provide documentation, did not follow the tax authority’s instructions), the tax authority had the possibility to establish the tax base by assessment pursuant to Article 68 of ZDATP-2. The tax authority concluded that the application of the cost plus […]
At issue was interest in relation to loans between related parties. Pursuant to Article 32(1) ZDDPO-2, interest on loans, except in the case of borrowers from banks and insurance companies, received from a shareholder or partner who, at any time during the tax period, directly or indirectly owns at least 25% of the shares or […]
The Court of Justice concluded that the tax authority had acted correctly when, in the course of a tax inspection, it adjusted the tax base on the basis of the transfer pricing documentation submitted by the taxpayer, even though the taxpayer subsequently requested that the entire case be re-examined after it had ascertained the tax […]
The Administrative Court held that the facts of the case were correctly established and that, on the basis of Article 16 of the ZDDPO-2, the expenditure was not tax deductible in the period under consideration. The Court also clarified that the provisions of the ZDDPO-2 and the PTC undisputedly follow the OECD Guidelines (the same […]
In this case the Slovenian Supreme Court explains that a legal act created by an international organisation can be directly applicable in a Member State only if the Member State has transferred part of its sovereign rights to the organisation, which the Republic of Slovenia has not done by ratifying the OECD Convention. The OECD […]
In this case the Administrative Court ruled, inter alia, that the tax authority’s request for the taxpayer to submit the accounts of a foreign related person in a tax inspection pursuant to Article 40 (ZDAVP-2) was correct. “The applicant cannot succeed in its objections relating to the order for production of documents (the accounts of […]
At issue was the existence of a basis for taking into account the deductibility of the costs of services, the costs related to the repurchase and destruction of products and the tax deductibility of royalty expenses charged between related parties. Judgment of the Court The Administrative Court concluded that “Buy/Sell Distributor” had failed to prove […]
The tax authority found that the taxpayer had not provided credible documentation or evidence from which it could be indisputably established that the services were actually provided between related parties and, therefore, did not include the costs of those services as a tax deductible expense under Article 16 ZDDPO-2. Judgment of the Court The Administrative […]
The Court of First Instance found no merit in the argument that the tax authority should have compared the price at issue with the prices obtained in the liquidation procedure, since the “Inventory-Corp” was not in the liquidation procedure. The three bidders relied on by “Inventory-Corp” do not provide a sufficiently reliable basis for the […]
