Commission Report 2002 (Slovakia)

Chapter 10: Taxation

Alignment of legislation has progressed on both VAT and excise duties, but further action is needed particularly on excises. Some discriminatory measures remain in place on the imports of a limited range of products. A review of legislation to ensure compliance with the Code of Conduct for business taxation is in progress. The Council Directive on the holding, movement and monitoring of products subject to excise duty has not yet been fully transposed. Even though additional measures are needed, a wide-ranging reform is ongoing to strengthen administrative capacity, as envisaged in the Action Plan. Preparations are on track to address the urgent priority to develop IT systems to allow for exchange of data with the Community and Member States, as set out in the Action Plan. Thus, the Accession Partnership priorities in the field of taxation are in the process of being met. Implementation of the Action Plan is overall on track.