Representatives of the Supreme Administrative Court of the Slovak Republic debated at the IFA Regional Conference

On 10th April 2025, the President of the Supreme Administrative Court Pavol Naď, together with the judge of the Supreme Administrative Court, Juraj Vališ, attended the IFA regional conference on “Tax litigation and its international Context”.

The conference was divided into a theoretical and a practical part, while the thematic focus of the first part was identical to the title of the conference. The President of the Court presented a lecture on “The Supreme Administrative Court of the Slovak Republic in the years 2021 – 2025”, during which he informed the participants about the activities of the judicial institution in the period after its establishment. In addition to this topic, the discussion also covered the issues of litigation at the level of the Court of Justice of the European Union, the constitutional perspective on EU law, including tax disputes, and the effectiveness of tax disputes from the perspective of the state administration and the taxpayer.

The second block focused on model cases in the area of transfer pricing from the perspective of tax advisors, financial administration, as well as from the perspective of courts and their decision-making activities. In one of the three panels, participants actively addressed issues related to the selection of comparable entities and the rejection of loss-making companies. In the discussion forum, the panellists debated case law and arbitration practice within the European Union, as well as tax reliability indicators following examples from practice.

The conference was held in Bratislava under the auspices of the Slovak branch of the International Fiscal Association (IFA), a non-governmental organisation dedicated to public finance and tax law. Members of this association are, for example, tax advisors, lawyers or university pedagogues. The Association’s activities focus on the study of the financial and economic aspects of taxation.