A summons to a police interview in a tax case, or charges brought against a company director, is a moment when it pays to know your rights before saying anything. These cases are complex partly because a tax audit or a dispute over additional tax often runs alongside the criminal case. The two proceedings affect each other, and findings in one can be used in the other.
As defence counsel, we prepare you for the interview, study the file and assess whether the elements of the offence are met, including intent, which Slovak law requires for tax offences. We follow the tax proceedings at the same time so that the strategy is consistent in both. We also look early at the options the law offers, such as effective repentance or a plea agreement. We cannot promise an outcome, but we protect your rights at every step.
The Slovak Criminal Code distinguishes tax and insurance evasion (Section 276), failure to pay over tax and insurance (Section 277), tax fraud (Section 277a) and non-payment of tax and insurance (Section 278).
For Sections 276, 277 and 278, criminal liability can cease if the offender pays the tax due and related amounts within the period set by Section 86(1)(d) of the Criminal Code. This does not apply to tax fraud under Section 277a.
An accused person may refuse to give a statement. A statement in a tax audit is not a statement of an accused person, but findings from the audit can be used as evidence in criminal proceedings.
A legal entity can also be criminally liable for tax offences under Slovak Act No. 91/2016 on the criminal liability of legal persons.
Articles are in Slovak.
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This page is for general information, reflects Slovak law at the time of writing and is not a substitute for advice on your particular matter.
