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Slovenia — Orbitax Country Chapters
13.4.4. APAs and Dispute Resolution Mechanisms

Advance pricing agreement

APA procedures are available in Slovenia from 1 January 2017. An APA may be concluded between the taxpayer and the competent authority in respect of transfer prices of transactions between related parties. An APA may be unilateral, bilateral, or multilateral and may apply for up to five years, with the possibility of renewal. Once the APA has been implemented, the taxpayer is required to report on the validity of critical assumptions.

Dispute Resolution Mechanisms

Most tax treaties concluded by Slovenia contain a MAP clause whereby the Competent Authorities of the Contracting States may consult with each other with a view to resolving instances of (double) taxation not in line with the convention. There, however, to date little experience with MAPs.

Also, Slovenia is a signatory to the EU Arbitration Convention which sets forth (arbitral) dispute resolution mechanisms between the Contracting parties.

Slovenia has published the Law to transpose the EU Council Directive on dispute resolution for effective settlement of tax disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The measures apply from 1 July 2019 in relation to tax years beginning on or after 1 January 2018.