Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries).
The journal is archived in Portico.
–––
We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database SCOPUS. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite SCOPUS database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUC IURIDICA, Vol 68 No 4 (2022), 43–52
Súdne spory v oblasti transferového oceňovania na Slovensku – relevancia OECD smernice o transferovom oceňovaní
[Transfer Pricing Case Law in Slovakia – Relevance of OECD Transfer Pricing Guidelines]
Matej Kačaljak
DOI: https://doi.org/10.14712/23366478.2022.45
published online: 09. 12. 2022
abstract
The legal relevance of the OECD TP Guidelines in Slovakia has already been addressed in the previous literature with the seemingly surprising conclusion that despite its general acceptance in practice, it is not a source of law and the principle of iura novit curia does not apply to it. The object of this article is to supplement the existing state of knowledge by identifying the reasons that led to the procedural tactics of taxpayers who challenged the OECD TP Guidelines and its legal relevance en bloc in Slovakia and formulating considerations on how the OECD TP Guidelines should be approached in both application and judicial practice. Disputes between taxpayers and tax administrators to date indicate that there are fundamental defects in the approach to the OECD TP Guidelines, where its individual sentences are referred to as legal norms, which inevitably leads to disputes over the interpretation of this non-binding (soft law) document. Thus, a prerequisite for the OECD TP Guidelines to be enforced is their consistent application by both taxpayers and tax administrators. However, despite the above, it cannot be reasonably expected the OECD TP Guidelines would be relevant in the event of litigation. None of the statements contained therein are capable of overcoming the factual situation established by the evidence gathered (i.e., establishing a legal fiction) or of completing the factual situation where it is not apparent from the evidence (i.e., establishing a legal presumption). The key in a dispute before the court will therefore always be a proper finding of the facts and precise reasoning in any tax assessment decision. This understandably raises the demands on the quality of the tax administrator’s reasons for its decisions.
keywords: OECD TP Guidelines; transfer pricing; income tax; administration of taxes; international taxation; litigation
references (14)
1. AVIYONAH, R. S. a kol. Allocating Business Profits for Tax Purposes: a Proposal to Adopt a Formulary Profit Split. Florida Tax review. 2009, Vol. 9, No. 5, s. 497-553. CrossRef
2. CALDERÓN CARRERO, J. M. The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globalization Reaching the Tax Law? Intertax. 2007, Vol. 35, No. 1, s. 4-29. CrossRef
3. CHOMA, A. - KAČALJAK, M. - RAKOVSKÝ, P. Vybrané problémy v praxi transferového oceňovania na Slovensku. Bulletin Slovenskej komory daňových poradcov. 2021, č. 3, s. 6-10.
4. JÚDA, V. - SLAŠŤAN, M. Teória štátu a práva. Nitra: FF UKF, 2008.
5. KAČALJAK, M. - RAKOVSKÝ, P. Právny charakter OECD Smernice o transferovom oceňovaní na Slovensku. Justičná revue. 2019, roč. 71, č. 11, s. 1144-1157.
6. KOČIŠ, M. Úvod do práva transferového oceňovania. Bratislava: Wolters Kluwer, 2015.
7. LANG, M. - STORCK, A. - PETRUZZI, R. (eds.). Transfer Pricing Developments Around the World Around thr World 2017. Alphen aan den Rijn: Kluwer Law International, 2017.
8. OTTOVÁ, E. Teória práva. 3. vyd. Bratislava: HEURÉKA, 2010.
9. PANKIV, M. Post-BEPS Application of the Arm's Length Principle to Intangibles Structures. International Transfer Pricing Journal [online]. 2016, Vol. 23, No. 6 [cit. 2022-08-25]. Dostupné na: https://www.ibfd.org/IBFD-Products/Journal-Articles/International-Transfer-Pricing-Journal/collections/itpj/html/itpj_2016_06_int_9.html.
10. POTÁSCH, P. (Vnútorná) integrita orgánu verejnej správy a legitímne očakávania ako elementy činnosti správnych orgánov v kontexte súdneho prieskumu (Anglicko / Slovenská republika): interpretačná komparácia. Magister officiorum. 2018, roč. 2, č. 1, s. 127-139.
11. PRUSÁK, J. Teória práva. 2. vyd. Bratislava: Vydavateľské oddelenie Právnickej fakulty UK, 2001.
12. <bez popisu> CrossRef
13. VEGA, A. International governance through soft law: the case of the OECD transfer pricing guidelines [online]. Bremen: Universität Bremen, 2012 [cit. 2022-08-25]. Dostupné na: https://www.econstor.eu/bitstream/10419/59530/1/717832643.pdf.
14. VOGELAAR, T. W. The OECD Guidelines: Their Philosophy, History, Negotiation, Form, Legal Nature, Follow-up Procedures and Review. In: HORN, N. (ed.). Legal Problems of Codes of Conduct for Multinational Enterprises. Deventer, Boston: Kluwer, Kluwer Law and Taxation, 1980, s. 127-39.
Súdne spory v oblasti transferového oceňovania na Slovensku – relevancia OECD smernice o transferovom oceňovaní is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
