Nana Šumrada's research while affiliated with Harvard Medical School and other places

Publication (1)

While there is no Slovenian GAAR, the Tax Procedure Act contains a general rule indicating that tax avoidance is not effective to defeat the tax liability ordinarily due. This provision is applied by the tax administrator on a case-by-case basis. In addition, anti-avoidance case law from the European Court of Justice furnishes some guidance for add...