Nana Šumrada's research while affiliated with Harvard Medical School and other places
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It was automatically created by ResearchGate to create a record of this author's body of work. We create such pages to advance our goal of creating and maintaining the most comprehensive scientific repository possible. In doing so, we process publicly available (personal) data relating to the author as a member of the scientific community.
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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...
