Slovenia has published the Act amending the Tax Procedures Act in the Official Gazette. The main amendments transpose Council Directive (EU) 2017/1852 of 10 October 2017 on dispute resolution and Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements.
Council Directive (EU) 2017/1852 includes measures to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitrati…