Transposition of the Mobility Directive into Slovak Law

Priateľová, Natália (2025) Transposition of the Mobility Directive into Slovak Law. INSTITUTIONES ADMINISTRATIONIS - JOURNAL OF ADMINISTRATIVE SCIENCES, 5 (2). pp. 25-36. ISSN 2786-1929

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Abstract

This article examines the transposition of Directive (EU) 2019/2121 into the Slovak legal framework, with particular emphasis on mechanisms designed to prevent tax law abuse in the context of cross-border company conversions. The objective is to evaluate whether the Slovak legislation has established adequate safeguards and institutional frameworks for detecting and mitigating abusive or fraudulent conduct. The research is based on doctrinal legal analysis, comparative assessment, and critical evaluation of relevant case law. The findings indicate that while the legislative intent is aligned with the Directive’s objectives, the procedural framework for reviewing the legality of cross-border conversions and institutional coordination fall short of ensuring effective prevention of tax abuse. The article concludes with specific legislative recommendations for strengthening procedural guarantees and authority cooperation.

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