Slovenia Gazettes Law Amending Tax Procedure Act

The Slovenian Official Gazette Dec. 27 published Law No. 4188, amending the tax procedure act. The law includes measures: 1) establishing information request procedures; 2) requiring electronic submission of withholding tax calculations by individuals required to withhold taxes of employees; 3) setting procedures for tax information exchanges upon requests for information; 4) adding income from the transfer of property rights to the list of automatic data exchanges; 5) transposing the EU directive on administrative cooperation in the field of taxation, in order to simplify procedures and introduce reporting rules for digital platform operators; 6) establishing joint tax control by competent …