Slovenia Gazettes Law Amending Tax Procedure Act, Transposing DAC7 EU Directive on AEOI for Digital Platform Operators (Corrected)

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, with regard to the mandatory automatic exchange of information (AEOI), in order to simplify procedures and introduce reporting rules for ...