The Government of the Slovak Republic submitted to the National Council of the Slovak Republic a draft amendment to Act No. 300/2005 Z. z. (hereinafter referred to as the “Draft Amendment”), the aim of which is to modernise criminal policy and make better use of European criminal law instruments. The law is proposed to come into effect as of 1 June 2023, and some provisions shall enter into force as of 1 January 2024.
The Draft Amendment significantly shortens the time period during which it is possible to apply effective regret and to additionally pay the tax, relevant fees or insurance premiums. This period shall be shortened to 90 days from the date on which the charges become final. This measure is intended to avoid a situation where the offender waits until the final conclusion of the investigation regarding the commission of the crime before fulfilling his/her obligation. This change also contributes to the saving of state funds and the capacities of law enforcement agencies. In addition, according to the amendment, effective regret will only be possible if the damage does not exceed EUR 250,000.
The Draft Amendment also includes an increase in the criminality threshold for tax offences related to the evasion or non-payment of taxes and insurance premiums. For most tax offences, the criminality threshold is shifted to the value representing major damage, i.e. at least EUR 5,000. The amount of minor damage will increase from the original EUR 266 to EUR 500, and other damage limits will be moved proportionally. Large-scale damage increases to EUR 250,000.