THE COLLECTION OF LAWS
OF THE SLOVAK REPUBLIC
Year 2011

Promulgated: 19 October 2011 		                    Time version of regulation effective from: 1 June 2016

The contents of this document are for information purposes only.

333 

ACT

of 14 September 2011 

on State Administration Authorities in the Area of Taxes, Fees and Customs 

	The National Council of the Slovak Republic has adopted the following Act: 

Article 1 

Subject Matter 

	(1) This Act shall regulate 
 
a) the powers and the sphere of authority of the Ministry of Finance of the Slovak Republic (hereinafter referred to as “the Ministry”) in the area of taxes, fees and customs; 
 
b) the status, organisation, powers, and the sphere of authority of the Financial Directorate of the Slovak Republic (hereinafter referred to as “the Financial Directorate”) and the Financial Administration Criminal Office. 
 
	(2) The status, organisation, powers, and the sphere of authority of tax offices which are state administration authorities in the area of taxes and fees shall be governed by a special regulation.1) 
 
	(3) The status, organisation, powers, and the sphere of authority of customs offices which are state administration authorities in the area of customs shall be governed by a special regulation.2) 
 
Article 2 

State Administration Authorities in the Area of Taxes, Fees and Customs 

	(1) The state administration authorities in the area of taxes, fees and customs are: 
 
a) the Ministry; 
 
b) the Financial Directorate; 
 
c) tax offices and customs offices which are linked to the budget of the Financial Directorate; 
 
d) the Financial Administration Criminal Office which is linked to the budget of the Financial Directorate. 

	(2) The Financial Directorate, tax offices, customs offices, and the Financial Administration Criminal Office form the Financial Administration which is processing information and personal data according to special regulations.3) 
 
Article 3 

The Ministry

	(1) The Ministry, acting as the central authority of state administration in the area of taxes, fees and customs, shall fulfil the following tasks: 
 
a) to prepare a strategy of the policy of taxes and fees; 
 
b) to prepare a strategy of the customs policy and custom services; 
 
c) to prepare a strategy of the development of the Financial Administration; 
 
d) to prepare drafts of laws and other generally binding legal regulations; 
 
e) to prepare drafts of international agreements in the area of taxes, fees and customs; 
 
f) to decide on appeals against decisions of the Financial Directorate and to review decisions of the Financial Directorate in extra appellate procedure according to special regulations;4) 
 
g) to approve the internal organisational structure of the Financial Directorate upon a proposal of the President of the Financial Administration (hereinafter referred to as “the President”); a laboratory and an educational institute may be part of the internal organisational structure of the Financial Directorate as special organisational units intended for the fulfilment of the tasks according to this Act or a special regulation;5) 
 
h) to fulfil the tasks related to the opening, closing down and change of the character of customs crossing points; 
 
i) to inform the European Commission, in the scope and under the conditions laid down by a special regulation,6) in the matters which fall under its sphere of authority;7) 
 
j) to assign to the Financial Directorate tasks which are related to the tasks referred to in letters (a) through (e); 
 
k) to administer information systems of the Financial Administration;11) 
 
l) to fulfil other tasks according to special regulations.8) 
 
	(2) In order to fulfil the tasks according to this Act or a special regulation,7) the Ministry shall process, in accordance with a special regulation,9) personal data of natural persons who are participants in administrative or tax proceedings, representatives of participants in administrative or tax proceedings, involved parties, witnesses, experts or interpreters, and of other natural persons who have delivered to the Ministry any request, proposal, complaint, or any other filling which shall be dealt with by the Ministry. The list of personal data is provided in the Annex hereto. 
 
	(3) The Ministry shall grant written consent to the implementation of any plan of the Financial Directorate to perform any activities relating to the creation, administration and development of information systems of the Financial Administration. The consent of the Ministry is not required for the implementation of a plan of the Financial Directorate to perform activities of operating nature which relate to the maintenance of information systems of the Financial Administration. 
 
Article 4 

Financial Directorate 

	(1) The Financial Directorate performs its sphere of authority throughout the territory of the Slovak Republic. The Financial Directorate is seated in Banská Bystrica. 
 
	(2) The Financial Directorate is a budgetary organisation linked to the state budget through the budget section of the Ministry and it is 
 
a) the employer of the employees who perform works in the public interest at the Financial Directorate, tax offices, customs offices, and at the Financial Administration Criminal Office; 
 
b) the service office for those customs officers and civil servants who perform the civil service at the Financial Directorate, tax offices, customs offices, and at the Financial Administration Criminal Office. 
 
	(3) The Financial Directorate shall fulfil the following tasks: 
 
a) to manage and control tax offices, customs offices and the Financial Administration Criminal Office; 
 
b) to prepare the concept of the development of the Financial Administration in accordance with the strategy of development of the Financial Administration; 
 
c) to secure uniform application of special regulations10) and international agreements that are binding for the Slovak Republic (hereinafter referred to as “the international agreement”) by the Financial Administration in the area of taxes, fees and customs, and to propose their amendments; 
 
d) to create, develop and operate information systems of the Financial Administration;11) it shall submit to the Ministry any plan to perform activities relating to the creation and development of information systems of the Financial Administration; 
 
e) to create and keep the central register of economic operators and other persons who deal with the activities governed by customs regulations, and to secure harmonisation of the register with the relevant registers of the European Commission,12) to establish and keep the central register of taxable entities, to maintain and update the database; it shall establish and keep the above-mentioned registers by means of information systems of the Financial Administration; 
 
f) to assign EORI number (economic operator’s registration and information number) to an economic operator or any other person according to a special regulation;12a) 
 
g) to provide information according to a special regulation;13) 
 
h) to perform the activity of an administrator of the integrated customs tariff, to administer tariff measures, and to control compliance with them; 
 
i) to perform administration of the harmonised system nomenclature and administration of combined nomenclature; 
 
j) to direct the acceptance of guarantees for customs debt, to decide on the waiver of guarantee for customs debt according to a special regulation;13a) 
 
k) to coordinate the application of rules for determining the customs value and the origin of goods by the Financial Administration; 
 
l) to approve the fitness of containers for transport under customs seal; 
 
m) to provide to the state statistics the data about trade in goods between the Slovak Republic and third countries14) and about trade in goods between the Slovak Republic and Member States of the European Union15) (hereinafter referred to as “the Member State”); 
 
n) to secure the obtaining and processing of information about goods for customs statistics if provided so by a special regulation;16) 
 
o) to inform persons about their rights and obligations in the matters of taxes and fees, and about their rights and obligations according to a special regulation;17) 
 
p) to inform municipalities in the matters of taxes and a local fee which they administer, in the matters of tax administration and about a special regulation18), and to inform higher territorial units in the matters of the tax which they may impose according to a special regulation;19) 
 
q) to decide on applications for action against infringement of intellectual property rights according to a special regulation20) (hereinafter referred to as “the application for action”) and to inform the competent customs authorities of Member States, in the scope and under the conditions provided for by a special regulation,20) about the decision approving the application for action; 
 
r) to provide to the European Commission 
1. information about its competence for the receipt of applications for action and for the proceedings in respect of such applications according to a special regulation;20) 
2. within the time limits and in the structure according to a special regulation,22) a list of applications for action and a list of cases when the customs proceedings have been suspended or when goods have been detained due to the suspicion that intellectual property rights were infringed;
3. a list of customs offices competent to receive applications for issuance of a certificate of approved economic operator; 
4. further information, in the scope and under the conditions provided for by a special regulation, 23) in the matters falling under its sphere of authority; 
 
s) to decide on appeals against decisions of tax offices, customs offices and the Financial Administration Criminal Office, and to review their decisions outside the appellate procedure;4) 
 
t) to secure and perform mutual international assistance and cooperation in tax administration and for the recovery of certain financial claims according to an internal agreement and a special regulation24) on the basis of authorisation of the Ministry; 
 
u) to secure and perform mutual international assistance and cooperation in the performance of customs supervision and tax surveillance according to an internal agreement and a special regulation;24) 
 
v) to take actions, except for the assessment proceedings, which otherwise fall in the sphere of authority of tax offices, customs offices and the Financial Administration Criminal Office if 
1. it is required by the security of the state; 
2. there is a threat of damage to health or property, or a threat to human life, and the threat cannot be averted otherwise; 
3. there is a threat that accounting documents or any other documents will be impaired, destroyed or altered, or a threat of damage to funds of the state budget or the budget of the European Union, and the threat cannot be averted otherwise; 
4. they relate to the actions that need to be concealed; 
5. an immediate intervention is needed in order to achieve the objective pursued by tax regulations, customs regulations or special regulations; 25)  
6. the outcomes of tax audit or surveillance in the area of gambling games performed by a tax office or the level of customs supervision and tax surveillance performed by a customs office need to be verified;
 
w) to approve printing of a single administrative document, the forms referred to in a special regulation,26) and to secure printing of tax returns, reports and overviews the samples of which shall be determined by the Ministry;27) 
 
x) to process and update accounts of taxable entities, economic operators, and of other persons in terms of payments of taxes and customs; 
 
y) to process statements from accounts of the Financial Administration in the State Treasury and information about payments of taxes and customs by postal order; 
 
z) to process payments of tax and advance for tax; 
 
aa) to process payments of claims of the state originated according to a special regulation;27a) 
 
ab) to prepare analyses of the fulfilment of the state budget incomes on behalf of the Financial Administration; 
 
ac) to perform inspection activities aimed at detecting, finding, documenting and verifying any violations of obligations by employees of the Financial Administration within the performance of civil service27b) or performance of work in the public interest;27c) 
 
ad) to fulfil any other tasks provided for by special regulations 28) or an international agreement. 
 
	(4) The President is the statutory body of the Financial Directorate. The President shall be appointed and dismissed by the Minister of Finance of the Slovak Republic (hereinafter referred to as “the Minister”). The President shall manage the Financial Administration and be responsible for the Financial Administration activities towards the Minister. The Minister shall appoint and dismiss the Vice-President of the Financial Administration upon a proposal of the President. 
 
Article 4a 

Monitoring Committee 

	(1) There shall be established the Monitoring Committee of the Financial Administration of the Slovak Republic (hereinafter referred to as “the Monitoring Committee”). The activity of the Secretariat of the Monitoring Committee shall be secured by the Chancellery of the National Council of the Slovak Republic. 
 
	(2) The Monitoring Committee shall perform oversight and control of the Financial Administration of the Slovak Republic in respect of the fulfilment of statutory tasks. 
 
	(3) The Monitoring Committee has five members who shall be appointed and dismissed by the President of the Slovak Republic from among the members of the Committee on Finance and Budget of the National Council of the Slovak Republic. The President of the Slovak Republic shall appoint the Chairman of the Monitoring Committee from among the members of the Monitoring Committee. The Chairman of the Monitoring Committee shall convene and chair meetings of the Monitoring Committee. 
 
	(4) A member of the Monitoring Committee may acquaint himself or herself with all documents and activities performed by the Financial Administration, tax offices, and customs offices. To obtain information, the Monitoring Committee may invite to its meetings, in relation to the discussed matters, officials or employees of the Financial Administration, tax offices, customs offices and also third parties which are, directly or indirectly, involved in the performance of the sphere of authority of the Financial Administration, tax offices, and customs offices. 
 
	(5) The Monitoring Committee shall communicate its findings and proposals to the Ministry and the President of the Slovak Republic. 
 
Article 5 

Financial Administration Criminal Office 

	(1) The Financial Administration Criminal Office has its sphere of authority throughout the territory of the Slovak Republic. The Financial Administration Criminal Office is seated in Bratislava. 
 
	(2) The Financial Administration Criminal Office is an organisation receiving advance payments which is linked to the budget of the Financial Directorate. 
 
	(3) The Financial Administration Criminal Office shall 
 
a) fulfil the tasks of a central coordinating unit and other tasks following from international agreements29) in the relevant area; 
 
b) use information systems of the Financial Administration in which it shall collect, process, store, deliver, use, protect and exclude information and personal data9) about the persons who have infringed tax or customs regulations or of whom there are reasonable grounds for believing that they are infringing tax regulations or customs regulations, or who, in the sphere of authority of the Financial Administration, have infringed public order or of whom there are reasonable grounds for believing that they are infringing public order, and other information about such infringements of tax regulations or customs regulations or infringement of public order; it shall provide or disclose such information and personal data to the Financial Directorate, tax office or customs office to the extent required for the fulfilment of their tasks; 
 
c) operate and be responsible for a common automated information system for customs purposes,30) shall determine the data to be entered into the system, shall adopt measures to ensure security of the system and safety of the data provided according to a special regulation,31) and upon request of the competent authority of a Member State it shall grant consent to the provision of data which it has entered into the system, and for the purposes of prevention of criminal offences, investigation and prosecution of criminal offences it shall allow the competent department of the Police Force, the Slovak Information Service, and the Military Intelligence Agency to have direct access to the information system; 
 
d) provide information in relation to the operation of the common automated information system for customs purposes32) and a list of serious infringements of national regulations33) according to a special regulation;34) 
 
e) fulfil and ensure the tasks in the area of fight against illicit import, export and transit of narcotic drugs, psychotropic substances and their precursors, substances having anabolic or other hormonal effects, protected species of plants, animals and specimens,35) against illicit transport of radioactive materials and other highly hazardous materials if it is required in order to detect persons who are in any way involved in criminal offences committed in the area of narcotic drugs, psychotropic substances, their precursors, substances having anabolic or other hormonal effects, and protected species of plants, animals and specimens in connection with their import, export or transit; 
 
f) perform customs supervision, after agreement with authorities of other countries, by means of secret escort of a delivery or any other secret method of surveillance if there are reasonable grounds for believing that the consignment contains narcotic drugs, psychotropic substances, their precursors, tobacco, tobacco products, protected species of plants, animals and specimens35) for which the relevant permit has not been issued or any other object for the possession of which a special permit36) is needed, goods in which case there is a suspicion of infringement of tax regulations or customs regulations, objects intended for the committing of a criminal offence, or objects coming from a criminal offence, or if it is stipulated so by an international agreement37) in the interest of detecting persons who are involved in the handling of the consignment; if the information obtained in that way is to be used as evidence in criminal proceedings, the legal regulation for international cooperation of judicial authorities in criminal matters shall apply; 
 
g) perform cross-border surveillance and cross-border pursuit in the scope and under the conditions provided for by a special regulation2) and by an international agreement; 29) 
 
h) fulfil and ensure tasks in the area of detection of criminal offences committed in connection with any infringement of tax regulations in the field of value added tax and excise duties, or of customs regulations, and identification of perpetrators of such criminal offences; 
 
i) fulfil and ensure tasks in the area of investigation of criminal offences committed in connection with any infringement of tax regulations in the field of value added tax on import and excise duties, or of customs regulations, and identification of perpetrators of such criminal offences; 
 
j) take the actions which otherwise fall in the sphere of authority of tax offices or customs offices if 
1. it is required by the security of the state; 
2. there is a threat of damage to health or property, or a threat to human life, and the threat cannot be averted otherwise; 
3. an immediate intervention is needed in order to achieve the objective pursued by tax regulations or customs regulations; 
4. actions of a tax office or a customs office related to the actions which fall in the sphere of authority of the Financial Administration Criminal Office need to be concealed; 
5. the level of customs supervision secured by a customs office needs to be verified.  

k) secure cooperation in the specific area with state administration authorities during the fulfilment of the tasks according to special regulations;38) 
 
l) search for persons who have infringed tax regulations or customs regulations, shall detect and prevent infringements of tax regulations or customs regulations, shall fulfil tasks in respect of the prevention, official investigation and repression of infringements of customs regulations;39) 
 
m) ensure the safety of transport of detained goods, shall perform escort of apprehended or arraigned persons who are suspected of committing a criminal offence; 
 
n) cooperate with the Žilina Customs Office in examining the compliance with the conditions for granting of the status of approved economic operator according to a special regulation;40) 
 
o) inform the European Commission, in the scope and under the conditions laid down by a special regulation,41) in the matters which fall in its sphere of authority; 
 
p) fulfil other tasks according to a special regulation.12) 
 
	(4) The Director of the Financial Administration Criminal Office shall manage and ensure the activity of the Financial Administration Criminal Office (hereinafter referred to as “the Director”). The Director shall be appointed and dismissed by the President. 
 
	(5) The internal organisational structure of the Financial Administration Criminal Office shall be determined by the President upon a proposal of the Director. 
 
	(6) The organisational units of the Financial Administration Criminal Office are branches of the Financial Administration Criminal Office and stations of the Financial Administration Criminal Office which shall be established and closed down by the President upon a proposal of the Director. Branches of the Financial Administration Criminal Office shall be established and closed down by the President with consent of the Minister. 
 
	(7) A branch of the Financial Administration Criminal Office and a station of the Financial Administration Criminal Office shall be managed and their activities shall be ensured by a manager. A manager of a branch of the Financial Administration Criminal Office and a manager of a station of the Financial Administration Criminal Office shall be appointed and dismissed by the Director of the Financial Administration Criminal Office. 

Article 7 

Relations of the Financial Administration with State Authorities, Persons and Foreign Countries 

	(1) During the fulfilment of its tasks, the Financial Administration shall cooperate with state authorities, armed corps, armed security corps, Armed Forces of the Slovak Republic, Military Intelligence Agency, higher territorial units, municipalities, and with other persons. 
 
	(2) The Financial Administration shall cooperate with international organisations, tax administrations and customs administrations of other countries in the scope and under the conditions provided for by the legislation of the European Union, by an international agreement or an agreement of the parties concerned. 
 
	(3) The Financial Administration may also fulfil the tasks of the financial administration in foreign countries if it follows from an international agreement. 
 
Article 8 

Investigation and Accelerated Investigation 

	(1) An investigator of the Financial Administration shall be, in respect of an investigation, and an authorised employee of the Financial Administration shall be, in respect of an accelerated investigation, procedurally independent in the matters which they investigate and they shall only be bound by the Constitution of the Slovak Republic, constitutional laws, laws and other generally binding legal regulations, international agreement and, in the scope determined by the Criminal Code, also by instructions and orders of a prosecutor and a court. 
 
	(2) An investigator of the Financial Administration shall be, in respect of an investigation, and an authorised employee of the Financial Administration shall be, in respect of an accelerated investigation, entitled to request, in the matters which they investigate and in compliance with the laws and other generally binding legal regulations, the Financial Directorate, tax office, customs office, or the Financial Administration Criminal Office to take actions, except for criminal proceedings, and measures needed for the investigation or accelerated investigation which they, by virtue of their nature, cannot take themselves. 
 
Article 9 

Common Provisions

	(1) If generally binding legal regulations use the term “Tax Directorate of the Slovak Republic” or the term “Customs Directorate of the Slovak Republic” in all grammatical forms, it shall mean “the Financial Directorate of the Slovak Republic” in the relevant grammatical form. 
 
	(2) If generally binding legal regulations use the term “tax administration”, the term “tax authorities”, or the term “customs administration” in all grammatical forms, it shall mean “the Financial Administration” in the relevant grammatical form. 
 
	(3) If generally binding legal regulations use the term “Customs Criminal Office” in all grammatical forms, it shall mean “the Financial Administration Criminal Office” in the relevant grammatical form. 
 
	(4) If generally binding legal regulations use the term “the General Manager of the Customs Directorate of the Slovak Republic” or the term “the General Manager of the Tax Directorate of the Slovak Republic” in all grammatical forms, it shall mean “the President of the Financial Administration” in the relevant grammatical form. 
 
Article 10 

Transitional Provisions 

	(1) The Tax Directorate of the Slovak Republic and the Customs Directorate of the Slovak Republic according to the regulations effective until 31 December 2011 are the Financial Directorate according to this Act. The Customs Criminal Office according to the regulations effective until 31 December 2011 is the Financial Administration Criminal Office according to this Act. 
 
	(2) Proceedings initiated by the Tax Directorate of the Slovak Republic and the Customs Directorate of the Slovak Republic according to the regulations effective until 31 December 2011 and not completed by a final judgement before 1 January 2012 and a tax audit initiated by the Tax Directorate of the Slovak Republic and the Customs Directorate of the Slovak Republic according to the regulations effective until 31 December 2011 and not completed before 1 January 2012 shall be completed by the Financial Directorate according to this Act. 
 
	(3) The rights and obligations ensuing from the service, state-employment relationships, labour-law relationships and from any other legal relationships of employees, and also the rights and obligations from other legal relationships shall pass from the Tax Directorate of the Slovak Republic and the Customs Directorate of the Slovak Republic to the Financial Directorate as of 1 January 2012. 
 
	(4) The rights and obligations ensuing from the service, state-employment relationships, labour-law relationships and from any other legal relationships of employees of a customs office and the Customs Criminal Office shall pass from the customs office and the Customs Criminal Office to the Financial Directorate as of 1 January 2012. 
 
	(5) The state property which was administered by the Tax Directorate of the Slovak Republic and the Customs Directorate of the Slovak Republic until 31 December 2011 shall pass under the administration of the Financial Directorate as of 1 January 2012. 
 
	(6) A service uniform, a service card and a service badge used by the customs administration until 31 December 2011, and a service card used by tax authorities until 31 December 2011 shall be, until 31 December 2016, considered a service uniform, a service card and a service badge of the Financial Administration. 
 
	(7) The Financial Administration may use service motor vehicles with the marking “Customs Administration” until 31 December 2016. 
 
	(8) Until 31 December 2016, the provisions of a special regulation43) shall apply accordingly to the service uniform, the service card and the service badge used by the customs administration until 31 December 2011 and to the marking “Customs Administration”. 
 
	(9) As at 1 January 2012, the Minister shall determine the internal organisational structure of the Financial Directorate and of the Competence Centre of Financial Operations. 
 
	(10) The President of the Slovak Republic shall appoint members of the Monitoring Committee until 9 March 2012. Membership in the Monitoring Committee is not linked to the duration of mandate of a member of the National Council of the Slovak Republic. 
 
	(11) The activity of the Monitoring Committee as referred to in Article 4a shall terminate upon approval of the Manifesto of the Government of the Slovak Republic by the National Council of the Slovak Republic which will be appointed after the elections to the National Council of the Slovak Republic on 10 March 2012. 
 
Article 10a 

Transitional Provisions to the Amendments Effective from 1 January 2013 

	The administration of state property which, until 31 December 2012, was administered by the Financial Directorate and used to secure the performance of competences of the Financial Directorate in respect of the administration of information systems of the Financial Administration, including the related rights and obligations ensuing from property-law relations and any other relations arisen until 31 December 2012, shall pass to the Ministry on 1 January 2013. Details of the passing of state property administration and of the passing of these rights and obligations shall be regulated by an agreement between the Ministry and the Financial Directorate which shall, in particular, specify the type and extent of the transferred property, rights and obligations. 
 
Article 11 

Effect

	This Act shall enter into force on 1 November 2011, except for Articles 1 through 10(1) through (8) which shall enter into force on 1 January 2012. 

Ivan Gašparovič m.p. 

Richard Sulík m.p.  

Iveta Radičová m.p.  

Annex to Act No. 333/2011 Coll.

LIST OF PERSONAL DATA BEING PROCESSED IN INFORMATION SYSTEMS OF THE MINISTRY 

1. Title, name, surname, surname at birth. 
 
2. Sex. 
 
3. Date and place of birth. 
 
4. Nationality. 
 
5. Personal number. 
 
6. Identification document number. 
 
7. Permanent residence in the Slovak Republic or residence in a foreign country. 
 
8. Temporary residence. 
 
9. Any other place where the person usually stays. 

1) Act No. 479/2009 Coll. on State Administration Authorities in the Area of Taxes and Fees and on Amendments and Supplements to Certain Acts, as amended by Act No. 331/2011 Coll. 
 
2) Act No. 652/2004 Coll. on State Administration Authorities in the Area of Customs and on Amendments and Supplements to Certain Acts, as amended. 
 
3) Act No. 479/2009 Coll., as amended by Act No. 331/2011 Coll. 
Act No. 652/2004 Coll., as amended. 
 
4) Act No. 71/1967 Coll. on Administrative Proceedings (Administrative Procedure Code), as amended. 
Act No. 563/2009 Coll. on Administration of Taxes (Tax Code) and on Amendments and Supplements to Certain Acts, as amended by Act No. 331/2011 Coll. 
 
5) For instance, Article 5 of Act No. 199/2004 Coll. Customs Act and on Amendments and Supplements to Certain Acts, as amended, Act No. 222/2004 Coll. on Value Added Tax, as amended, and Act No. 39/2011 Coll. on Items with Dual Use and on Amendments to Act of the National Council of the Slovak Republic No. 145/1995 Coll. on Administrative Fees, as amended. 
 
6) For instance, Article 802 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Special edition of OJEU, Chapter 2, Volume 6, OJEC L 253, 11.10.1993), as amended. 
 
7) For instance, Articles 41 and 42 of Act No. 199/2004 Coll., as amended by Act No. 508/2010 Coll. 
 
8) For instance, Act No. 431/2002 Coll. on Accounting, as amended, Act No. 199/2004 Coll., as amended, Act No. 171/2005 Coll. on Gambling Games and on Amendments and Supplements to Certain Acts, as amended, Act No. 563/2009 Coll., as amended by Act No. 331/2011 Coll. 
 
9) Act No. 428/2002 Coll. on Personal Data Protection, as amended. 
 
10) For instance, Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (Special edition of OJEU, Chapter 2, Volume 4, OJEC L 302, 19.10.1992), as amended, Regulation (EEC) No 2454/93, as amended; Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version) (OJEU L 324, 10.12.2009); Act No. 431/2002 Coll., as amended; Act No. 467/2002 Coll. on the Production and Marketing of Spirit, as amended; Act No. 595/2003 Coll. in Income Tax, as amended; Act No. 98/2004 Coll. on the Excise Duty on Mineral Oil, as amended; Act No. 104/2004 Coll. on the Excise Duty on Wine, as amended; Act No. 105/2004 Coll. on the Excise Duty on Spirit and on Amendments and Supplements to Act No. 467/2002 Coll. on the Production and Marketing of Spirit, as amended by Act No. 211/2003 Coll., as amended; Act No. 106/2004 Coll. on the Excise Duty on Tobacco Products, as amended; Act No. 107/2004 Coll. on the Excise Duty on Beer, as amended; Act No. 199/2004 Coll., as amended; Act No. 200/2004 Coll. on Measures against Intellectual Property Rights Infringements in Imports, Exports and Re-Export of Goods, as amended; Act No. 222/2004 Coll., as amended; Article 1, Article 2 (3), Article 3, Articles 84 through 98, Article 99(5) through (7), Article 100(2), Article 101(2), Article 102, Article 103(1) and (4), Article 104(6), (7) and (10), Article 104a(1), Article 104b, Article 104c, Article 104e, Article 105, Article 106(3), Article 107, Annexes No. 3 and No. 4 of Act No. 582/2004 Coll. on Local Taxes and Local Fee for Municipal Waste and Minor Construction Waste, as amended; Act No. 609/2007 Coll. on the Excise Duty on Electricity, Coal and Natural Gas and on Amendments and Supplements to Act No. 98/2004 Coll. on the Excise Duty on Mineral Oil, as amended, as amended; Act No. 309/2009 Coll. on the Promotion of Renewable Energy Sources and High-Efficiency Cogeneration and on Amendments and Supplements to Certain Acts, as amended; Act No. 313/2009 Coll. on Viticulture and Wine-Growing, as amended by Act No. 198/2010 Coll.; Act No. 563/2009 Coll., as amended by Act No. 331/2011 Coll. 
 
11) For instance, Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91 (Special edition, OJEU, Chapter 2, Volume 16, OJEU L 102, 7.4.2004), as amended; Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92 (OJEU L 343, 19.11.2004), as amended; Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (OJEU L 121, 8.5.2012); Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJEU L 197, 29.7.2009); Act No. 105/2004 Coll., as amended. 
 
12) For instance, Regulation (EEC) No 2913/92, as amended, Regulation (EEC) No 2454/93, as amended, Regulation (EU) No 389/2012. 
 
12a) Article 1(16) and Articles 4k through 4t of Regulation (EEC) No 2454/93, as amended. 
 
13) Act No. 563/2009 Coll., as amended by Act No. 331/2011 Coll. 

13a) Article 95(2) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJEU L 269, 10.10.2013).
 
14) Article13 of Act No. 540/2001 Coll. on State Statistics, as amended by Act No. 55/2010 Coll. 
 
15) Regulation (EC) No 638/2004, as amended. 
Regulation (EC) No 1982/2004, as amended. 
 
16) For instance, Act No. 98/2004 Coll., as amended; Act No. 104/2004 Coll., as amended; Act No. 105/2004 Coll., as amended; Act No. 106/2004 Coll., as amended; Act No. 107/2004 Coll., as amended; Act No. 609/2007 Coll., as amended. 
 
17) Act No. 431/2002 Coll., as amended. 
Act No. 583/2004 Coll. on Budgetary Rules of Territorial Self-Administration and on Amendments and Supplements to Certain Acts, as amended. 
Act No. 289/2008 Coll. on the Use of Electronic Cash Register and on Amendments and Supplements to Act of the National Council of the Slovak Republic No. 511/1992 Coll. on Administration of Taxes and Fees and on Changes in the System of Territorial Financial Authorities, as amended, as amended. 
 
18) Act No. 583/2004 Coll., as amended. 
 
19) Act No. 582/2004 Coll., as amended. 
 
20) Council Regulation (EC) No 1383/2003 of 22 July 2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights (Special edition OJEU, Chapter 2, Volume 13, OJEU L 196, 2.8.2003). 
Commission Regulation (EC) No 1891/2004 of 21 October 2004 laying down provisions for the implementation of Council Regulation (EC) No 1383/2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights (OJEU L 328, 30.10.2004), as amended. 
Act No. 200/2004 Coll., as amended. 
 
22) Article 8(2) through (4) of Regulation (EC) No 1891/2004. 
 
23) For instance, Articles 197, 228, 308a, 308d and 458 of Regulation (EEC) No 2454/93, as amended; Article 16 of Commission Regulation (EC) No 1276/2008 of 17 December 2008 on the monitoring by physical checks of exports of agricultural products receiving refunds or other amounts (OJEU L 339, 18.12.2008), as amended. 
 
24) For instance, Regulation (EU) No 389/2012; Commission Regulation (EC) No 1178/2008 of 28 November 2008 amending Council Regulation (EC) No 1165/98 concerning short-term statistics and Commission Regulations (EC) No 1503/2006 and (EC) No 657/2007 as regards adaptations following the revision of statistical classifications NACE and CPA (OJEU L 319, 29.11.2008); Regulation (EC) No 684/2009; Act No. 76/2007 Coll. on International Assistance and Cooperation in Tax Administration and on Amendments and Supplements to Certain Acts; Act No. 466/2009 Coll. on International Assistance for the Recovery of Certain Financial Claims and on Amendments and Supplements to Certain Acts. 
 
25) Act No. 171/2005 Coll., as amended. 
 
26) Article 32(2) of Act No. 199/2004 Coll., as amended by Act No. 652/2004 Coll. 
 
27) Act No. 595/2003 Coll., as amended. 
Act No. 222/2004 Coll., as amended. 
Act No. 582/2004 Coll., as amended. 
 
27a) Article 6 of Act No. 98/1950 Coll. on the Cancellation of the National Land Fund at the Ministry of Agriculture and of Funds of Land Reforms and on the Merger of their Assets. 
Decree of the Ministry of Agriculture, Forestry and Water Resources Management No. 147/1960 Coll. on the Transfer of Financial and Accounting Services of Assets of Land Reforms. 
 
27b) Act No. 200/1998 Coll. on Civil Service of Customs Officers and on Amendments and Supplements to Certain Acts, as amended. 
Act No. 400/2009 Coll. on Civil Service and on Amendments and Supplements to Certain Acts, as amended. 
 
27c) Act No. 552/2003 Coll. on Performance of Work in the Public Interest, as amended. 
 
28) For instance, Articles 308a, 308d and 458 of Regulation (EEC) No 2454/93, as amended; Regulation (EC) No 1383/2003; Regulation (EC) No 1891/2004, as amended; Act No. 291/2002 Coll. on State Treasury and on Amendments and Supplements to Certain Acts, as amended; Article 233(6) of Act No. 461/2003 Coll. on Social Insurance, as amended by Act No. 572/2009 Coll.; Act No. 98/2004 Coll., as amended; Act No. 199/2004 Coll., as amended; Act No. 200/2004 Coll., as amended; Act No. 222/2004 Coll., as amended; Act No. 171/2005 Coll., as amended; Act No. 331/2005 Coll. on State Administration Authorities in the Matters of Drug Precursors and on Amendments and Supplements to Certain Acts, as amended by Act No. 425/2010 Coll.; Act No. 289/2008 Coll., as amended; Act No. 39/2011 Coll.. 
 
29) For instance, Convention drawn up on the basis of Article K.3 of the Treaty on European Union on mutual assistance and cooperation between customs administrations (Notice No. 245/2009 Coll.). 
 
30) Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJEU, L 323, 10.12.2009). 
 
31) Article 8(4) and Article 29 of Decision 2009/917/JHA. 
 
32) Article 7(2), Article 8(3) and (4), Article 10(3) and Article 21(4) of Decision 2009/917/JHA. 
 
33) Article 2(1) of Decision 2009/917/JHA. 
 
34) Article 15(3) of Decision 2009/917/JHA. 
 
35) For instance, Articles 4 and 5, Article 7(2) and (4) of Council Regulation (EC) No 338/97 of 9 December 1996 on the protection of species of wild fauna and flora by regulating trade therein (Special edition OJEU, Chapter 15, Volume 3, OJEC L 61, 3.3.1997), as amended; Articles 34, 35 and 39 of Act No. 543/2002 Coll. on Nature and Landscape Protection, as amended; Articles 2 and 5 of Act No. 15/2005 Coll. on the Protection of Species of Wild Fauna and Flora by Regulating Trade Therein and on Amendments and Supplements to Certain Acts, as amended by Act No. 452/2007 Coll.; Articles 2, 5 and 7 of Act No. 331/2005 Coll., as amended by Act No. 425/2010 Coll. 
 
36) For instance, Articles 15, 29 and 49 of Act No. 190/2003 Coll. on Firearms and Ammunition and on Amendments and Supplements to Certain Acts, as amended by Act No. 92/2010 Coll.; Act No. 98/2004 Coll., as amended. 
 
37) For instance, Agreement between the government of the Slovak Republic and the government of Azerbaijan on cooperation and mutual assistance in customs matters (Notice No. 65/2009 Coll.). 
 
38) For instance, Article 6 of Act No. 331/2005 Coll. 
 
39) For instance, International convention on mutual administrative assistance in matters of prevention, investigation and repression of customs offences (Notice No. 347/2000 Coll.). 
 
40) For instance, Articles 14h through 14k of Regulation (EEC) No 2454/93, as amended. 
 
41) For instance, Article 29(1) of Commission Regulation (EC) No 1277/2005 of 27 July 2005 laying down implementing rules for Regulation (EC) No 273/2004 of the European Parliament and of the Council on drug precursors and for Council Regulation (EC) No 111/2005 laying down rules for the monitoring of trade between the Community and third countries in drug precursors (OJEU L 202, 3.8.2005). 
 
43) Article 49a of Act No. 652/2004 Coll., as amended by Act No. 465/2009 Coll.