COLLECTION  OF LAWS
OF THE SLOVAK REPUBLIC
Year 1992
Declared on:10.3.1992 	Time version of the regulations effective from:1.1.2020
The content of this document is legally binding.
78
A C T
Of the Slovak National Council
Of 29 January 1992
On Tax Consultants and the Slovak Chamber of Tax Consultants

The Slovak National Council has enacted the following Act:
PART ONE
Introductory Provisions

Section 1
This Act regulates
a)	the position of tax consultants and their activity when providing tax consultancy (hereinafter referred as "tax consultancy") and position of tax consultant’s assistants,
b)	the establishment and competence of the Slovak Chamber of Tax Consultants (hereinafter referred as "the Chamber").

Section 2
A tax consultant provides tax consultancy to natural and legal persons (hereinafter referred as "the client") under the conditions and in the manner set out herein.

Section 3
Tax consultancy
(1)	Tax consultancy shall mean undertaking the subject matter of which is the provision of consultancy services in the matters of taxes, levies and fees under specific regulations1) (hereinafter referred as “tax”).This is without prejudice to the provision of consultancy services in the tax matters under specific regulations.2)
(2)	Tax consultancy under paragraph 1 includes:
a)	consultancy in determining the tax base and tax as well as tax planning,3)
b)	providing statements and explanations for clients in the application of legal regulations in the tax matters.
PART TWO
Position and activity of tax consultants

Section 4
(1)	A tax consultant is a natural person registered on the list of tax consultants (hereinafter 
referred as "the list") pursuant to Sect. 8 par. 3 or registered on the list pursuant to Sect. 8 par. 6; the list is kept by the Chamber.A tax consultant can also be a legal entity providing tax consultancy under par. 2.

(2)	Tax consultancy can be also provided by a legal entity, if it has such activity registered in the Commercial Register and is entered on the list.Natural persons providing tax consultancy on behalf of such person must be authorized for tax consultancy pursuant to this Act. 

Section 5
(1)	A Tax Consultancy Certificate (hereinafter the "Certificate") shall be issued by the Chamber to a natural person who
a)	is competent for legal acts,
b)	is respectable,
c)	has university education of second degree3a) at a university in the Slovak Republic or an acknowledged document of university education issued by a foreign university under specific regulation3b) and has at least five-years of practical experience in economy or law, or worked as a tax consultant assistant for a minimum of three years, 

d)	passed a special examination according to section 6 (hereinafter referred as "examination").

(2)	Conditions under paragraph 1 do not apply to a natural person referred to in section 8 par. 5 and par. 6.

Section 6
(1)	The examination for obtaining the certificate is held before an examination commission.

(2)	The Chamber will permit taking the examination within 12 months from the day that an application is received, to a natural person who applied in writing and meets the conditions stipulated in section 5 letters a) to c). The application for the examination can be also submitted through the single point of contact.3c) The single point of contact will deliver the application to the Chamber along with all the documents enclosed, within the period and in the manner under specific regulation.3c) If the application is submitted through the single point of contact, the period starts by delivery of the application to the Chamber.
(3)	The extent, content, and date of the examination referred to in section 1 will be determined in the examination rules, issued by the Chamber after agreement with the Ministry of Finance of the Slovak Republic (hereinafter referred as "the Ministry"). 

(4)	After passing the examination, the Chamber will issue a certificate of its passing to the respective natural person without undue delay.

Section 7
(1)	The chairman of the examination commission is appointed by the minister of finance.Members of the examination commission are appointed by the chairman of the examination commission after agreement with the Chamber.The term of office of the examination commission is three years.
(2)	Every applicant must pay fees for taking the examination, differential examination under specific regulation,3d) its resit and issue of the certificate referred to in section 5 par. 1 to the Chamber.The amount of the fees is determined by the Chamber in the examination rules.

Section 8
Authorisation for the execution of tax consultancy
(1)	The natural person becomes authorised to execute tax consultancy on the date of entry or registration on the list.As of this day, the Chamber shall issue the certificate for execution of tax consultancy to the tax consultant.
(2)	The Chamber will register on the list,

a)	a natural person who obtained the certificate referred to in section 5 and took the following oath to the president of the Chamber:"I promise on my honour and conscience that I will follow the Constitution of the Slovak Republic and other legal regulations of binding force, that I will perform my obligations as a tax consultant conscientiously and responsibly and will maintain secrecy regarding all facts that I may obtain in relation to the execution of tax consultancy.”,
b)	a natural person who is the citizen of a country other than a European Union member country or a country which is the party to the Agreement on the European Economic Area (hereinafter referred to as the 
“Member Country”), if he proves that he is authorised to provide tax consultancy in this country, passed the examination and took the oath under letter a).
(3)	Should the Chamber not register the natural person under paragraph 2 or paragraph 4 on the list at the latest within 30 days of taking the oath or proving the fulfilment of the conditions under paragraph 4, authorisation for the execution of tax consultancy shall originate on the last day of such period.The obligation of the Chamber to issue the certificate for execution of tax consultancy shall remain unaffected.
(4)	Without undue delay from proving the conditions under section 8a par. 1 and 2 the Chamber shall enter on the list the natural person who
a)	is the citizen of a Member Country and
b)	intends to provide tax consultancy in the Slovak Republic systematically.

(5)	Without undue delay from proving the conditions under specific regulation4a) the Chamber shall register on the list the natural person who
a)	is the citizen of a Member Country and
b)	intends to provide tax consultancy in the Slovak Republic temporarily and occasionally.

(6)	When executing tax consultancy in the territory of the Slovak Republic, the natural persons referred to in paragraphs 4 and 5 shall follow the legal regulations of the Slovak Republic and the regulations issued by the Chamber.
(7)	The Chamber shall enter, without undue delay from the day when the request for entry on the list has been delivered, any legal entity which has tax consultancy included in its scope of business, is respectable and in which the tax advisers entered on the list have participation in capital or voting rights of the company of at least 50%.As of the date of entry on the list, the Chamber shall issue certification to the legal entity to carry out tax consultancy.

Art. 8a
Providing tax consultancy by Member Country citizens
(1)	For the purpose of obtaining the certificate for the execution of tax consultancy, the natural person referred to in section 8 par. 5 needs to have the professional qualification acknowledged; for this purpose, the person shall apply to the Chamber to acknowledge the proof of education and professional qualification under specific regulation.4b)
(2)	Natural person referred to in paragraph 1 has to prove their authorisation to provide tax consultancy in another Member Country.
(3)	When acknowledging the proof of education and professional qualification, the Chamber shall follow the specific regulation.4c)
(4)	The Chamber shall inform the person referred to in paragraph 1 about the circumstances under section 8 par. 4.

(5)	When providing tax consultancy, the natural person referred to in section 8 par. 6 shall be obliged to provide their client with the following information:

a)	Register, where he is entered and his registration number or other assigned identifier, if he is entered in the commercial register or similar register,
b)	Name and address of the relevant professional association or another authority, where he is entered, if the execution of his activity is subject to acquisition of authorisation in another Member Country,
c)	Professional identification in another Member Country or, if there is no such identification, the professional qualification achieved and the Member Country where it was achieved.

Section 9
The Chamber will not register on the list a person,
a)	who failed to meet any of the conditions stipulated in section 8 and section 8a par. 1 and 2,
b)	who is an employee of the Ministry of Finance,
c)	for whom a ban to conduct business activities ensues from a specific regulation,4d)
d)	on whom disciplinary action was lawfully imposed pursuant to section 24 par. 1 letter c) for the period determined in the decision on imposing disciplinary action.

Section 10
(1)	The Chamber will suspend the execution of tax consultancy of a tax consultant if he provides tax consultancy against the issued certificate or against this Act, unless the tax consultant eliminates such contradiction within the period of three months from the delivery of the Chamber’s call.
(2)	The Chamber will also suspend the execution of tax consultancy of a tax consultant if
a)	proceedings for disqualification or limitation of his competence for legal acts commenced, namely till lawful termination of the proceedings, 
b)	he asks for such suspension in writing.

(3)	The Chamber may also suspend the execution of tax consultancy of a tax consultant if he does not attend mandatory education of tax consultants, organized by the Chamber, or during disciplinary proceedings pursuant to sections 24 to 27 of this Act.
(4)	The Chamber will record any suspension of the execution of tax consultancy of a tax consultant on the list.The tax consultant must return his certificate for the execution of tax consultancy to the Chamber at its request during the time of suspension of the execution of tax consultancy.If the reasons for the suspension of the execution of tax consultancy cease to exist, the Chamber will delete the record from the list and will return the certificate for the execution of tax consultancy to the tax consultant.By suspension of the execution of tax consultancy the tax consultant continues to be obliged to pay his membership fee in the amount determined by the Chamber.
(5)	The Chamber shall inform the competent authority of the other Member Country, in which the tax consultant provides tax consultancy, about the suspension of the execution of tax consultancy under paragraph 2 letter a) and b) or under section 24 par. 1 letter c).

Section 11
(1)	The Chamber will erase a tax consultant from the list and will cancel the certificate to a tax consultant who
a)	died or was claimed dead,
b)	was deprived of competence for legal acts or his competence for legal acts was limited,

c)	was sentenced for imprisonment without suspension for a wilful offence,
d)	received disciplinary action pursuant to section 24 par. 1 letter d) of this Act.
e)	asked the Chamber for erasure from the list in writing,
f)	failed to pay the membership fee determined for the Chamber even at its repeated request,

(2)	The Chamber may erase a tax consultant from the list and cancel the certificate for the execution of tax consultancy if 
a)	the tax consultant failed to attend mandatory education of tax consultants; this does not apply if the respective tax consultant was suspended from the execution of tax consultancy pursuant to section 10.
b)	any circumstances under section 9 letter b) or c) occurred.

(3)	The Chamber shall inform the competent authority of the other Member Country in which the tax consultant provides tax consultancy about the erasure from the list under paragraph 1 letter b) and d).

Section 12
The Chamber will erase from the list any legal person that 
a)	is dissolved,5)
b)	is in liquidation,
c)	asked for erasure from the list in writing,
d)	did not pay the membership fee determined for the Chamber even at its repeated request,
e)	was finally sentenced for an intentional criminal offence.
PART THREE
Rights and obligations of a tax consultant

Section 13
(1)	A tax consultant may provide tax consultancy himself or together with other tax consultants.
(2)	Tax consultants will define the legal relations ensuing from joint provision of tax consultancy in a written contract.Unless otherwise agreed, they are liable to their clients jointly and severally.

Section 14
If a tax consultant executes tax consultancy as a natural person, he may employ employees for the execution of the activity in an employment relationship only if he himself is not engaged in an employment or similar relationship, or does not execute another paid activity, except for pedagogical, scientific, and journalist activities.

Section 15
(1)	If a tax consultant is a natural person, he must
a)	notify the Chamber of his permanent residence and its changes,
b)	provide his name and surname, permanent residence, and registration number of his certificate for the execution of tax consultancy in all written documents, 
c)	pay the membership fee determined by the Chamber,
d)	notify the Chamber of commencement and termination of any employment of a tax consultant or 

tax consultant assistant, employed by him, in writing within 30 days,
e)	attend education for tax consultants as organized by the Chamber.

(2)	If a tax consultant is a legal person, he must
a)	notify the Chamber of his registered office and its changes, 
b)	give his business name, registered office, and registration number of his certificate for the execution of tax consultancy in all written documents,
c)	pay the membership fee determined by the Chamber,
d)	notify the Chamber of commencement and termination of employment of a tax consultant or tax consultant assistant employed by him, in writing within 30 days. 

Section 16
(1)	A tax consultant must protect the rights and just interests of his clients, act honestly and carefully, use all legal means consistently and apply everything that he may consider as useful in his opinion and according to his client's instruction.
(2)	Nobody may interfere in the activity of a tax consultant in a manner that may restrict his independence. 
(3)	A tax consultant processes the personal data of clients and other natural persons in the extent necessary for the purpose of providing tax consultancy in compliance with this Act under specific regulation5a), acting in the position of the controller under specific regulation.5b)

Section 17
(1)	A tax consultant executes tax consultancy based on a contract concluded with his client.

(2)	A tax consultant executes his activity for a recompense agreed in the contract and he is entitled to ask his client for payment of a reasonable advance. 
(3)	A tax consultant may withdraw from the contract on provision of tax consultancy if 
a)	the trust between him and the client is upset,
b)	the client does not provide required information and cooperation,
c)	the client does not pay the agreed advance for the recompense.

(4)	Within 15 days from withdrawal from the contract a tax consultant must execute all urgent acts unless he agreed otherwise with the client.A client is entitled to withdraw from the contract, even without giving a reason; however, he must pay a recompense for any acts already completed to the tax consultant and pay the actually incurred costs, unless otherwise agreed in the contract. 

Section 18
(1)	A tax consultant must keep secret all the facts with which he became acquainted in relation with the provision of tax consultancy.He may be exempt from this obligation by his client in writing or by court.
(2)	The obligation to maintain secrecy does not relate to the legal obligation to foil and notify commitment of a crime.
(3)	The obligation to maintain secrecy also applies to a person erased from the list or a person of whom the execution 

	

of the activity was suspended

(4)	The obligation to maintain secrecy pursuant to previous paragraphs also applies to employees of a tax consultant and the Chamber.

Section 19
(1)	A tax consultant is liable to the client for any damage incurred to him in relation with the provision of tax consultancy.
(2)	A tax consultant is also liable for any damage incurred in relation with the provision of tax consultancy to a client by his employee.Thus the responsibility of these persons pursuant to civil, labour law or other legal regulations is not affected.
(3)	A tax consultant is exempt from the responsibility pursuant to the previous paragraphs if he proves that he could not have prevented such damage in spite of the best efforts that may be requested from him. 

Section 20
(1)	Before commencement of the activity, a tax consultant must conclude a contract on insurance of the liability for damage that might incur in relation with the execution of tax consultancy.The condition under the first sentence is met if the tax consultant has a contract demonstrably concluded in another Member Country.If a tax consultant is a natural person, he does not have to conclude such a contract provided that the tax consultancy is executed under the name of a legal person registered on the list and insured for such an activity.
(2)	If a tax consultant employs employees, he must also conclude a contract on insurance of the liability for damage caused by an employee when fulfilling work obligations or in direct relation with them for which the tax consultant is liable pursuant to specific regulations.6) 
(3)	The insurance of the liability for damage pursuant to paragraph 1 must continue for the whole period of execution of the activity.The insurance of liability for damage pursuant to paragraph 2 must continue for the whole period for which the tax consultant employs employees.
PART FOUR
Tax consultant’s assistant

Section 20a
A tax consultant’s assistant is a natural person registered on the list of tax consultant assistants, kept by the Chamber. 

Section 20b
(1)	Within two months of the day of delivery of a written application, the Chamber will register any applicant on the list of tax consultant’s assistants who
a)	is competent for legal acts,
b)	is respectable,
c)	has university education of second degree of economic or legal specialization at a university in the Slovak Republic3a) or an acknowledged document of university education of second degree of economic or legal specialization issued by a foreign university under specific regulation;3b) an exception from education can be awarded by the Chamber to a natural person who has at least university education of another specialization or completed secondary education and has minimum of five-year practical experience in economy,

d)	has a certificate from the tax consultant confirming that he will employ him as an assistant.

(2)	If an assistant of a tax consultant meets the conditions referred to in paragraph 1, the Chamber will register him on the list of tax consultant assistants and issue a certificate confirming that fact. 

Section 20c
The Chamber will not register the following tax consultant assistants on the list 
a)	an employee of central state administration authority, employee performing work in public interest at the Financial Directorate of the Slovak Republic, Tax Office, Customs Office and Criminal Office of the Financial Administration: or member of the Financial Administration,4d)
b)	a judge, prosecutor, notary, and court executor.

Section 20d
A tax consultant’s assistant is authorized to execute the activity referred to in this Act only as an employee of a tax consultant or a legal person under section 4 par. 2 and he is authorized to execute the acts for which he is authorized by the tax consultant. 

Section 20e
(1)	The Chamber will erase from the list of tax consultant assistants any person who 
a)	did not execute the activity of a tax consultant assistant for three consecutive years,
b)	has been registered on the list of tax consultants,
c)	is not employed within six months of registration on the list of tax consultant assistants with a tax consultant.
d)	has not paid the membership fee determined for the Chamber even at its repeated request.

(2)	The Chamber will also erase any assistant from the list of tax consultant assistants for the reasons as given in section 10 par. 2A), b) and section 11, par. 1 letters. a), b), c) and e). 
PART FIVE
Organization of tax consultants

Section 21
(1)	The Chamber is established with its registered office in Bratislava.

(2)	The Chamber is an independent self-governing professional organization uniting tax consultants registered on the list. 
(3)	The Chamber is a legal person.

(4)	The Chamber bodies are
a)	General Meeting of Tax Consultants (hereinafter referred as "the General Meeting"),
b)	Board of Directors,
c)	Supervisory Board,
d)	Disciplinary Commission.

(5)	The General Meeting elects the Chamber bodies referred to in paragraph 4 letters b) to d) and approves the Chamber statutes.Membership in the Chamber bodies is not mutually compatible.

(6)	A tax consultant who is elected for any office in the Chamber bodies is entitled to a compensation of his expenses related to the execution of his office and approved remuneration. 

Section 22
(1)	The Chamber predominantly
a)	represents, protects, and enforces the just interests of tax consultants in the Slovak Republic,
b)	issues certificates for the execution of tax consultancy, 
c)	keeps the list of tax consultants and lists of tax consultant assistants
d)	directs their activities in compliance with the Slovak legal order,
e)	creates conditions for enhancement of the education and professional knowledge of tax consultants and organizes mandatory education of tax consultants for that purpose,
f)	gives the opinion on proposals of legal regulations related to taxes and tax consultants,
g)	cooperates with the Ministry in approving the examination rules.

(2)	Details on the Chamber organization, its bodies and their competences, number of members of the Board of Directors, Supervisory Board, and Disciplinary Commission are defined in the statutes.
(3)	Details on the election to the Chamber bodies are defined in the election rules.

(4)	Details on the disciplinary procedure are defined in the disciplinary rules. 

Section 23
(1)	The Chamber administers its assets.The source of its income are fees from tax consultants, payments for taking examinations, fees for services provided by the Chamber, revenues from fines for violation of the discipline, and other revenues.
(2)	The Chamber expenses for ensuring its activity and development of tax consultancy are paid from its income.
(3)	The financial statement of the Chamber is audited by an auditor, who concludes a contract on the auditor's activity with the Chamber.The costs of auditing are paid by the Chamber.
PART SIX
Disciplinary responsibility

Section 24
(1)	For the violation of obligations under this Act and regulations of the Chamber (hereinafter referred as "violation of the discipline"), unless it is a criminal offence, depending on seriousness of such a violation of an obligation, the Chamber may impose on a tax consultant
a)	a written admonition,
b)	a fine up to EUR 3,300,
c)	suspension of the execution of the activity for a period of a maximum of a year,
d)	erasure from the list and cancellation of the certificate for the execution of tax consultancy.

(2)	Revenues from the fines form the income of the Chamber.

Section 25
(1)	Imposition of a disciplinary action referred to in section 24 of this Act is decided on by the Disciplinary Commission in disciplinary procedure, commencing on proposal of the chairman of the Supervisory Board.
(2)	A proposal for commencement of a disciplinary procedure may be submitted by the chairman of the Supervisory Board within six months of the day that he was informed about the violation of discipline, but not later than within three years of the day that the discipline was violated.
(3)	A decision on imposing a disciplinary action must be in writing and must contain a verdict, substantiation, and instruction on a legal remedy; the provisions of the general regulation on administrative procedure are applied to its delivery.

Section 26
(1)	A tax consultant or the chairman of the Supervisory Board may appeal against a decision 
of the Disciplinary Commission of the Chamber on imposing a disciplinary action referred to in section 24 par. 1 of this Act within 15 days from the day of its delivery.Any appeal against the decision referred to in section 24 par. 1 letters b), c) and d) of this Act has a suspensory effect.
(2)	Any appeal is decided on by the Chamber Board of Directors, which after its review, either confirms the decision or cancels it.If the Chamber Board of Directors cancels a challenged decision, the matter is returned to the Disciplinary Commission for a new procedure.The Chamber Disciplinary Commission is bound by the legal opinion of the Chamber Board of Directors
(3)	A decision of the Chamber Board of Directors on appeal against a decision of the Chamber Disciplinary Commission is final and it cannot be appealed against.

Section 27
A lawful decision of the Disciplinary Commission pursuant to section 24 par. 1 letters b), c) and d) is reviewed based on the proposal of the Supreme Court of the Slovak Republic. Such a proposal may be submitted only by a tax consultant to whom the decision relates. 
PART SEVEN
Common, temporary and concluding provisions

Section 28
(1)	The Chamber shall issue a decision on non-entry of a natural person, legal entity or tax consultant’s assistant on the list, on non-registration of a natural person under section 8 par. 6 on the list, on suspension of the execution of tax consultancy to a tax consultant under section 10 par. 1, par. 2 letter a) and b) and par. 3, on erasure of a tax consultant from the list under section 11 par. 1 letter b), c) and f) and par. 2, on erasure of a legal entity from th elist under section 12 letter d) and on erasure of a tax consultant’s assistant from the list under section 20e par. 1 letter a) and c) and for the reason under section 10 par. 2 letter a) and b) and section 11 par. 1 letter b) and c).The Chamber is entitled to ask a natural person or legal entity to prove the facts necessary for the entry or registration.
(2)	No remedy is permissible against decision of the Chamber under paragraph 1 and this decision shall become valid and enforceable upon its delivery.Provisions of the general regulation on administrative procedure shall apply to the delivery.
(3)	If the court cancels the decision under paragraph 1 about erasure of a tax consultant, legal entity or tax consultant’s assistant from the list, the Chamber shall enter him on the list on the date of final decision of the court.If the court cancels the decision under paragraph 1 on suspension of the 

tax consultancy activity of a tax consultant, the tax consultant is entitled to execute tax consultancy from the date of final decision of the court.
(4)	The decision under paragraph 1 is issued by the Chamber Board of Directors and has to contain
a)	identification of the issuing body,
b)	identification of the natural person about whom it was decided, stating his name, surname and birth date or identification of the legal entity about which it was decided, stating its business name, registered office and company identification number, if assigned,
c)	verdict,
d)	substantiation,
e)	place of issue of the decision,
f)	date of issue of the decision,
g)	signature of the Chamber’s statutory body,
h)	instruction on the remedy and option to examine the decision by court.

(5)	On its website, the Chamber publishes the lists under section 22 par. 1 letter c), containing in particular
a)	the certificate number, tax specialization, name and surname of the natural person or business name of the legal person in case of a tax consultant,
b)	name, surname and permanent residence address of the tax consultant’s assistant.

Section 28a
Relation to the general regulation on services in the internal market
Activity of a tax consultant, procedure for the submission of applications for entry on the list, decision-making on the entry on the list and execution of supervision over the tax consultants under this Act shall follow the provisions of the general regulation on services on the internal market,7a) unless provided otherwise in this Act.

Section 29
If tax consultancy is executed against payment by a natural or legal person not having a certificate for the execution of the activity, the tax office8) may impose a fine of up to EUR 6,600, on a natural person, and a fine of up to EUR 33,000 on a legal person. A fine is an income of the budget of the Slovak Republic. 

Section 30
(1)	The Chamber will be established within three months of the effect of this Act.

(2)	Until the Chamber bodies are elected, their functions pursuant to section 22 of this Act are executed by the Ministry.

(3)	The Ministry appoints a temporary committee that calls the General Meeting referred to in paragraph 1.

Section 31
Tax consultants registered on the list by 31 December 1992 must pass an examination by the end of 1993. Provisions of section 7 of this Act will be reasonably applied to taking the exam.Tax consultants who do not pass the examination by the end of 1993 will be erased from the list by the Chamber. 

Section 32
(1)	All natural persons providing tax consultancy based on the registration pursuant to Act No. 105/1990 Coll., on conducting private business by citizens, as amended, must pass an examination within six months of the effect of this Act and ask for the issue of a certificate pursuant to this Act; otherwise their authorization expires as of that day. 
(2)	Provisions of this Act, including the obligation to pass a special examination, do not apply to certificates of solicitors and commercial lawyers to provide legal aid under specific regulations.9) 
Section 33
At the latest within three months of its establishment, the Chamber will issue its statutes, disciplinary rules, and election rules. 
Section 33aa
Transitional provisions to amendments effective from 01 January 2014
(1)	Proceedings started and not finally completed by the Chamber before 01 January 2014 shall be completed under the regulations effective until 31 December 2013.
(2)	Certificate of capability for tax consultancy and tax consultancy certificates issued before 01 January 2014 will remain valid.

Section 33aaa
Transitional provisions to amendments effective from 01 July 2016
In the proceedings started before 1 July 2016, not lawfully completed, the regulations effective until 30 July 2016 shall be followed.

Section 33ab
By this Act, the legally binding acts of the European Union referred to in the Annex are assumed into law.

Section 33a Nullifying provision
Decree of the Ministry of Finance of the Slovak Republic No. 506/1992 Coll., on remuneration of tax consultants and on the fee for a special examination and for the issue of a certificate, as amended by Decree No. 35/1996 Coll. and Decree No. 113/1997 Coll., is nullified. 

Section 34
 This Act will come into force as of the date of its publication.

F. Mikloško m. p.
J. Čarnogurský m. p.

Annex to the Act of the Slovak National Council No. 78/1992 Coll.

LIST OF ADOPTED LEGALLY BINDING ACTS OF THE EUROPEAN UNION
1.	Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications  (OJ EC L 255, 30.9.2005) as amended by the Directive 2006/100/EC of 20 November 2006 (OJ EC L 363, 20.12.2006), Commission Regulation (EC) No. 1430/2007 of 05 December 2007 (OJ EC L 320, 6.12.2007), Commission Regulation (EC) No. 755/2008 of 31 July 2008 (OJ EC L 205, 1.8.2008), Regulation (EC) No. 1137/2008 of the European Parliament and Council of 22 October 2008 (OJ EC L 311, 21.11.2008), Commission Regulation (EC) No. 279/2009 of 06 April 2009 (OJ EC L 93, 7.4.2009), Commission Regulation (EC) No. 213/2011 of 03 March 2011 (OJ EC L 59, 4.3.2011), Commission Regulation (EC) No. 623/2012 of 11 July 2012 (OJ EC L 180, 12.7.2012) and Directive 2013/25/EC of 13 May 2013 (OJ EC L 158, 10.6.2013).
2.	Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on on services in the internal market. (OJ EC L 376, 27.12.2006).

1)	For example, Act No. 595/2003 Coll. on Income Tax as amended, Act No. 582/2004 Coll. Local Taxes and Local Fee for municipal Waste and Minor Construction Waste as amended, Act No. 235/2012 Coll. on Special Levy on Enterprising in Regulated Areas and on changes and supplements to some acts as amended by Act No. 440/2012 Coll.
2)	For example, Act No. 455/1991 Coll. on Trade Licensing (Trade Licensing Act) as amended, Act No. 586/2003 Coll. On Advocacy and on changes and supplements to Act No. 455/1991 Coll. on Trade Licensing (Trade Licensing Act) as amended.
3)	The Annex to the Regulation (EU) 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93 (OJ EU L 145, 4.6.2008).
3a) Sect. 53 Act No. 131/2002 Coll. on universities and on changes and supplements to some acts as amended by Act No. 455/2012 Coll.
3b) Sect. 11a Act No. 293/2007 Coll. on Recognition of Professional Qualification as amended by Act No. 81/2013 Coll.
3c) Sect. 66b of Act No. 455/1991 Coll. as amended.
Sect. 11 Act No. 136/2010 Coll. on Services in the Internal Market and on changes and supplements to some acts.
3d) Sect. 20 par. 1 to 4 Act No. 293/2007 Coll. As amended by Act No. 81/2013 Coll. Sect. 1 Act No. 136/2010 Coll.
4a)Sect.3 and 4Act No.293/2007 Coll.
4b) Sect. 1 to 3 Act No. 293/2007 Coll. as amended by later amendments.
4c) Act No. 422/2015 Coll. on recognition of evidence of formal qualifications and on amendments and supplements to certain laws, as amended.
4d) Sect. 30 par. 1 Act No. 35/2019 Coll. on Financial Administration and on amendments and supplements to some acts.
5)	Sect. 68 and 69 of the Commercial Code.
5A) Act No. 18/2018 Coll. on Personal Data Protection and on amendments and supplements to some acts, as amended
Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ EU L 119, 4.5.2016).
5b) Art.4 par 7 of the Regulation (EU) No. 2016/679.
6)	E.g. Labour Code.
7a) Sect. 3 to 8 and Sect. 10 to 16 Act No. 136/2010 Coll.
8)	Sect. 5 Act No. 479/2009 Coll. on state administration authorities in the field of taxes and fees, and amending and supplementing certain laws, as amended.
9)	Act SNR No. 132/1990 Coll. on Advocacy.
Act SNR No. 129/1991 Coll. on Commercial Law.