Slovakia underwent a comprehensive reform of its administrative justice system in 2021–2022, which included the establishment of specialized first-instance administrative courts and the Supreme Administrative Court. Despite these changes, the resolution of administrative disputes, including tax disputes, remains exclusively within the framework of the state court system. This paper intends to provide a comprehensive legal and practical analysis of the current tax dispute resolution framework in Slovakia. It examines the mechanics available in the administrative process, the structure of the reformed administrative judiciary, and the operational shortcomings that render the system particularly burdensome for taxpayers. Finally, it briefly assesses the structural, constitutional, and legislative prerequisites for introducing a tax arbitration regime in Slovakia. Strongly inspired by the successful Portuguese model, this analysis aims to foster a discussion on how such an alternative dispute resolution mechanism could be replicated to ensure more effective tax justice.
Arbitration: The International Journal of Arbitration, Mediation and Dispute Management