Data on the number and amount of cases of relief from sanctions or remission of sanctions at tax offices. Relief from sanctions or remission of sanctions are governed by the provisions of § 157 of Act no. 563/2009 Coll. on Tax Administration (Tax Code). The Financial Administration of the Slovak Republic may, in certain cases, remit or provide relief from sanctions. Dataset update: annually

The dataset contains data on the number of cases and the amount of state aid claimed from the tax authorities through corporate income tax returns, starting in 2012. According to Art. 107 par. 1 of the Treaty on the Functioning of the European Union, unless otherwise provided in the Treaties, any aid granted by a Member State or through State resources in any form whatsover which distorts or threatens to distort competition by favoring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market. The rules for providing state aid are regulated by Act no. 358/2015 Coll. on the regulation of certain relations in the field of state aid and minimum aid and on amending and supplementing certain acts (the Act on State Aid) and the European Union legislation applicable to state aid. The coordinator of the aid is the Antimonopoly Office of the Slovak Republic. Update: annually