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Bratislava – Organizations grouped in the healthcare section of the Association of Employers’ Associations and Unions (AZZZ) of the Slovak Republic plan to file a complaint with the European Commission (EC) this week regarding the discriminatory approach in applying the transaction tax, which some financial experts believe violates EU law. This was confirmed to TASR by the association’s vice president, Igor Pramuk.
According to Pramuk, the organizations criticize that not all healthcare providers are exempt from the transaction tax and warn of its negative impacts. The Ministry of Health (MoH) of the Slovak Republic confirmed to TASR that it is discussing the topic with the Ministry of Finance. It hopes to find a solution.
“We are finalizing the preparation of a complaint to the European Commission regarding the discriminatory approach in applying the transaction tax. We plan to file it likely this week on behalf of the organizations grouped in the healthcare section of AZZZ. We are acting together, as it is a systemic problem that affects a wide range of healthcare providers,” said Pramuk.
He pointed out that if relief from the transaction tax for all healthcare providers is not achieved, healthcare facilities would face another increase in costs.
The Association of Outpatient Providers (ZAP) warns that the introduction of a transaction tax without state compensation may cause problems with the very sustainability of outpatient operations, and patients will feel the impact of this tax in worsening access to health care or increased costs for obtaining it.
The head of the Association of Private Doctors (ASL) of the Slovak Republic, Marián Šóth, considers it unfair that primarily entities that have been creating debt for a long time are to be exempt from the transaction tax. “Entities that behave responsibly, are efficient, and manage the funds they receive for providing healthcare properly, are even more burdened and have to bear the obligation to pay the transaction tax,” he noted.
Pramuk confirmed that AZZZ SR representatives are also negotiating the matter with the Ministry of Health. “Negotiations with the Ministry of Health of the Slovak Republic on this matter continue, but so far no specific commitments have been made by the state to mitigate the impact of the transaction tax,” he noted. The MoH confirmed to TASR that it is discussing the issue with the Ministry of Finance. “We believe that we will be able to find a solution with our colleagues from the Ministry of Finance,” it stated. The Ministry of Finance did not respond to TASR’s questions.
A new financial transaction tax was approved by parliament last fall, and changes were already criticized by hospital and outpatient representatives at that time. The law is effective from January 1, 2025, but the first taxable period will only be in April. In the case of the healthcare sector, it will affect most healthcare providers except for state contributory organizations.
The Slovak branch of the International Fiscal Association (IFA), which brings together experts in tax law, warned in November 2024 that the new transaction tax in Slovakia may be contrary to European Union law. (February 3)