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EU: CJEU lacks jurisdiction in case regarding capital gains taxation under special levy (Slovakia)

Referral from Slovak Supreme Administrative Court

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october 9, 2025

The Court of Justice of the European Union (CJEU) on April 28, 2025, issued an order in the case of A.En. Slovensko s.r.o. v. Úrad pre vybrané hospodárske subjekty, stating it lacks jurisdiction to address questions from the Slovak Supreme Administrative Court regarding capital gains taxation under a special levy.

The order was published in the Official Journal on July 21, 2025.
 

For more information, contact a KPMG tax professional in Slovakia:

Tomas Ciran | tciran@kpmg.sk

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