Slovakia's Supreme Court will intervene in a battle between a textile trader and the country's tax office over a mandatory tax-application that requires the use of a proprietary operating system.
Since early 2012, EURA Slovakia, a textile importer, was fined eleven times (in total 5600 euro), because the trader filed its VAT returns on paper, instead of electronically. The company objects to the fine, saying the administration should not force it to use a specific proprietary operating system.
The trader successfully protested the fines at the regional court in the city of Banska Bystrica. Last week, this court ruled that the tax authorities may only levy the fine once, instead of eleven times. However, the court refused to assess if the fine itself was rightfully imposed, saying that the firm needs to settle that with the tax authorities. "The court expects us to go to the Tax Office, get fined once, and then return to the court", explains Martin Husovec, a lawyer assisting the firm. "We're asking the Supreme Court to force the lower court to also rule on the lawfulness of the fine."
Appeal
The trader filed its appeal yesterday. Husovec expects that the tax authorities will not appeal the regional court's ruling. "They already reimbursed us for the costs."
The company, based in the city of Zvolen, aims to make the government guarantee interoperability, says Husovec. "If the government mandates the use of electronic services, these must be accessible on any platform."
Added value
Last year, the tax authorities said that all its applications would be made platform-independent. Last year it already made available a tax application that runs on multiple operating systems. The VAT application, which last year still required a proprietary operating system, is now also replaced with a version that works on multiple operating systems.
More information:
EISi press release (in Slovak)
FSFE press release
IT News (in Slovak)
Joinup news item