PG Points to Decline in Prosecution of Tax Crime Following Penal Code Amendment

Bratislava, 27 March (TASR) - Prosecutor-General (PG) Maros Zilinka has pointed to a significant decline in the prosecution of tax-related crime following the government's amendment to the Penal Code, which came into force on 6 August 2024. In a post on social media Zilinka stated that the amendment changed the conditions under which tax offences are considered criminal. At the same time, he announced that in early March he submitted a legislative initiative to House Chair Richard Rasi (Voice-SD) whose aim is to make combating tax crimes more effective and to protect the financial interests of the European Union (EU) in a better manner. "In 2025, 635 individuals were prosecuted in Slovakia for tax-related crimes, representing a 57-percent decrease when compared to 2024, when 1,496 individuals were prosecuted. A total of 348 were indicted, down 61 percent from 2024, when 901 were charged. For the crime of tax fraud, which involves unjustified claims for VAT or excise-duty refunds, 45 individuals were prosecuted in 2025, down by 49 percent when compared to 2024, when 88 were prosecuted, and 28 were indicted, which was a decrease of 57 percent from 2024, when 65 were charged," the PG specified. Zilinka ascribed the decline in the state's criminal response to tax offences in 2025 to the amendment to the Penal Code. He pointed out that the amendment changed the threshold of the 'extent of the offence' necessary to qualify as a crime: for tax evasion the threshold increased from amounts exceeding €266 to amounts over €700, and for tax fraud and non-payment of taxes the threshold rose from amounts exceeding €2,660 to amounts above €20,000. ko/df