Varuh ДЌlovekovih pravic

Tax Procedure Act


Official consolidated text (ZDavP-1-UPB2)

Official gazette of RS, No. 21/06; 58/06 as amended


Sub-chapter 2



Article 80

(Disclosure of data to state authorities and other authorities)



Tax authorities shall, automatically or upon request, disclose to each other data acquired in accordance with this Act, the law governing taxation and international treaties binding on the Republic of Slovenia, which are confidential tax information and which tax authorities need in order to carry out their tasks related to taxes which they are legally authorised to collect.


The tax authority may disclose data on individual taxable persons to the National Assembly and its working bodies, the Constitutional Court, the Court of Audit and the human rights ombudsman if such disclosure is required for the exercise of their statutory powers.