For another consecutive year, the Slovenia chapter of the Observatory on the Protection of Taxpayers’ Rights (OPTR) Yearbook has been authored by our colleagues, Senior Partner Igor Angelovski and dr. Maruša Pozvek, Tax Law Expert at Ketler & Partners, member of Karanovic.
The OPTR Yearbook, published by the International Bureau of Fiscal Documentation (IBFD), provides a comprehensive comparative overview of the protection of taxpayers’ rights across jurisdictions worldwide. It serves as a valuable resource for policymakers, academics, and practitioners alike, offering insights into recent developments and emerging trends in tax law and administration. The publication traces its origins to the Baker-Pistone benchmarks, first presented at the 2015 IFA Congress, which identified 87 practical benchmarks for the effective protection of taxpayers’ rights.
Published annually, the Yearbook documents the Observatory’s findings based on the assessments of balanced groups of independent experts from a broad range of jurisdictions, ensuring a robust and globally comparative perspective.
The full Slovenia chapter, along with national reports from over 40 other jurisdictions, is available on the IBFD website.
The information in this document does not constitute legal advice on any particular matter and is provided for general informational purposes only.
