List of tax debtors according to the situation as at 31 December of the previous year, for whom the aggregate amount of tax arrears exceeded EUR 160 for a natural person and EUR 1 600 for a legal person.
http://egov.presov.sk/Default.aspx?NavigationState=806%3A0%3A
The list is in accordance with Section 4(1) of Act No 563/2009 on tax administration (Tax Code) and amending certain acts, as amended, using Section 52(2) and (4) of the Tax Code.
In the list of tax debtors there are also tax entities in bankruptcy whose arrears under the applicable legislation are not enforceable and the amount of proportional satisfaction of the creditor is decided by the competent district court.
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