Slovak Economic Legislation in German (Electronic Publication)

Over a half of foreign investments come from the German speaking countries. Understanding the major commercial law is a significant aid for the preparation and realization of investments, a precondition for knowledgeable decision-making and it serves as a basis for the meaningful use of external consulting services.

The current commercial law is more or less in effect as of 1 January 1993 and it has undergone through frequent and often principal revisions. The issue of the electronic publication takes into account this fact.

The publication includes the following texts:

- Income Taxes Act

- Double Taxation Avoidance Treaty between SR and Germany

- Double Taxation Avoidance Treaty between SR and Austria

- Double Taxation Avoidance Treaty between SR and Switzerland

- Value Added Tax Act

- Act on Municipal Taxes (extracts)

- Real Estate Transfer Tax Act

- Consumption Tax Acts

- Act on Accounting

- Accounting Procedures for Entrepreneurs

- MF Decree (the structure of items of the balance sheet, income statement and the content of notes to financial statements for an individual entity)

- Commercial Code

- Foreign Exchange Act

- Foreign Exchange Regulations (Decree of NBS)

- Act on the Protection of Economic Competition

A publication on the CD-ROM is a separate software application with an integrated multi-media browser developed by the company Forma, s.r.o. By means of a simple installation, the guide enables even a less experienced PC user to carry out the installation of the application and its activation through a formed representative icon. The electronic publication includes a full-text index which enables to search for the set parts of the words, complete words or word strings throughout the entire publication.

The orientation in the laws and regulations is made easier by means of an index of laws and regulations. Through a simple option by the user it is possible to display and provide return of 30 preceding representations. When working with the electronic publication, an effective tool is the possiblity to make footnotes in individual laws and regulations and to put bookmarks in any place during browsing through the text which enables a quick return to the wanted spot in the law or regulation. A matter-of-course in applying this method of work with the text is its printing on a printer or its transfer through the clipboard into other applications. Work with several acts and the related regulations can be made more effective by their representation in separate windows.

The minimum requirements for the PC system to provide the operation of the application:

- PC with a processor Pentium 90 and beyond;

- 32 MB RAM;

- VGA monitor with resolution 640x480 (the recommended resolution: SVGA 800x600, 256 colours);

- computer mouse (or another locating device);

- CD drive;

- operating system MS Widows 95, 98, NT and above;

- 5 MB of a free disk space.