Loading content...
ExpertsPractice AreasArticlesCareerAbout usContact
Eng

Mihael Pojbič

Senior Associate, Tax Manager

Contact

(01) 230 85 55

mihael.pojbic@jadek-pensa.si

linkedin profile

Mihael Pojbič is a senior associate who joined Jadek & Pensa in September 2023. He focuses on the tax aspects of mergers and acquisitions (M&A), restructurings and asset transfers, and transactions between associated and non-associated persons He focuses in providing tax consultancy regarding transactions and representation in tax audit proceedings. He gained his experience at an international law firm and the Ljubljana Higher Court. He regularly publishes articles on matters related to tax and is the editor of the journal Davčno finančna praksa, he teaches and lectures in the area of tax law.

Education

  • University of Maribor, Faculty of Law, Master’s degree (2019)
  • University of Maribor, Faculty of Law, Bachelor’s degree (2017)

Foreign Languages

English

Experience

  • Senior Associate at Jadek & Pensa (since 2024)
  • Associate at Jadek & Pensa Law Office (2023–2024)
  • Associate at an international law firm (2023)
  • University teaching assistant (since 2020)

Memberships and other duties

  • Representative of the Chamber of Tax Advisors at the CFE (Confédération Fiscale Européenne) organization (since 2024)
  • Editor of Domestic Case Law in the tax journal Davčno-finančna praksa (since 2022)
  • Bar Association of Slovenia (since 2023)

Bibliography

  • Pojbič M., Capital Gains in 2026: Changed Interpretations of the Tax Authority, New Case Law and Theoretical Warnings, Unikum, vol. 20, no. 2, 2026, pp. 4–7.
  • Pojbič M., Explanations of the Financial Administration – When to Follow Them?, Unikum, vol. 20, no. 2, 2026, pp. 12–13.
  • Pojbič M., Tax Neutrality – When Is a Transaction Deemed Not to Pursue a Tax Reduction Purpose, Unikum, vol. 19, no. 1, 2025, pp. 7–9.
  • Pojbič M., Practical Dilemmas Regarding Article 58(1)(1a) of the Tax Procedure Act (ZDavP-2), Unikum, vol. 19, no. 3, 2025, pp. 8–9.
  • Pojbič M., Remuneration with Options – Practical Dilemmas, Unikum, vol. 19, no. 5, 2025, pp. 8–10; vol. 19, no. 6, 2025, pp. 8–10.
  • Košar D., Pojbič M., The “New” Definition of a Permanent Establishment under the Corporate Income Tax Act (ZDDPO-2), Pravna praksa, year 44, no. 46/47, 2025, suppl. pp. II–VII.
  • Pojbič M., Taxation of a Second Real Property and the Principle of Tax Fairness, Pravna praksa, year 44, no. 3, 2025, suppl. pp. II–VI.
  • Pojbič M., Correction of Errors in Corporate Income Tax Returns, Unikum, vol. 19, no. 4, 2025, pp. 4–7.
  • Pojbič M., Disposal of Capital – Pitfalls of Paying the Variable Portion of the Purchase Price, Unikum, vol. 19, no. 2, 2025, pp. 10–12.
  • Pojbič M., Pitfalls and Solutions Regarding the Payment of the Variable Portion of the Purchase Price in the Disposal of Shares, Unikum, vol. 19, no. 7, 2025, pp. 7–9.
  • Pojbič M., Analysis of the Financial Administration’s Guidance on Thin Capitalisation, Pravna praksa, year 43, no. 22/23, 2024, pp. II–VII.
  • Pojbič M., New Facts and Evidence – When Is It Too Late to Invoke or Propose Them?, IKS, vol. 51, no. 8/9, 2024, pp. 139–144.
  • Pojbič M., Correcting Errors in Corporate Income Tax Returns, TFL glasnik, vol. 16, no. 1, 2024.
  • Pojbič M., Will I Have to Pay Even If I Work on Saturday? – Solidarity Working Saturday and the Mandatory Solidarity Contribution, Pravna praksa, year 42, no. 35/36, 2023, pp. 6–10.
  • Pojbič M., Is It Time to Abolish the Special Tax on Certain Receipts?, Pravna praksa, year 42, no. 42/43, 2023, pp. 16–19.
  • Košar D., Pojbič M., Is the First Sentence of the Second Paragraph of Article 71 of the Corporate Income Tax Act (ZDDPO-2) Contrary to EU Law? – Analysis of the Compliance of Article 71 ZDDPO-2 with Directive 2011/96/EU, Pravna praksa, year 42, no. 15/16, 2023, suppl. pp. II–VIII.
  • Pojbič M., Why draw up written agreements between associated persons at all?, Davčno-finančna praksa, Year XXIV (2023), No. 5.
  • Košar D., Pojbič M., Is the first sentence of Article 71(2) ZDDPO-2 contrary to EU law? – Analysis of the compatibility of Article 71 of the ZDDPO-2 with Directive 2011/96/EU, Pravna praksa No. 15-16, 2023, p. 29.
  • Pojbič M., Dilemmas relating to the deadline for the submission of final reports in mergers and demergers, Davčno-finančna praksa, Year XXIV (2023), No. 3.
  • Svažič T., Pojbič M., Who or what is really being followed? The need to monitor the enforcement of Article 18a of the ZFU in the light of the right to privacy, Pravna praksa, No. 9, 2023, pp. 6–8.
  • Pojbič M., Does the entering into a pre-contractual agreement in connection with the disposal of capital resolve the dilemmas of interpreting Article 102 of the ZDoh-2 on the irrelevance of the suspensive condition?, Davčno-finančna praksa, Year XXIV (2023), No. 2., pp. 15–16.
  • Pojbič M., The rationale for out-of-court settlements for the payment of compensation for ordinary and non-pecuniary damage - Procedural dilemmas of Article 27(5) of the ZDoh-2, Pravna praksa, No. 6–7, 2023, pp. 11–14.
  • Pojbič M., Does a tax inspection interrupt the limitation period?, Davčno-finančna praksa Year XXIII (2022), No. 8., pp. 9–11.
  • Pojbič M., Tax treatment of employee remuneration with the right to purchase stocks and shares, Pravna praksa, No. 27/2022, supplement (pp. II–VIII).
  • Pojbič M., Assessment of combined transactions in the context of transfer pricing – an individual approach, Davčno finančna praksa, Year XXIII (2022), No. 5/6, pp. 13–14.
  • Pojbič M., Tax treatment of fines paid for employees, Davčno-finančna praksa, Year XXIII (2022), No. 4., pp. 6–7.
  • Pojbič M., Interest on late payment between associated persons, Davčno-finančna praksa, Year XXIII (2022), No. 2, pp. 9–10.
  • Pojbič M., On the redemption of a domiciled bill if the signature on the bill does not match the signature sheet, Pravna praksa, No. 5/2022, pp. 6–10.
  • Pojbič M., Legal validity of the Commentary to the OECD Model Convention - Part 2, Davčno finančna praksa, Year XXII (2021), No. 6, pp. 15–20.
  • Pojbič M., Legal validity of the Commentary to the OECD Model Convention - Part 2, Davčno finančna praksa, Year XXII (2021), No. 5, pp. 13–18.
  • Pojbič M., Ali je pogoj obrata v domačih transakcijah potreben?, Davčno finančna praksa, Let.
  • Pojbič M., ZIUZEOP and employees working for foreign employers who work and reside in Slovenia, FindInfo, 2020.
  • Pojbič M., Does the tax inspection procedure have an impact on the final notice of assessment?, Davčno finančna praksa, Year XXI (2020), No. 2, pp. 7–9.

Areas of work

Tax Law

Expert's posts

All posts
Labour Law
12.11.2025

Winter bonus

Maša Ravbar, Mihael Pojbič