Under Section 3 (1) of the Slovak Criminal Procedure Code (CPC), state authorities, higher territorial units, municipalities and other legal entities and natural persons are obliged to cooperate with the law enforcement authorities and courts in the performance of their duties relating to the criminal proceedings. Under Section 3 (5) of the Slovak CPC, information subject to trade secrecy, banking secrecy and tax secrecy, or information from the records of registered securities, may be required by the court prior to the commencement of the criminal prosecution and by the public prosecutor in the preliminary hearing and, with its prior consent by the police officer, in the proceedings before the court by the presiding judge.
The Slovak authority as the judicial authority executing the EIO shall provide the issuing authority with information about a) the holder of an account in a bank or a financial institution based in the territory of the Slovak Republic or a person having powers of attorney for that account, as well as other facts concerning that account; or b) the transactions in an account held in a bank or a financial institution during a specific period of time, including information about accounts from/to which these transactions were made. The executing judicial authority shall refuse to execute the EIO also where it would not be possible to request such information for the purposes of criminal proceedings conducted in the Slovak Republic in a similar domestic case.