Text file: 4461.txt
author: sajbca
downvotes: 2
end consideration date: 2013-05-03
id: '4461'
number comments: 12
number views: 2353
proposal type: Competent authority response
response: "Response from the Ministry of Infrastructure and Spatial Planning\nIn this\
  \ regard, we reply that the Government is aware of the problem of illegal constructions\
  \ and will prepare a programme to tackle illegal constructions. In its initiative,\
  \ the petitioner addresses the problem of illegal constructions through additional\
  \ taxation. This part of the initiative will be answered by the Ministry of Finance\
  \ in charge of taxation, which has received the proposal. The two Ministries are\
  \ already working together on measures to tackle the problem of illegal constructions.\
  \ Your proposal will also be considered when the 2013 government normative framework\
  \ is prepared.\n \nResponse from the Ministry of Finance\nWith regard to the proposal,\
  \ we would first like to clarify that the real estate register, which was established\
  \ on the basis of an inventory or registration of all buildings in Slovenia, is\
  \ already used for tax purposes, among other uses. The register is a source of information\
  \ on the generalised market value for the purposes of determining the tax base of\
  \ immovable property for the purposes of inheritance and gift tax and for the purposes\
  \ of verifying the tax base for the purposes of real estate turnover tax, which\
  \ is payable on the sale of immovable property not subject to value added tax. The\
  \ generalised market value is also relevant for the purposes of the tax on the gain\
  \ from the change of use of land, which is payable on the sale of land that is considered\
  \ to be land used for the erection of buildings. The register is also a source of\
  \ information for determining the taxable persons and the tax base (value of immovable\
  \ property) for the purposes of the tax on immovable property with a higher value.\
  \ This temporary tax (only applicable for the years 2012 to 2014) is levied on an\
  \ individual owner when the total value of his immovable property (not including\
  \ commercial property) exceeds \u20AC500,000.\nHowever, the taxation of the holding\
  \ of immovable property will generally start to be linked to the immovable property\
  \ register with the entry into force of the new property tax system. While the implementation\
  \ of the tax has been in the pipeline for a long time, it is the finalisation of\
  \ the real estate register and the mass valuation of immovable property that have\
  \ provided the last necessary basis for its effective implementation. The real estate\
  \ tax will replace the current building land use allowance, which is levied on the\
  \ basis of municipal real estate registers, and the property tax, which is levied\
  \ on the basis of separate local records of the tax administration. The new tax\
  \ is planned to be introduced as from 2014.\nAs regards the proposal for a high,\
  \ tenfold tax on black constructions, we would like to clarify that one of the basic\
  \ premises of the tax system is to treat taxpayers or subjects of taxation equally\
  \ according to uniform criteria for determining the tax base (level of income, value,\
  \ etc.). The tax should be as neutral, equal and comparable as possible, and proportionate\
  \ to the purpose of taxation, all of which can be summed up in the principle of\
  \ fairness. In principle, tax should not therefore play the role of a punitive instrument,\
  \ but rather that of a fine for offences and penalties. While the tax system often\
  \ includes various measures of higher or lower taxation (or even exemptions) with\
  \ the aim of encouraging behaviour in the broader social interest, this is generally\
  \ considered to be complementary to the basic rules of conduct laid down by sectoral\
  \ legislation.\nProperty tax (as today building land use allowance) should therefore\
  \ be levied in the same way on both legal and illegal constructions. From the point\
  \ of view of this tax, it is of particular importance that these constructions are\
  \ registered. It is clear, however, that the payment of the tax does not mean the\
  \ legalisation of black constructions. These will still be subject to sanctions\
  \ as laid down in the regulations on the construction of buildings. Within this\
  \ framework, however, an appropriate increase in the level of sanctions is being\
  \ considered, both in the direction of an increase in compensation for the degradation\
  \ and usurpation of space and an increase in fines. Solutions to this are being\
  \ prepared by the Ministry of Infrastructure and Spatial Planning.\n "
response date: 2013-06-03
response due date: null
sent date: 2013-04-04
title: Tackling the problem of black constructions
upvotes: 15
url: https://predlagam.vladi.si/predlog/4461
