Text file: 4990.txt
author: janez78
downvotes: 6
end consideration date: 2013-10-19
id: '4990'
number comments: 10
number views: 2446
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nThe Law on Real Estate Tax has recently\
  \ been adopted, which repeals the existing levies in the field of taxation of real\
  \ estate ownership in Slovenia (property tax on natural persons and tax on immovable\
  \ property of higher value) and the levies that are intended to act as real estate\
  \ taxes or complement the existing tax system (compensation for the use of building\
  \ land and fee for the maintenance of forest roads). The real estate tax aims at\
  \ a more uniform and fairer system of real estate taxation, in principle taxing\
  \ all real estate according to its value.\nIn accordance with the provisions of\
  \ the Real Estate Tax Act, a narrow number of properties are exempted from the tax,\
  \ namely:\n owned by foreign states and used by them for the purpose of carrying\
  \ out their activities, owned by international organisations or representative offices\
  \ of international organisations and used by them for the purpose of carrying out\
  \ their activities in the Republic of Slovenia, owned by EU institutions in the\
  \ Republic of Slovenia and used for the purpose of carrying out their activities,\
  \ owned by humanitarian organisations, public good, excluding immovable property\
  \ or parts thereof, intended for the pursuit of electricity generation activities,\
  \ the exploitation of mineral resources, the pursuit of port activities, airport\
  \ activities and petrol service station activities, cultural monuments other than\
  \ archaeological sites, built monuments and protected cultural landscapes, or other\
  \ than residential, commercial, industrial or energy real estate or agricultural\
  \ buildings in accordance with this Law; sacral buildings and protective forests,\
  \ forest reserves and forests with special purpose without action. \nThe Law on\
  \ Real Estate Tax pursues the objective of fair taxation of immovable property by\
  \ covering the broadest possible tax base and the fewest possible exemptions at\
  \ the appropriate tax rates, and the exemptions listed are therefore only a narrow\
  \ range of internationally comparable exemptions from this type of levy. With regard\
  \ to the exemption of religious buildings, we would like to stress that only religious\
  \ buildings in the strict sense - churches, chapels, mosques, etc. - are exempted\
  \ from the tax, i.e. buildings or parts of buildings used for the performance of\
  \ religious rites, provided that the latter are owned by registered religious communities.\
  \ In this respect, the Government of the Republic of Slovenia has taken the view\
  \ that, in view of the international regime for the exemption of such buildings\
  \ and the fact that most of them have the status of cultural monuments in the Republic\
  \ of Slovenia, the more appropriate solution is to exempt them.\n "
response date: 2013-11-25
response due date: null
sent date: 2013-09-20
title: Exclusion of churches from property tax
upvotes: 24
url: https://predlagam.vladi.si/predlog/4990
