Text file: 5067.txt
author: Viktor-P
downvotes: 2
end consideration date: 2013-10-22
id: '5067'
number comments: 4
number views: 2272
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nThe recently adopted Law on Real\
  \ Estate Tax, which introduces a new concept of taxation of immovable property in\
  \ the Republic of Slovenia, also provides for, among other things, penal provisions\
  \ for cases of violation of this Law or the Law on Real Estate Registration. Thus,\
  \ a fine is imposed for cases where the taxable person commits an offence by failing\
  \ to report complete and correct information on immovable property and its characteristics\
  \ or facts relevant for taxation (e.g. registration of a lease transaction) to the\
  \ real estate register or the real estate market register. The amount of the fine\
  \ ranges from EUR 2 000 to EUR 10 000 if the offence is committed by a legal person,\
  \ a sole proprietor or a self-employed individual, further from EUR 1 000 to EUR\
  \ 4 100 if the offence is committed by a responsible person of a legal person, a\
  \ sole proprietor or a self-employed individual, and finally from EUR 200 to EUR\
  \ 1 200 if the offence is committed by a natural person.\nThe Real Estate Tax Act\
  \ also introduces the possibility of taxing real estate which, on the cut-off date\
  \ (1 January of the year of assessment), meets the conditions for designation as\
  \ a property in the Real Estate Register, even if it has not been designated on\
  \ that date. For such immovable property, it is provided that, in addition to its\
  \ designation in the register of immovable property, the year in which it fulfilled\
  \ the conditions for designation in the register of immovable property shall also\
  \ be recorded in the register of immovable property, enabling the tax authority\
  \ to levy the tax for each preceding year at the rates applicable to the immovable\
  \ property in that year, up to a maximum of the preceding five years. This option\
  \ is not provided for by law in cases where a property is identified in the real\
  \ estate register but incorrect data are recorded for it. Such an option is practically\
  \ unfeasible from an implementation point of view.\n "
response date: 2013-11-25
response due date: null
sent date: 2013-09-23
title: Amendment of the Law on property tax
upvotes: 15
url: https://predlagam.vladi.si/predlog/5067
