The Tax Administration is currently carrying out the 26th annual income tax assessment, about which the law briefly explains: "Income tax is a tax on the income of natural persons." This is why the problems that arise in connection with the law are also always personal: pensioners with a pension annuity, for example, receive bills for additional income tax, even though their financial situation has not changed.
On the National Assembly's website, it can be quickly seen that in 25 years, MPs have voted 28 times on the Income Tax Act, on new systemic texts, amendments and additions. It cannot be said that the Ministry of Finance has been deaf to the plight of taxpayers (op. cit. pensioners) caught in the blind corners of the tax laws over the years, even though representatives of this institution have often been seen to suffer when it is necessary to loosen the bridle a little.
The Blue Insurance Company said that all blue annuities are tax-advantaged, as only half of the pension annuity is subject to income tax. Annuities below €160 are not subject to income tax. However, for annuities above €160, a 25% income tax surcharge is levied, but only on half of the monthly amount of the supplementary pension. (http://www.modra-zavarovalnica.si /individuals/supplementary-pension-blue-annuity/why-choose-a-blue-annuity/)
This is not true! Under the Income Tax Act (ZDoh-2), half of the annuity is taxable and cannot be claimed as a deduction. In any case, the FURS makes a restatement at the end of the year. The accrual is not a tax but merely an advance payment of income tax.
In conjunction with the general legal explanations on ordinary income, a pension annuity "should not constitute ordinary income from employment" and as such "should not be subject to income tax". The current regime where pensioners have to pay income tax on their regular income from employment or the so-called pension annuity is not in the name of fairness. As taxpayers, pensioners are undoubtedly unfairly taxed on the pension annuity they have saved for during their service. The Tax Procedures Act thus causes a tax injustice to pensioners which the authorities should reflect upon. It is not complicated and it is not difficult to understand.  
It is unacceptable and unacceptable that a person, when he is spending the autumn of his life, during which he has worked hard for a sufficiently long period of time, is faced with poverty and then has to pay an additional income tax assessment to the state on the pension he has earned.
In fact, it is not only unacceptable and unacceptable, it is also obscene that you only get 440 fiches for a full working life. You immediately put those four greenbacks and two blues back into the country's financial stream, because you have to pay for electricity, water, rubbish, health insurance, etc... but you can buy a couple of litres of milk and a loaf of bread and a kilo of meat - and again, you put some of that back into the budget through VAT. If you happen to need some medicines that you have to pay extra for, or even if you are waiting for a medical check-up and the medical staff tell you that it will be your turn in half a year or a year, and at the same time tell you that you can come earlier, but on a self-pay basis, you can just wipe your tears. And you end up paying tax on your pension annuity!
I propose an amendment to the Income Tax Act.