Area: Social activity
Competent authority: MDDSZ
EZU URL: .nan
Initiative ID: 1019
Initiative accepted and completed: '2020-04-22'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2020-04-14'
Initiative published: '2020-04-14'
Initiative submitted: '2020-04-14'
Response from the competent authority: "Reply from the Ministry of Labour, Family,\
  \ Social Affairs and Equal Opportunities:On the basis of Article 12 of the Act on\
  \ the Claiming of Entitlements from Public Funds (Official Journal of the RS, No.\
  \ 62/10, 40/11, 40/12 - ZUJF, 57/12 - ZPCP-2D, 14/13, 56/13 - Z\u0160tip-1, 99/13,\
  \ 14/15 - ZUUJFO, 57/15, 90/15, 38/16 - Decree of the European Parliament and of\
  \ the Council, No. US, 88/16, 61/17 - ZUP\u0160, 75/17, 77/18 and 47/19; hereinafter:\
  \ ZUPJS), information on taxable income under the law governing income tax that\
  \ is not exempt from income tax is taken into account when determining eligibility\
  \ for child benefit, reduced kindergarten payment and state scholarship.\r\nIn procedures\
  \ for claiming entitlements from public funds, the net income principle applies\
  \ - income is taken into account after deduction of the normal costs or actual costs\
  \ recognised under the law governing income tax and of the taxes and compulsory\
  \ social security contributions withheld from such income and benefits.\r\nInformation\
  \ on taxable income under the law governing income tax which is not exempt from\
  \ income tax, information on the tax and compulsory social security contributions\
  \ relating to that income and information on the normal or actual costs relating\
  \ to that income shall be obtained ex officio on the basis of Article 51 of the\
  \ Personal Income Tax Act by the tax authority.\r\nIn accordance with Article 15\
  \ of the ZUPJS, in determining entitlement to child allowance, reduced payment for\
  \ kindergarten and state grant, the data from the decisions on the assessment of\
  \ income tax and the data from the tax return of the income tax or income tax on\
  \ income from activity, the data provided to the tax authority by the persons obliged\
  \ to provide the data and the data necessary for the calculation of the income tax\
  \ advance are taken into account. The income data for the preceding year shall be\
  \ used as the primary reference, and, if such data are not yet available at the\
  \ time of the decision, the data for the year before that year shall be used.\r\n\
  In the case of taxable income under the Income Tax Act which is not exempt from\
  \ income tax, the data of the tax authority available at the time of the decision\
  \ will therefore be used in the specific case. However, in the event of any subsequent\
  \ change in the information provided by the tax authority, the person may propose\
  \ that the specific procedure for claiming public benefits be reopened.\r\nWith\
  \ regard to the income from employment abroad, we would like to point out that,\
  \ pursuant to the provisions of the Tax Procedure Act (ZDavP-2), residents of Slovenia\
  \ are obliged to declare the income from employment abroad already in their inter-annual\
  \ income tax return on the income from employment.\r\nOn the basis of the above,\
  \ we consider that the current procedure in cases of entitlement to public benefits\
  \ where a person earns income from an employment relationship abroad is entirely\
  \ appropriate."
Text file: 1019.txt
Title: CSD decisions - abroad
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1019
