Area: Delovno pravno
Competent authority: MDDSZ, MF
EZU URL: .nan
Initiative ID: 1060
Initiative accepted and completed: .nan
Initiative classified in EZU: .nan
Initiative forwarded in response: '2020-08-17'
Initiative published: '2020-08-17'
Initiative submitted: '2020-08-17'
Response from the competent authority: Reply from the Ministry of Finance:In the petition
  addressed by the Ministry of Public Administration to the Ministry of Finance on
  18 August 2020, the citizen makes, among other things, a proposal related to the
  assessment of the compensation for the use of building land (hereinafter referred
  to as "the compensation for the use of building land"). The petitioner considers
  that, if the entity has ceased to carry out an activity or if the premises have
  been prohibited from carrying out an activity on the basis of a government decree,
  the aforementioned contribution should be exempted by decision for the period during
  which the entity does not generate revenue and suffers major economic damage, as
  long as there are grounds for doing so.With regard to the petition, we would like
  to clarify that the payment of the land use tax is governed by regulations which
  are within the competence of the Ministry of the Environment and Spatial Planning
  and that the Ministry of Finance, or the Financial Administration of the Republic
  of Slovenia, is competent for the assessment of the public levy, which is a tax.
  The basic regulation is the 1984 Law on Building Land (Official Gazette of the SRS,
  No 18/84, 32/85 - corrected, 33/89, Official Gazette of the RS, No 24/92 - decl.
  of the US, 44/97 - ZSZ, 101/13 - ZDavNepr and 22/14 - decl. of the US), which stipulates
  that the NUSZ is payable in the area of towns and urban settlements of an urban
  character, in areas designated for housing and other complex construction, in areas
  for which a spatial implementation plan has been adopted, and in other areas equipped
  with a water and electricity network. The municipality itself determines the areas
  in which the NUSZ is payable, in accordance with the provisions of the Act on the
  Construction of Buildings (Official Gazette of the Republic of Slovenia, No. 102/04
  - official consolidated text, 14/05 - corrected version), 92/05 - ZJC-B, 93/05 -
  ZVMS, 111/05 - Decree of the US, 126/07, 108/09, 61/10 - ZRud-1, 20/11 - Decree
  of the US, 57/12, 101/13 - ZDavNepr, 110/13, 22/14 - Decree of the US, 19/15, 61/17
  - GZ and 66/17 - Decree of the Council of. US), which has been replaced by the new
  Construction Act, but which is still applicable in the part that additionally regulates
  the NUSZ (Articles 218 to 218d), must take into account the entire territory of
  the municipality.The NUSZ is payable for built-up and unbuilt-up building land as
  defined by the Building Construction Act (Article 218b). Built-up building land
  is defined as those plots of land on which a building or an engineering facility
  which is not part of the public utility infrastructure has been constructed or is
  being constructed on the basis of a definitive building permit. For such land, the
  NUSZ shall be levied on the area of the building. The law provides that building
  plots which do not meet the condition of built-up building land are to be considered
  as unbuilt-up building land. In general, undeveloped building land is land plots
  on which the implementing zoning act provides that the construction of residential
  and commercial buildings and civil engineering structures, other than utility infrastructure
  facilities, is permissible, provided that they are provided with drinking water
  and energy supply, sewage disposal and waste disposal. Parcels shall be deemed to
  have these facilities if they are located in an area where a national or municipal
  site plan has been adopted.  However, if a plot lies in an area for which a municipal
  zoning plan has been adopted, it shall be deemed to have the infrastructure provided
  if it has access to such infrastructure, i.e. if it is able to be connected to the
  municipal infrastructure. It follows from all the above that the NUSZ is not levied
  for the actual use of the immovable property (plot or building) but for the provision
  and disposal of public infrastructure. Therefore, the legislation does not provide
  for an exemption for the period of any non-use of the immovable property. The levy,
  which is essentially in the nature of a property tax and is therefore levied as
  an annual obligation, is in fact intended to pay for the possibility of using the
  public utility infrastructure and is payable irrespective of whether or not the
  user of the property actually uses it. Even in times of epidemics and possible non-use
  or reduced use of municipal and other infrastructure, municipalities must ensure
  that it is operated and maintained. However, in the context of the tax procedure,
  i.e. on the basis of the decision on the assessment of the NUSZ, it is possible,
  in the event that the payment of the tax would put the taxpayer in economic hardship,
  to apply the instrument of deferral and instalment payment or, in the case of a
  natural person, also the cancellation of the tax. Article 101 of the Tax Procedure
  Act (ITA-2) provides that the tax authority may authorise the cancellation, partial
  cancellation and deferral of the tax for a period of up to two years, or may authorise
  the payment of the tax in instalments of up to 24 monthly instalments over a period
  of 24 months, if the payment of the tax liability would jeopardise the livelihood
  of the taxable person and the members of his/her family. In order to exercise either
  option, the taxpayer must submit an application to the tax authority. 102. Article
  102 102 of the Tax Code-2, however, regulates similar subject matter for taxable
  persons carrying on a business and provides that the tax authority may grant a tax
  deferral for a period of up to two years or may grant a tax payment in no more than
  24 monthly instalments over a 24-month period if the taxpayer would suffer serious
  economic damage as a result of a prolonged illiquidity or a loss of the ability
  to generate income for reasons beyond the taxpayer's control and the deferral and
  instalment of the payment of the tax would enable the taxpayer to prevent serious
  economic damage. taxpayer.However, in order to mitigate the effects of the Covid-19
  epidemic on economic operators, the State has adopted a number of additional measures,
  ranging from direct support for operators and their employees to measures to improve
  the liquidity of the business, etc. In cases where the effects of the epidemic would
  jeopardise the operations of the operator to the extent that it would not be able
  to meet its public levy obligations, the above-mentioned scheme of the tax procedure
  has also been upgraded, allowing for the application of deferred or instalment payments
  of public levies in the event of a threat of economic damage. The Act on Intervention
  Measures in the Public Finance Sector (ZIUJP) simplified the possibility to apply
  tax deferral for two years or to pay tax in 24 instalments over a 24-month period
  where the reason is loss of revenue generating capacity due to an epidemic, and
  extended the measure to tax advance and withholding tax. In addition, it has been
  stipulated that no interest will be charged for the period of deferral or instalment
  payment for the reasons of the Covid-19 epidemic.
Text file: 1060.txt
Title: ZZRZI - SUB-QUOTA CONTRIBUTION FOR PEOPLE WITH DISABILITIES AND INTERVENTION
  MEASURES
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1060
