Area: Finance
Competent authority: FURS, MF
EZU URL: .nan
Initiative ID: 1116
Initiative accepted and completed: '2021-03-03'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2021-02-26'
Initiative published: '2021-02-26'
Initiative submitted: '2021-02-26'
Response from the competent authority: "Answer from the Financial Administration of\
  \ the Republic of Slovenia:In accordance with the provisions of the Motor Vehicle\
  \ Tax Act - ZDMV-1, the Financial Administration of the Republic of Slovenia (hereinafter\
  \ referred to as the FURS) treats all DMV returns in the same way, regardless of\
  \ the status of the taxpayer or the activity carried out by the taxpayer, and regardless\
  \ of the amount of the expected tax liability.The FURS is of course committed to\
  \ ensuring that each application is resolved as quickly as possible, and above all\
  \ within the legal framework.\r\nTo this end, the DMV officers have guidelines to\
  \ the effect that, where individual returns are found to be correct, timely and\
  \ complete on formal and substantive examination, the DMV must be assessed immediately,\
  \ and the tax offices must ensure that the assessment of the DMV is not delayed\
  \ in these cases. These guidelines should of course take into account the circumstances\
  \ at the time, which means that the assessment of timely and complete applications\
  \ should be dealt with promptly, if practicable at the time, taking into account\
  \ the number of controllers available at the time and the number of cases received.\
  \ In practice, offices are occasionally confronted with a higher number of cases\
  \ received or a lower number of controllers available (e.g. prolonged sick leave),\
  \ which may lead to a longer processing time for applications, which should nevertheless\
  \ not exceed the time limits laid down by law.As regards those applications whose\
  \ processing time is slightly longer, we would like to make it clear that, as a\
  \ general rule, these are cases in which a specific determination procedure is being\
  \ carried out. In accordance with the principle of substantive truth under Article\
  \ 5 of the Tax Procedure Act - ITA-2, the tax authority is obliged to establish\
  \ in the tax procedure all the facts that are relevant for a correct and lawful\
  \ decision. The subject matter of taxation and the circumstances and facts which\
  \ are essential for taxation shall be evaluated according to their economic substance\
  \ in accordance with paragraph 2 of this Article. This means that, in the procedure\
  \ for the assessment of the VAT, the tax authorities are not bound solely by the\
  \ legal content of the documents submitted, but must also satisfy themselves as\
  \ to the actual transaction resulting from those documents. Only documents which\
  \ reflect the true reality of the motor vehicle traffic can be the basis for the\
  \ assessment of the DMV. In the special ascertainment procedure, unlike the summary\
  \ procedure, the ascertainment of facts and circumstances is carried out by means\
  \ of activities such as, for example, hearings of the parties, oral hearings, the\
  \ participation of witnesses, experts, international enquiries, etc. We would also\
  \ like to point out that if there are suspicions of irregularities and it is necessary\
  \ to verify the data also through international exchange, the time for resolution\
  \ is considerably prolonged, and therefore, usually in these cases, the DMV assessment\
  \ procedure is suspended until the response from the international enquiry is received.We\
  \ would also like to add that the tax authority must be in possession of the data\
  \ necessary for the assessment of the DMV, i.e. the motor vehicle must already have\
  \ a certificate of conformity issued to it."
Text file: 1116.txt
Title: DMV assessment
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1116
