Area: .nan
Competent authority: MF, MP
EZU URL: .nan
Initiative ID: 1190
Initiative accepted and completed: .nan
Initiative classified in EZU: .nan
Initiative forwarded in response: '2022-01-06'
Initiative published: '2022-01-06'
Initiative submitted: '2022-01-06'
Response from the competent authority: Reply from the Ministry of Justice:Although
  the payment of taxes is not intrinsically linked to the real and land registration
  instruments for acquiring or disposing of title to immovable property, it has traditionally
  been intertwined with them to ensure tax discipline. For example, since its entry
  into force in 2003, Article 37 of the Land Register Act[1] has required that, in
  cases where a land registration permit authorises the registration of the acquisition
  of a property right, it must be accompanied by a certificate from the tax administration
  stating that the tax(s) have been paid, if the person issuing the land registration
  permit is liable for the payment of a real estate turnover tax or any other tax
  (other than value-added tax) in connection with the transaction from which the obligation
  to transfer the property right arises. If such a certificate is not attached to
  the land registration permit, the notary shall not authenticate the signature on
  it.Under the current regime, after the client has submitted the document of the
  legal transaction to the FURS and paid the tax, he may either submit the certificate
  to the notary himself or request the notary to obtain the certificate or the information
  on the payment of the tax from the notary. The latter is already a certain procedural
  relief under the current regime, as the notary obtains the certificate instead of
  the client. However, this arrangement is expected to be replaced this year by a
  new one, which simplifies the procedure even further and, in effect, brings it into
  line with the one-stop shop principle. The client will no longer be required to
  submit the transaction document to the FURS, but will be able to ask the notary
  to do so at this stage and, as before, to obtain a certificate of payment of the
  tax from the notary. A client who does not wish to bring the documents to the FURS
  and then obtain a tax payment certificate from them will thus be able to delegate
  the entirety of this task to the notary, and will only pay the tax himself once
  a decision to that effect has been issued to him. However, she will still be able
  to carry out both tasks (or just one of them) herself. In addition to these simplifications
  for the client, the new regime will also make it easier for notaries, as they will
  be able to submit the deed of the legal transaction to the FURS electronically.These
  innovations were brought about by the Law on Amendments to the Law on Land Register[2],
  which entered into force on 22 August 2021, but it is not yet implemented in this
  part, as the FURS must first have in place the appropriate IT system to ensure the
  technical conditions for the implementation of these solutions. Therefore, the ZZK-1E
  will be applicable in this part once the Minister responsible for finance has published
  a decree in the Official Journal of the Republic of Slovenia, once the technical
  conditions have been met, setting the date from which these solutions will be applied.
  According to the information available to the Ministry, this is expected to be later
  this year.From the point of view of the Ministry of Justice, the enactment of the
  ZZK-1E has provided the legal solutions for the type of business proposed or expected
  by the client, and the start of their application depends on the technical conditions
  being met.[1] Official Journal of the Republic of Slovenia, No. 58/03, 37/08 - ZST-1,
  45/08, 28/09, 25/11, 14/15 - ZUUJFO, 69/17, 11/18 - ZIZ-L, 16/19 - ZNP-1 and 121/21.
Text file: 1190.txt
Title: Automatic data reconciliation between ZK and FURS
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1190
