Area: Javna uprava
Competent authority: FURS, MF, MP
EZU URL: .nan
Initiative ID: 1191
Initiative accepted and completed: '2022-03-16'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2022-01-18'
Initiative published: '2022-01-18'
Initiative submitted: '2022-01-17'
Response from the competent authority: "Reply of the Slovenian Financial Administration\
  \ and the Ministry of FinanceFURS pursuant to Article 24 of the Tax Procedure Act\
  \ (Official Gazette of the Republic of Slovenia, No. 13/11 - officially consolidated\
  \ text, 32/12, 94/12, 101/13 - ZDavNepr, 111/13, 22/14 - Official Journal of the\
  \ Republic of Slovenia, no. US, 25/14 - ZFU, 40/14 - ZIN-B, 90/14, 91/15, 63/16,\
  \ 69/17, 13/18 - ZJF-H, 36/19, 66/19, 145/20 - decree of the US and 203/20 - ZIUPOPDVE))\
  \ shall forward information on the taxpayer to the administrative and other state\
  \ authorities (e.g. court) that need the information for the conduct of proceedings,\
  \ in the manner provided for in their regulations.\r\n \r\nWe would like to add\
  \ that on 23 November 2015, the FURS and the Supreme Court of the Republic of Slovenia\
  \ signed the Protocol on Computerised Transmission of Data from Tax Records (hereinafter\
  \ referred to as the \"Protocol\"), on the basis of which an automated exchange\
  \ of data (G2G) between the two authorities was established. In accordance with\
  \ the Protocol, data on taxable income are exchanged on a monthly basis (data from\
  \ withholding tax returns (REK forms)) and data on taxable income on an annual basis\
  \ (data from the annual income tax assessment). The legal basis for the exchange\
  \ of data is Article 13 of the Protocol on the Exchange of Information on Taxable\
  \ Income. Article 13 of the Courts Act (Official Journal of the Republic of Slovenia,\
  \ No 94/07 - Official consolidated text, 45/08, 96/09, 86/10 - ZJNepS, 33/11, 75/12\
  \ - ZSPDSLS-A, 63/13, 17/15, 23/17 - ZSSve, 22/18 - ZSICT, 16/19 - ZNP-1, 104/20\
  \ and 203/20 - ZIUPOPDVE). Given that the Supreme Court of the Republic of Slovenia\
  \ has developed software support for data exchange with the FURS, the FURS considers\
  \ it technically feasible for the Supreme Court of the Republic of Slovenia to enable\
  \ G2G data exchange also for district and regional courts.Reply from the Ministry\
  \ of JusticeThe Ministry of Justice is not allowed to comment on specific cases\
  \ decided by the courts of the Republic of Slovenia, as it is prevented from doing\
  \ so by the Constitutional principle of separation of powers (second paragraph of\
  \ Article 3(2) of the Constitution of the Republic of Slovenia). It is also not\
  \ in a position to give an interpretation of a regulation within its competence\
  \ that would legally bind other state bodies or even the courts. The purpose of\
  \ criminal proceedings is to ensure that no one who is innocent is convicted and\
  \ that the perpetrator of a criminal offence is sentenced to a criminal penalty\
  \ under the conditions laid down by criminal law and on the basis of due process\
  \ (Article 1(1) of the Criminal Procedure Act - hereinafter referred to as the \"\
  CPC\"[2]). The court and the State authorities involved in criminal proceedings\
  \ are required to establish truthfully and fully the facts relevant to the lawful\
  \ decision (Article 17(1) of the CCP). The right of the court and the State authorities\
  \ involved in criminal proceedings to assess whether or not a fact has been established\
  \ is not bound by, or limited by, any specific formal rules of evidence (Article\
  \ 18(1) of the CCP, Article 17(1) of the CCP, Article 17(1) of the CCP). It is therefore\
  \ for the court to decide in a particular case what facts are to be established,\
  \ what evidence is to be adduced and how that evidence is to be obtained. It is\
  \ worth noting that all state authorities are obliged to provide the necessary assistance\
  \ to the courts and other authorities involved in criminal proceedings, in particular\
  \ when it comes to the detection of criminal offences or the tracing of perpetrators\
  \ (Art. 142 of the CCP). The controller of personal data is obliged to provide the\
  \ court, upon request, with the information contained in a personal data file, free\
  \ of charge, even without the personal consent of the data subject, if the court\
  \ states that it needs the information for the purpose of carrying out criminal\
  \ proceedings (Art. 143, para 1, of the CCP). The court therefore has a legal basis\
  \ to obtain personal data from the state bodies that administer them.Similar effects\
  \ to the cited provisions of the CCP (for court proceedings in general) also have\
  \ the third paragraph of Article 13 of the Courts Act[3] (the Courts Act). This\
  \ provides that the operators of data or databases which the court needs to establish\
  \ or assess the facts for the purpose of deciding on proceedings within its jurisdiction\
  \ must provide the requested data to the court free of charge and without delay,\
  \ but at the latest within eight days. Where such data are processed in computerised\
  \ form in the public sector or by public-law bodies and the technical feasibility\
  \ of direct electronic access to them is ensured, the courts shall have the right\
  \ to direct electronic access free of charge, including the provision of appropriate\
  \ data transmission facilities, provided by the operator of the records, registers\
  \ or public registers. The court may consult, copy, transcribe or extract such data\
  \ from the databases and further process them in the course of proceedings in which\
  \ it is exercising its statutory functions and powers. The linking of personal data\
  \ files shall be carried out by reference to the unique registration number (EMN)\
  \ or tax number of the party or to the address of his or her residence, or to other\
  \ data which, in conjunction with the personal name of the party, provide unique\
  \ identification of the person whose data are requested.The LC therefore provides\
  \ a general legal basis for direct access by courts to computerised databases, while\
  \ stipulating that courts' personal databases shall be linked to other personal\
  \ databases in accordance with the laws governing judicial proceedings or the jurisdiction\
  \ of courts and the law governing the protection of personal data.For example, the\
  \ Law on Free Legal Aid[4] regulates the acquisition of the necessary personal data\
  \ ex officio by clearly stating in Article 20(1) that the material situation of\
  \ the applicant and his/her family is to be determined by the professional service\
  \ for free legal aid, which shall acquire the personal data necessary for this purpose\
  \ ex officio, including data considered to be tax secret, from the existing databases\
  \ established in the law regulating the enforcement of rights from public funds.\
  \ The above-mentioned databases shall be accessible to the expert service for free\
  \ legal aid free of charge through a direct electronic link or indirectly through\
  \ a standardised electronic query system.[1] Official Gazette of the Republic of\
  \ Slovenia, No 33/91-I, 42/97, 66/00, 24/03, 69/04, 68/06, 47/13 , 75/16 and 92/21\
  \ (hereinafter: the Constitution)[2] (Official Gazette of the Republic of Slovenia,\
  \ No. 27, p. 1). Official Journal of the RS, No. 94/07 - Officially consolidated\
  \ text, 45/08, 96/09, 86/10 - ZJNepS, 33/11, 75/12 - ZSPDSLS-A, 63/13, 17/15, 23/17\
  \ - ZSSve, 22/18 - ZSICT, 16/19 - ZNP-1, 104/20 and 203/20 - ZIUPOPDVE[4] Official\
  \ Journal of the RS, No. 96/04 - Officially consolidated text, 23/08, 15/14 - Decree-Law\
  \ of the US and 19/15"
Text file: 1191.txt
Title: Exchange of employee income data between FURS and the Court
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1191
