Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 173
Initiative accepted and completed: '2013-08-12'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-07-09'
Initiative published: '2013-07-09'
Initiative submitted: '2013-07-08'
Response from the competent authority: 'RESPONSE FROM THE MINISTRY OF FINANCE, TAX
  ADMINISTRATION OF THE REPUBLIC OF SLOVENIA: The following is levied on watercraft
  subject to taxation:- a tax on watercraft, which is the revenue of the individual
  municipality; and - an additional tax on watercraft, which is the revenue of the
  State budget (the additional tax was introduced by the Act on Balancing Public Finances
  (Official Gazette of the Republic of Slovenia, No. For this reason, two payment
  orders are also issued with the decision on the assessment of the watercraft tax,
  since in one case it is a revenue of the State and in the other case it is a revenue
  of the municipality concerned. The payment of the taxes must therefore be made to
  the prescribed invoices, which are written on the payment orders attached to the
  decision. An incorrect payment means that the individual beneficiary (municipality
  or State) does not receive the funds within the prescribed time limit, and default
  interest is charged on the unpaid part. This is also the case if both taxes are
  paid into one of the accounts. A transfer of funds from one account to the other
  without the authority of the payer could be an error, as other liabilities that
  should have been paid into the account in question but are not yet due could be
  paid. It is therefore up to the debtor to fulfil the obligations in the manner laid
  down in the decision imposing them. It is precisely to avoid such mistakes that
  the tax authorities attach two payment orders to the decision.   '
Text file: 173.txt
Title: Vessel tax
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=173
