Area: Finance
Competent authority: MF, MOP
EZU URL: .nan
Initiative ID: 181
Initiative accepted and completed: '2013-09-04'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-08-08'
Initiative published: '2013-08-08'
Initiative submitted: '2013-08-07'
Response from the competent authority: "Reply from the Ministry of Finance, Tax Administration\
  \ of the Republic of Slovenia: Forest Road Fee: With regard to the petition, we\
  \ would like to point out that the Law on Real Estate Tax of 7 June 2013 is under\
  \ public discussion, which will replace the assessment of compensation for the use\
  \ of building land, property tax and the assessment of the forest road fee. However,\
  \ until the new regulation is in place, Article 50 of the Tax Procedure Act (Official\
  \ Gazette of the Republic of Slovenia, No 13/11-UPB4, 31/12 and 94/12) provides\
  \ in its first paragraph that no tax shall be levied if it would not exceed EUR\
  \ 10. However, this applies only to taxes which are revenue of the State budget\
  \ or of the pension and health funds. However, if the tax is exclusively a revenue\
  \ of the budget of a self-governing local authority, as is the case with the forest\
  \ road tax, the second paragraph of this Article applies, but it does not set any\
  \ limit on the amount of the levy, i.e. the tax will be levied even if it is less\
  \ than \u20AC10. The problem of low amounts being levied which are disproportionate\
  \ to the costs incurred by the taxpayer or the tax authority has been identified\
  \ by the tax administration in the past, and has also been brought to the attention\
  \ of the Ministry of Finance, which has proposed a change in the legislation to\
  \ address this issue. Informative calculation of income tax Pursuant to Article\
  \ 267(2) of the Tax Procedure Act, the tax authority, on the basis of the information\
  \ available to it, shall, by 31 May of the current year at the latest, draw up and\
  \ dispatch an informative calculation of income tax for the taxpayer. For persons\
  \ who do not exceed the amount of the general relief under Article 111(1) of the\
  \ Income Tax Act (Official Gazette of the Republic of Slovenia, No. 13/11-UPB7,\
  \ 9/2012 Coll. of the US, 24/12, 30/12, 40/12-ZUJIF, 71/12 Coll. of the US, 75/12,\
  \ 94/12 and 52/12 Coll. of the US), in accordance with Article 268 of the Tax Procedure\
  \ Act, the tax authority does not prepare an information calculation, but rather\
  \ the taxpayer is required to submit the tax return himself. Reply from the Ministry\
  \ of Agriculture and Environment: The solution to the problem mentioned in the commentary\
  \ is proposed to be found in the adoption of a new Law on Real Estate Tax.  This\
  \ law abolishes the forest road maintenance charge and replaces its revenue with\
  \ forest land tax revenue. The municipality will have to allocate part of the tax\
  \ revenue to the maintenance of forest roads. This solution will also prevent disproportionately\
  \ low charges."
Text file: 181.txt
Title: Contribution to the improvement of forest roads
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=181
