Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 430
Initiative accepted and completed: '2015-01-06'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2014-12-17'
Initiative published: '2014-12-17'
Initiative submitted: '2014-12-11'
Response from the competent authority: 'Response from the Ministry of Finance: The
  Regulation on the allocation of a portion of income tax for donations (Official
  Journal of the Republic of Slovenia No 30/07, 36/07 and 37/10; hereinafter: the
  Regulation) provides that the beneficiaries for the year for which income tax is
  levied are those who, as at 31 December of the preceding year, fulfil the conditions
  set out in Article 142(1) and (2) of the Income Tax Act (Official Gazette of the
  Republic of Slovenia No 13/11, Official Consolidated Text No 13/11, hereafter referred
  to as the ''ZDOH-2''). The authorities responsible for the areas in which the beneficiaries
  operate shall, by 28 February at the latest, forward to the Ministry of Finance
  the information set out in the Regulation on the beneficiaries for the year in respect
  of which the income tax is levied. The Government of the Republic of Slovenia shall
  then, by 31 July at the latest, establish the list of beneficiaries for the year
  for which the income tax is levied, on a proposal from the Minister responsible
  for finance.With regard to the taxpayer''s proposal to include beneficiaries in
  the list in the year of their establishment, we would like to clarify that beneficiaries
  are not automatically included in the list of beneficiaries of grants upon their
  establishment, but must first obtain the relevant status; e.g. before being included
  in the list of beneficiaries of grants, an association must obtain the status of
  an association in the public interest from the competent authority. This means that
  it must fulfil the conditions for obtaining that status before it can be included
  on the list of beneficiaries of grants, as proposed by the competent authority.
  The beneficiary must fulfil the conditions laid down in the Regulation and in Article
  142 ZDoh-2 in order to be included on the list in question, and the fulfilment of
  those conditions is determined by the competent authority of the beneficiary. Only
  certain beneficiaries fulfil these conditions by their very establishment (e.g.
  foundations). The key is therefore the assessment of the conditions laid down in
  Article 142 ZD Tax-2 and the Regulation.'
Text file: 430.txt
Title: Monthly update of the list of grant beneficiaries
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=430
