Area: Finance
Competent authority: MJU
EZU URL: .nan
Initiative ID: 634
Initiative accepted and completed: '2015-08-18'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-07-23'
Initiative published: '2015-07-23'
Initiative submitted: '2015-07-21'
Response from the competent authority: Response of the Ministry of Finance to a similar
  initiative:The Tax Administration of the Republic of Slovenia in connection with
  the procedure for the assessment of the DMV under the Motor Vehicle Tax Act (Official
  Gazette of the RS, No. 72/06 - UPB, 9/10 and 40/12 - ZUJIF) explains that for vehicles
  for which no SA Certificate of Conformity is issued, the tax liability is assessed
  in a procedure based on the taxpayer's return, and the RS Tax Administration issues
  DMV assessment procedures at all tax offices.According to the data of the tax offices
  from 2012, in the majority of cases the assessment of DMV is carried out within
  7 days from the receipt of the taxpayer's return. Each return requires certain checks
  (checking the taxpayer, checking whether the taxpayer is working illegally, checking
  the seller in the VIES system if the invoice does not show the seller's identification
  number, checking the seller's identification number on the available websites, checking
  the value of the vehicle via the eutotax app, mobil.de, auto.net). If no irregularities
  or peculiarities are detected, the assessment is carried out within 7 days on average.In
  the event that incompleteness of the documentation or riskiness of the taxable person
  due to inconsistencies in the data is detected during the procedure and the involvement
  of the inspection department is necessary, the time for the assessment of the DMV
  is extended, but it is still carried out within the statutory time limit of 30 days
  from the receipt of the taxable person's return.In addition to the above, the time
  taken for the assessment process also depends on the number of cases received in
  a given period and the number of inspectors available, since the same inspectors
  also work on the assessment of other taxes. In addition to the assessment of the
  VAT, in the case of a new vehicle acquired by a person who is not subject to VAT,
  the tax is also assessed in accordance with the Law on Value Added Tax (Official
  Gazette of the Republic of Slovenia, No 13/11 - UPB, 18/11, 78/11, 38/12, 40/12
  - ZUJF, 83/12, 46/13 - ZIPRS1415).In 2008 and 2009, the Tax Administration of the
  Republic of Slovenia upgraded its control procedures for the assessment of VAT due
  to the increased number of abuses identified and successfully curbed VAT abuses
  through more extensive pre-assessment verification procedures and the implementation
  of the amended legislation for 2010.
Text file: 634.txt
Title: Tax on motor vehicles
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=634
