Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 655
Initiative accepted and completed: '2015-09-30'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-09-09'
Initiative published: '2015-09-09'
Initiative submitted: '2015-09-05'
Response from the competent authority: Response of the Ministry of Finance:Given that
  the petitioner's information and allegations regarding the procedure of the tax
  authority as well as the petition are partly unclear, we can only reply in general
  terms on the assessment of the real estate turnover tax. In the procedure for the
  assessment of the real estate turnover tax, the buyer also has the status of a party
  when it contractually assumes the obligation to pay the real estate turnover tax
  (Article 6 of the Real Estate Turnover Tax Act). Accordingly, the purchaser may
  also claim a refund of the tax paid, to the extent that it has paid the tax itself
  (Article 16(3) ZDPN-2).With regard to the suggestion that the tax authority should
  first validate the submitted contract for the sale of immovable property, to ensure
  that the procedure is completed (we assume that this is the procedure for registering
  the immovable property in the Land Register), and then assess the tax and inform
  the payer that he should settle his liability, we would like to clarify that the
  tax authority does not validate the concluded contracts, but assesses the tax on
  the turnover of immovable property in accordance with the ITA-2. Article 15 of this
  Law regulates the consequences of non-payment of the tax, stating that the signatures
  on a contract on the transfer of ownership of immovable property may not be authenticated
  unless it is proved that the tax has been paid or that there are statutory reasons
  for not levying the real estate turnover tax or that the contract is not subject
  to assessment. In order to acquire full legal title, it is not sufficient for an
  individual to be in possession of a contract of sale, even if it is notarised, but
  he or she must also submit an appropriate application for registration of his or
  her title in the Land Register. After the conclusion and signature of the contract
  for the acquisition of the ownership or other rights in rem, the seller must deliver
  the certified land registration permit to the buyer. This may also form an integral
  part of the sale or other contract, but the seller's signature on the sale contract
  must be authenticated in this part. The certification of the land registration permit
  is a notarial act. Before the authentication itself, the party must obtain a certificate
  from the tax authority (the Financial Administration of the Republic of Slovenia)
  on the payment of the tax.We consider that the legal regulation, which provides
  that the ownership right to the new owner may be registered in the Land Register
  only after the fulfilment of the conditions, including the payment of the tax, is
  appropriate.
Text file: 655.txt
Title: Paying tax when buying land
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=655
