Area: Finance
Competent authority: MF, MOP
EZU URL: .nan
Initiative ID: 689
Initiative accepted and completed: '2015-12-16'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-11-05'
Initiative published: '2015-11-05'
Initiative submitted: '2015-10-27'
Response from the competent authority: "Reply from the Ministry of Finance:The NUSZ\
  \ is levied by the tax authority on the basis of the information sent to the tax\
  \ authority by the municipalities. For the purposes of the assessment of the NUSZ,\
  \ the municipalities keep information on the immovable property subject to the NUSZ\
  \ and on the taxable persons in their own records. They may obtain the data for\
  \ the records from any available public source, but also directly from the owners\
  \ or users of the immovable property. According to the Building Land Act (Official\
  \ Gazette of the Republic of Slovenia, No 44/97, 67/02 - ZV-1, 110/02 - ZUreP-1\
  \ and 110/02 - ZGO-1), the person liable for the payment of the NUSZ is the direct\
  \ user of the land or of the building or part of the building, who may be its owner,\
  \ the holder of the right of disposal, the lessee of the dwelling or business premises,\
  \ or the holder of the right of habitation. The person liable for the NLUSS is therefore\
  \ not necessarily the owner of the property. In order to ensure that the information\
  \ in their records is up-to-date, municipalities lay down in their NUSZ ordinances\
  \ the obligation for the taxable persons to notify the competent authority of the\
  \ municipality, within a certain period of time after the change, of any changes\
  \ affecting the determination of the amount of the compensation and the change in\
  \ the taxable person's status. The tax authority makes the assessment of the NIT\
  \ on the basis of the information provided to it by the municipalities and has no\
  \ legal power to verify or amend it.\r\nThe tax authority shall make the assessment\
  \ of the NUSZ by 31 March for the current year, or within three months of receipt\
  \ of the information from the municipalities. Article 406 of the Tax Procedure Act\
  \ (Official Journal of the RS, No 13/11 - Official consolidated text, 32/12, 94/12,\
  \ 101/13 - ZDavNepr, 111 /13. 25/14 - ZFU, 40/14 - ZIN-B and 90/14: hereinafter\
  \ referred to as: ZDAVP-2) provides that if during the course of the year the person\
  \ liable for the payment of the NUSZ changes, the taxable person to whom the decision\
  \ has been issued has the right to request, within 15 days of the change, that the\
  \ decision be amended so as to reduce his/her liability and to determine the appropriate\
  \ amount of compensation to be paid to the new taxable person. The tax legislation\
  \ therefore allows for a part of the liability already assessed to be transferred\
  \ to the new taxable person in the event of an amendment after the decision has\
  \ been issued. However, this does not necessarily result in a change of the taxable\
  \ person in the municipality's records, even if the tax authority informs the municipality\
  \ of the change.\r\nIn view of the above, the most reliable way to regulate the\
  \ person liable for the payment of the NUSZ (as well as the change of data on the\
  \ immovable property subject to the NUSZ) is still to communicate the change of\
  \ data to the municipal registers, as required by the municipal ordinances to the\
  \ taxable persons.\r\n "
Text file: 689.txt
Title: Correction of errors in the transmission of the VAT assessment
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=689
