Area: Okolje in prostor
Competent authority: MOP
EZU URL: .nan
Initiative ID: 726
Initiative accepted and completed: .nan
Initiative classified in EZU: .nan
Initiative forwarded in response: '2016-01-19'
Initiative published: '2016-01-19'
Initiative submitted: '2016-01-14'
Response from the competent authority: Response from the Ministry of FinanceWe assume
  from the statements in the petition that it refers to the automatic exchange of
  data between the land register and the tax records, in which regard we would like
  to clarify the following:The NUSZ is levied by the tax authority on the basis of
  the data 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 persons liable for the NUSZ in their own records.
  They may obtain the information for the records from all available public sources,
  as well as directly from the owners or occupiers 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 residential occupancy. The person
  liable for the NUSZ is therefore not necessarily the owner of the real estate, and
  the automatic transmission of data on the owners of the real estate is therefore
  not relevant. 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 status of the taxable person. The
  tax authority shall make the assessment of the NUSZ on the basis of the information
  provided by the municipalities.The 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
  Gazette 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, 90/14 and 91/15)) provides that
  if during the course of the year there is a change in the person liable for the
  payment of the NUSZ, the person to whom the decision was issued has the right to
  request, within 15 days after the change, that the decision be amended so as to
  reduce his/her liability and to determine the appropriate amount of the 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.
Text file: 726.txt
Title: Retrieving data from the Land Registry
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=726
