Slovene tax law

Guide to Slovene Tax Law Research

VIR: http://www.sigov.si/mf/angl/dav_car/slovene_tax_law.pdf

This guide summarizes the sources of Slovene tax legislation, case law and literature, where
to find them, and where to find other relevant tax materials.
Tax law in the Republic of Slovenia exists only on one (i.e. state) level. The tax system
consists of three main categories of taxes: i) direct taxes on income; ii) direct taxes on
property; and iii) indirect taxes.
Tax Administration of the Republic of Slovenia collects all taxes except for customs duties,
excise duties and value added tax on imports, which are collected by Customs
Administration of the Republic of Slovenia.

Ⅰ. Constitution of the Republic of Slovenia
(http://www.dz-rs.si/en/aktualno/zakonodaja.html) (http://www.us-rs.si/en/basisfr.html) (both in English)
Article 147 of the Constitution states that the state imposes taxes, customs duties and other
charges by law. Local communities impose taxes and other charges under conditions
provided by the Constitution and law. Article 14 guarantees equal protection of the law.
Article 153 determines conformity of legal acts.
Ⅱ. Laws
There are numerous separate tax laws, which are not jointly codified. Due to this fact
research on tax issues may be somewhat complicated.
Currently applicable and prior tax laws may be obtained in the relevant Official Gazettes (in
Slovene and by subscription). Official Gazettes are also available on-line since 1995
(http://www.uradni-list.si/ulonline/index.htm) (in Slovene and by subscription). Adopted and
draft laws or other acts together with explanatory commentaries where available may also be
obtained in the relevant National Assembly's Reports (in Slovene) or through The National
Assembly’s website (http://www.dz-rs.si/en/aktualno/zakonodaja.html) (in Slovene).
There are numerous other sources of tax legislation. Probably the most comprehensive one
is the IUS-INFO Legal and Business Information System with different legal databases
(including consolidated text of valid laws and regulations, relevant court decisions, legal
literature etc.) which is available on-line (http://www.ius-software.si/) (in Slovene and by
subscription).
Information on applicable legislation may as well be obtained through the Slovenski Pravni
Register (Slovene Legal Registry), which is issued by private company (i.e. Bonex Založba
d.o.o.) as loose-leaf service (in Slovene and by subscription).
Other sources of different tax materials are dealt with in the continuation of this Guide.
Ⅲ. Treaties
In the Republic of Slovenia, more important and complex treaties (including tax treaties) are
given the force of law through the process of ratification in the National Assembly. Article 8
and Article 153 of the Constitution of the Republic of Slovenia determine the position and
operation of treaties in national law and conformity of legal acts in relation to international law
and treaties.
Treaties are published in the special edition to Official Gazette entitled International Treaties
(in Slovene and in English or other relevant foreign language; by subscription to Official
Gazette). As already mentioned above the Official Gazettes (including International Treaties
edition) are also available on-line since 1995.
Ⅳ. Administrative material
Regulations and other general legal acts may be obtained in the relevant Official Gazettes.
They must be in conformity with the Constitution and laws and are legally binding for all the
parties involved, including for the courts. They are issued by the Government or ministers
and are intended to articulate in greater detail relations set by the law or other legal acts.
The Tax Administration of the Republic of Slovenia (http://www.sigov.si/durs/index.php) is
responsible for administering and collecting taxes and other duties on the basis of laws or
other acts. In the framework of its activities the Tax Administration issues technical
explanations (“pojasnila”), instructions (“navodila”) and other explanatory materials, which do
not bind the courts. They are primarily intended to assure the uniform interpretation and
application of tax legislation. They may be obtained at the Tax Administration Offices or
through the Tax Administration’s website (in Slovene). They are also published in the Tax
Bulletin which is a special publication issued by the Tax Administration (in Slovene and by
subscription) and in the Denar which is a monthly periodical issued by the private company
(i.e. MFB Consulting). In addition several VAT forms may also be obtained through the Tax
Administration’s website.
The Customs Administration of the Republic of Slovenia (http://www.sigov.si/mf/angl/curs/welcome.htm) is responsible for administering and collecting customs duties, excise duties
and VAT on imports. In the framework of its activities the Customs Administration issues
explanations (“pojasnila”) and instructions (“navodila”). Such explanations and instructions
may also be obtained through the Customs Administration’s website (in Slovene). Basic
information is provided in English as well.
Ⅴ. Case Law
At present there is not a substantial amount of case law on taxation. The trial level in tax and
customs matters consists of the Administrative Court of the Republic of Slovenia, the
Supreme Court of the Republic of Slovenia and under specified conditions the Constitutional
Court of the Republic of Slovenia. The majority of tax cases are decided by the
Administrative Court.
The Constitutional Court of the Republic of Slovenia is the highest authority of judicial power
for the protection of constitutionality, legality, human rights and fundamental freedoms. The
Court has issued several decisions in relation to tax law. The Constitutional Court Act
determines that the decisions of the Constitutional Court are binding and produce erga
omnes effects. An exception to this rule are constitutional complaints with decisions having
only inter partes effect, but even here effects are felt erga omnes, when the Constitutional
Court acts ex officio. Decisions of the Court are published in the Official Gazette of the
Republic of Slovenia, while the rulings of the Court are not generally published in an official
bulletin, but are handed over to the participants in the proceedings. However, all decisions
and rulings are published and made available to users. Details on how to obtain decisions
and rulings are available through the website of the Court (http://www.us-rs.si/).
The Supreme Court of the Republic of Slovenia is the highest court in the country. Decisions
and legal opinions of the Supreme Court make a significant contribution to the rule of law.
The website of the Court (http://www.sodisce.si/) provides information on the position and
organization of the judicial system in the Republic of Slovenia. Case Law of the Supreme
Court of the Republic of Slovenia may be obtained also through the Court’s website.
Case Law of the Constitutional Court, the Supreme Court and higher courts are also
available on-line through the IUS-INFO Legal and Business Information System.
Ⅵ. Published materials
The best approach to find information on published materials is probably through the on-line
catalogue database of the Co-operative Online Bibliographic System & Services – Cobiss
Slovenia (Virtual Library of Slovenia) (http://cobiss.izum.si/).
The major professional loose-leaf services that will provide the main legal acts for you are
the Collection of Accounting and Some Other Regulations and the Collection of Regulations
on Duties (both in Slovene and by subscription), which are issued by the Association of
Accountants, Financial Managers and Auditors of Slovenia (http://www.rfr.si/).
Taxation in Slovenia, a booklet issued by Ministry of Finance is available on-line (in English
and for free) through the website of the Ministry of Finance
(http://www.sigov.si/mf/angl/taxation.htm). The booklet provides information about the
Slovenian tax system and, for those interested in investing and doing business in Slovenia, it
provides information about the tax treatment in economic zones and a general introduction to
the Company Law.
Ⅶ. Periodicals
There are several not previously mentioned but important periodical reviews:
- IKS and Revizor (both in Slovene and by subscription), which are issued by the
Association of Accountants, Financial Managers and Auditors of Slovenia
(http://www.rfr.si/);
- Pravna Praksa (in Slovene and by subscription), which is issued by the private
company Gospodarski vestnik Revije, založništvo časopisov in revij, d.o.o.;
- Pravnik (in Slovene and by subscription), which is issued by Uradni list RS:
- Davčno-Finančna praksa (in Slovene and by subscription), which is issued by
Davčno-Finančni Raziskovalni Inštitut Maribor.
Ⅷ. European Union Law
Certain information on pre-accession activities and current status of legislative preparation
for the accession of the Republic of Slovenia to the European Union may be obtained
through the website of the Government Office for Legislation (http://www.gov.si/svz/) and
through the website of the Government Office for European Affairs
(http://www.sigov.si/svez/).



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