The Surveying and Mapping Authority of the Republic of Slovenia advises property owners to amend property data in Slovenia despite the repeal of the Real Property Tax ActLjubljana, 31 March, 2014 - The Surveying and Mapping Authority of the Republic of Slovenia advises property owners to amend data on real property in Slovenia, even though the Constitutional Court repealed the Real Property Tax Act, as the data is also used for purposes other than tax.
Real Property Tax Act came into effect on 1 January, 2014. The Constitutional Court repealed the Act on 28 March, 2014 on the basis of several clauses which were ruled unconstitutional. For the moment, tax regulations remain unchanged.
The Constitutional Court considered the legality of imposing tax and concluded that the proposed Mass Property Evaluation Act, which applies to mass property evaluation due to levying real property tax, is not in conformity with the Constitution.
After the announcement of judgement, Miroslav Mozetič, President of Constitutional Court, explained that the decision of the Constitutional Court does not mean that the Real Property Tax Act cannot be permissibly enforced in accordance with the Constitution. The coalition announced that the Government shall take reasonable measures, which is also expected from them by the European Commission.
Non-Slovene citizens who received informational real property tax notices in February 2014 are advised to amend property data.
What do I do when I receive a real property notice and an informational real property notice?
The notice, sent to you by the Surveying and Mapping Authority of the Republic of Slovenia (GURS) in mid-February, contains data on your properties, their general market value, informational data on tax rates and real property tax.
à First check the correctness of your property data.
à In case of irregularities, amend the data.
Where can I amend property data?
Property owners are obliged to provide complete and correct data in accordance with Real-Estate Recording Act:
- data on owner of a property;
- data on site and type, surface and actual use of parts of buildings;
- other property data enquired in inventory form.
Owners can amend data in Immovable Property Inventory:
- in web application Spreminjanje podatkov v nepremičninah available at http://www.gu.gov.si or
- at regional surveying and mapping authorities listed at http://www.gu.gov.si/si/gu_vstopnastran/uradneure0/.