Appeal
Event description
If taxable persons believe that the tax based on the decision has not been assessed correctly or in accordance with the legislation, they can appeal. The appeal mechanism is intended to protect the rights of parties to administrative procedures, which also includes the tax procedure.
When and how can I file an appeal?
As a rule, an appeal against the decision is allowed within 15 days from the date of service of the decision. An appeal against an inspection decision is allowed within 30 days from service. In certain cases, an appeal must be filed within 8 days (e.g. an order on tax enforcement, etc.).
The appeal can be filed in writing or orally on the record at the financial office that has issued the decision. The appeal can also be filed via eDavki using the Own document form. In the profile of the taxable person to whom the administrative act has been issued against which you have filed the appeal, the Own document form is selected. Within the form, 'Category of annexes: TAXES' and 'Type of annexes: Appeal' must be selected, and a brief explanation can be entered in the 'Description' category, followed by attaching the appeal as an 'Internal attachment'. For electronic filing of the appeal, the business entity must have a Slovene tax number. If it does not have one yet, it can obtain it electronically at the following link. Using a Slovene tax number, the taxable person will be able to log in to eDavki and file the appeal electronically.
The form and content of the appeal
The taxable persons must write the appeal by themselves, as there is no form provided for this.
Each appeal must contain:
- full name or the name and tax number of the taxable person filing the appeal,
- the name of the authority, to which the appeal refers,
- the name, number and date of the official document (decision) against which the appeal is filed,
- the list of reasons for appeal (short description against what you appeal),
- date and signature of the complainant.
The action of the first-instance authority (which has issued the decision)
The tax authority examines each appeal to determine whether it is permissible, timely, and filed by an eligible person. If these conditions are not met, the appeal is dismissed by an order. If the appeal is not dismissed, the first-instance authority further examines whether it is substantively justified. If it is justified, the first-instance authority issues a substitute decision that replaces the decision being challenged by the appeal.
Procedure of the second-instance authority (Ministry of Finance)
If the appeal is admissible, timely, and filed by an entitled person, and a substitute decision is not issued, the appeal shall be immediately, but no later than within 15 days from the date of receipt, referred to the second-instance authority for resolution. The above-mentioned authority may reject the appeal as unfounded or may partially or fully grant the appeal (decides by itself or instructs the first-instance authority to rectify the deficiencies of the first-instance procedure).
Do I have to pay the assessed tax despite the appeal?
The appeal does not suspend the enforcement of the assessment decision. This means that the taxable person must pay the tax, despite the filed appeal. The tax authority may, ex officio, suspend tax enforcement until a decision on the appeal is made, if it estimates that the appeal may be granted. Enforcement may also be suspended at the request of the taxable persons if they provide an appropriate security instrument.
If the appeal is not granted, interest will be charged for the period during which the execution is suspended, at an annual rate of 2% or at the level of the reference interest rate for calculating state aid published by the European Commission if it is higher than 2% on the issuing date of the decision (if the appellant is a business entity). In the case of tax payment, the taxable person is entitled to interest on the unduly assessed or over-assessed tax, unless a deferral of execution has been granted to the taxable person.
What if I do not agree with the decision of the second-instance authority?
If taxable persons do not agree with the decision of the second-instance authority, they may file a lawsuit with the Administrative Court. Details regarding the filing of the lawsuit are provided in the "Instructions on Legal Remedies," which is an integral part of the decision.
Did you know?
An integral part of every decision is the instruction on legal remedies, which states whether an appeal is allowed, where to appeal, within what time limit, and how to file the appeal.
The deadline for filing an appeal starts the day after the decision is served and expires on the 15th day of the period. If the 15th day is a Saturday, Sunday, or public holiday, the deadline expires on the next working day. If the appeal is sent by registered mail, the day of posting is considered the day of delivery to the tax authority. If the appeal is filed through eDavki as an Own document, the day of electronic submission of the form is considered the day of delivery to the tax authority.
