The Financial Administration of the Republic of Slovenia (hereinafter: FURS) performs the tasks of a minor offence authority, which includes dealing with minor offences in the field of taxation, customs, etc., that it is responsible for supervising (such as undeclared work and employment, tachographs, etc.).
Minor offence proceedings are conducted against a person who actively (e.g. by performing undeclared work) or passively (e.g. by failing to submit a statement of social contributions) violates regulations. The perpetrator is issued a penalty notice, minor offence decision or penalty (a fine, caution, confiscation of items), which in addition to punishment also have a general or special preventive effect, i.e. they affect the perpetrator's conscience, inducing him or her to promptly and correctly meet the prescribed obligations. The imposition of a penalty in minor offence proceedings is one of the measures used by FURS that contributes to enhancing the level of compliance with the regulations supervised by FURS.
Types of minor offence sanction instruments
Authorised FURS officials may impose sanctions in minor offence proceedings by issuing a penalty notice or a decision.
- A penalty notice is issued on the spot (at the moment an offence is identified) or from the office (when an offence is identified by technical means (such as failure to submit a return, etc.)). Perpetrators may lodge a request for judicial protection against an issued penalty notice by the statutory time limit or pay half the amount charged. Otherwise, the perpetrator must pay the fine in full.
- A decision is issued when the conditions for issuing a penalty notice are not fulfilled. The perpetrator first receives an "information letter on minor offences with an invitation to make a statement", which comprises information about the minor offence as well as an invitation for the perpetrator to express his or her view on the minor offence within five days of the service of the information letter. The time limit for submitting the aforementioned statement cannot be extended. The content of the statement and the manner of its submission are indicated in the information letter. The offence notice does not mean that a fine has been imposed and thereby the time limit for paying a fine does not start to run. No redress may be sought against an information letter.
Upon the expiry of the time limit for submitting a statement, the perpetrator is issued a decision without any statement of the grounds, regarding which the perpetrator may give notice of his or her intention to seek legal protection. If the notice is permitted and given in due time, a decision including a statement of grounds is issued, which may be appealed in court.
Payment of a fine – method of payment
An perpetrator may pay a fine to the payment service provider by using a universal payment order (UPN) completed with data from the FURS offence notice by the perpetrator him- or herself or through an online bank transfer. Since no payment order is enclosed with an offence notice, particular care must be exercised when copying the account data and payment reference ID indicated in the penalty notice or decision. This is essential for avoiding any subsequent need to prove that the fine has been paid.
If the event of non-payment, action will be taken to enforce payment of the fine in full.
Payment of the fine – payment of one half of the full amount of the fine payable
Perpetrators who fail to file a request for judicial protection against an issued penalty notice or to announce their decision to seek judicial protection against an issued decision for payment may pay one half of the amount of the fine payable within eight days of the date when the decision becomes final, otherwise they must pay the full amount of the fine within the specified time limit. If the request for judicial protection has not been filed, the penalty decision shall become final within eight days of the service thereof.
A request for judicial protection against a penalty notice shall not be admissible if the perpetrator pays the fine before the notice becomes final (within eight days of service) unless the perpetrator had to pay the fine before the notice became final in accordance with the provisions of the Minor Offences Act.
The findings established by the minor offence authority are wrong
If the perpetrator deems that FURS incorrectly established the state of affairs or that there has been a breach of substantive regulations or procedural rules, he or she may lodge a request for judicial protection within eight days of the service of the decision with a statement of grounds or of the penalty notice.
A request for judicial protection must be submitted in writing to the minor offence authority that issued the offence decision, and shall be deemed to have been filed in due time when submitted by registered mail or directly to the authority by the last day of the time limit for filing the request. A request for judicial protection shall stay the execution of the offence decision.
If the perpetrator gives notice of his or her intention to lodge a request for judicial protection or files such a request, he or she loses the right to pay only half the fine amount. The court will impose an alternative sentence of imprisonment on an perpetrator who fails to pay a fine or fines totalling at least EUR 1,000 and payment of such cannot be enforced.
Did you know?
An perpetrator who is unable to pay a fine or to do so in a single payment may file an application with the competent finance office requesting to pay the fine in instalments.
If due to his or her financial situation or his or her inability to pay an perpetrator cannot pay a fine of at least EUR 300, he or she may file an application with the body that issued the penalty decision requesting that payment of the fine be substituted by community service no later than by the expiry of the time limit for paying the fine, i.e. 15 days from the date on which the offence decision becomes final.