10. 12. 2015

A new possibility to resolve consumer disputes.

The Out-of-Court Consumer Dispute Resolution Act (Zakon o izvensodnem reševanju potrošniških sporov; ZIsRPS) came into force on 14 November 2015. This Act provides the possibility to resolve disputes arising from the contractual relationship between companies and consumers (i.e. consumer disputes) via extra-judicial settlement proceedings (EJSP; Slovene: IRPS). The ZIsRPS is used for both domestic and cross-border consumer disputes.
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10. 12. 2015

Did you know you can be held responsible for the health and safety at work of workers with whom you are not in an employment relationship?

The Employment Relationship Act (ZDR-1) defines an employer as a legal or natural person or other entity such as a state authority, local community, subsidiary of a foreign company or other organization, or a diplomatic or consular representation that employs a worker based on an employment contract.
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10. 12. 2015

Further use of current VAT rates and the change in the import VAT payment method in July 2016

On 18 November 2015 the National Assembly of the Republic of Slovenia adopted an amendment to the Value Added Tax Act (Amendment ZDDV-1I), which enacts the following primary changes.
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10. 12. 2015

Compulsory electronic service of documents on taxpayers (eVročanje)

As of 1 January 2016, the Tax Procedure Act will introduce a new method of serving documents on taxpayers (eVročanje). The electronic service of documents will be mandatory for legal entities, sole traders, and individuals who conduct business activities. Other individuals may voluntarily register in the eVročanje system. Service of documents will be implemented through the existing eDavki (eTax) portal of the Financial Administration of the Republic of Slovenia, which requires taxpayers to use their own digital certificate in order to access it.
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10. 12. 2015

Implementation of the fiscal verification of invoices in 2016

On 15 July 2015 the National Assembly of the Republic of Slovenia adopted the Act on the Fiscal Verification of Invoices (ZDavPR), which will come into force on 2 January 2016.
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10. 12. 2015

Abolition of the "safe harbour" regime and what next?

By its recent Decision No. C-362/14, the Court of Justice of the European Union (ECJ) annulled European Commission Decision 2000/520 on Safe Harbour. Safe harbour privacy principles provide for an exception to the limited transfer of personal data outside the European Union (EU), as they enable the free movement of such data between the EU and the United States. Consequently, EU-based data controllers were able to transfer personal data to data processors in the United States without first having to initiate a separate procedure before the national data protection authorities (e.g. in Slovenia, data controllers in general need to obtain a special decision under Article 63 of the Personal Data Protection Act (PDPA-1) prior to the transfer of data abroad).
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10. 12. 2015

A new amendment to the Criminal Code – extension of the scope of criminality for the criminal offense of tax evasion

At the end of August, the third amendment to the Slovene Criminal Code (KZ-1C) came into force. Among other novelties, the KZ-1C amendment complements the statutory elements of the criminal offence of tax evasion regulated in Article 249 KZ-1. With this change, in particular the time dimension of the offence of tax evasion has been extended so that tax evasion can be executed either as a single act (e.g. a single evasion of a certain type of tax or obligations within the meaning of a ‘large material value’ – EUR 50,000) or as a sui generis collective action over a period of a maximum of twelve months that starts to run from the moment the first tax liability is not paid (or repaid).
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