Page 35 - Studia Universitatis Hereditati, vol. 5(1) (2017)
P. 35
ia universitatisal projects or programs, and those projects eval Republic of Slovenia or a company or association
the accessibilit y, use, fruition and enr ichment of immobile cultur al her itage 35 uated higher. of persons, including a civil-law company un
der foreign law, without legal personality (Arti
A public cultural program is cultural activ cle 3) may claim a reduction in the tax base for
ity that, in terms of content and scope, is com the amount of payments in financial means and
plete and carried out by a cultural performer in kind for various purposes, including cultural
whose founder is not the state or a local com ones, for payments to residents of Slovenia and
munity; its operation is in the public interest to residents of the EU and EEA Member States, es
the extent that it is funded by the state or the lo tablished under the special regulations for the
cal community in a comparable way as a public performance of those activities, as of non-prof
institution (Article 56 ZUJIK). The state or lo it activities up to an amount equal to 0.3% of
cal community shall enter into a contract with the taxable income of the taxable person’s taxa
a public cultural program contractor on the ba ble period, but not exceeding the amount of the
sis of a public tender or a public call. Normally, tax base of the tax period. The taxpayer may ap
the contract is concluded for several years (Arti ply an additional reduction in the tax base up to
cle 57 of ZUJIK). an amount corresponding to 0,2% of the taxa
ble income of the taxable person’s taxable peri
In addition, financial synergies for the pro od, the amount of cash and in-kind payments for
vision of funds are also theoretically possible for cultural purposes and for such payments to vol
cultural heritage through donations in the field untary associations established for the protec
of tax legislation. tion against natural and other disasters, acting
in public interest for these purposes, but up to
Pursuant to Article 142 of the Personal In the amount of the tax base.8
come Tax Act, residents may require that up to
0.5% of assessed personal income tax be allocat Moderate financial benefits for the imple
ed for the financing of political parties and rep mentation of activities in the field of the protec
resentative trade unions and for the financing of tion and preservation of cultural heritage also
generally useful purposes, among them cultural arise from the Value Added Tax Act, on the ba
ones.7 According to special regulations, benefi sis of which cultural services are directly linked
ciaries of grants are set up to carry out those ac to goods, including those carried out by pub
tivities as non-profit activities and to whom, pur lic institutions and others, from states of a rec
suant to a special law, they have been granted a ognized cultural institution exempt from value
special status or it was determined that their ac added tax (Article 42, paragraph 13); the cultur
tivity is in the public interest for the purpose of al services provided for in Article 69 of the Rules
performing this activity. V skladu z 2. členom on the Implementation of the Value Added Tax
Uredbe o namenitvi dela dohodnine za donaci Act also provide for the protection of cultural
je za upravičence se ne štejejo rezidenti pravne heritage. These services are exempted from VAT
osebe, ki so jih ustanovile ali katerih člani so on the basis of prior notification, even if they are
pravne osebe javnega prava. On the proposal of provided by subjects with the status of a socie
the minister responsible for finance, the Govern ty acting in the public interest in the field of cul
ment determines the list of beneficiaries annu ture or other persons with acquired status of ac
ally, which is published in the Official Gazette tivity in the public interest in the field of culture,
of the Republic of Slovenia. The taxpayer may at provided certain conditions are met.
any time submit a request for the allocation to
the tax authority. Pursuant the Inheritance and Gift Tax Act,
such a tax is deductible if it is a gift or an in
Pursuant to Article 59 of the Corporate In heritance that has the status of a cultural mon
come Tax Act, a taxable person who is a legal en
tity of domestic and foreign law resident in the 8 Koželj, Financiranje kulturne dediščine, 59-60.
7 Koželj, Financiranje kulturne dediščine, 60.
the accessibilit y, use, fruition and enr ichment of immobile cultur al her itage 35 uated higher. of persons, including a civil-law company un
der foreign law, without legal personality (Arti
A public cultural program is cultural activ cle 3) may claim a reduction in the tax base for
ity that, in terms of content and scope, is com the amount of payments in financial means and
plete and carried out by a cultural performer in kind for various purposes, including cultural
whose founder is not the state or a local com ones, for payments to residents of Slovenia and
munity; its operation is in the public interest to residents of the EU and EEA Member States, es
the extent that it is funded by the state or the lo tablished under the special regulations for the
cal community in a comparable way as a public performance of those activities, as of non-prof
institution (Article 56 ZUJIK). The state or lo it activities up to an amount equal to 0.3% of
cal community shall enter into a contract with the taxable income of the taxable person’s taxa
a public cultural program contractor on the ba ble period, but not exceeding the amount of the
sis of a public tender or a public call. Normally, tax base of the tax period. The taxpayer may ap
the contract is concluded for several years (Arti ply an additional reduction in the tax base up to
cle 57 of ZUJIK). an amount corresponding to 0,2% of the taxa
ble income of the taxable person’s taxable peri
In addition, financial synergies for the pro od, the amount of cash and in-kind payments for
vision of funds are also theoretically possible for cultural purposes and for such payments to vol
cultural heritage through donations in the field untary associations established for the protec
of tax legislation. tion against natural and other disasters, acting
in public interest for these purposes, but up to
Pursuant to Article 142 of the Personal In the amount of the tax base.8
come Tax Act, residents may require that up to
0.5% of assessed personal income tax be allocat Moderate financial benefits for the imple
ed for the financing of political parties and rep mentation of activities in the field of the protec
resentative trade unions and for the financing of tion and preservation of cultural heritage also
generally useful purposes, among them cultural arise from the Value Added Tax Act, on the ba
ones.7 According to special regulations, benefi sis of which cultural services are directly linked
ciaries of grants are set up to carry out those ac to goods, including those carried out by pub
tivities as non-profit activities and to whom, pur lic institutions and others, from states of a rec
suant to a special law, they have been granted a ognized cultural institution exempt from value
special status or it was determined that their ac added tax (Article 42, paragraph 13); the cultur
tivity is in the public interest for the purpose of al services provided for in Article 69 of the Rules
performing this activity. V skladu z 2. členom on the Implementation of the Value Added Tax
Uredbe o namenitvi dela dohodnine za donaci Act also provide for the protection of cultural
je za upravičence se ne štejejo rezidenti pravne heritage. These services are exempted from VAT
osebe, ki so jih ustanovile ali katerih člani so on the basis of prior notification, even if they are
pravne osebe javnega prava. On the proposal of provided by subjects with the status of a socie
the minister responsible for finance, the Govern ty acting in the public interest in the field of cul
ment determines the list of beneficiaries annu ture or other persons with acquired status of ac
ally, which is published in the Official Gazette tivity in the public interest in the field of culture,
of the Republic of Slovenia. The taxpayer may at provided certain conditions are met.
any time submit a request for the allocation to
the tax authority. Pursuant the Inheritance and Gift Tax Act,
such a tax is deductible if it is a gift or an in
Pursuant to Article 59 of the Corporate In heritance that has the status of a cultural mon
come Tax Act, a taxable person who is a legal en
tity of domestic and foreign law resident in the 8 Koželj, Financiranje kulturne dediščine, 59-60.
7 Koželj, Financiranje kulturne dediščine, 60.
