According to the Forestry Institute (ZGS) in Slovenia, more than 313,000 forested land is owned by as many as 461,000 forest owners. Similar fragmentation is also characteristic of agricultural land. In Slovenia, more than 420,000 households, whose members own or use agricultural and forest land, are liable for personal income tax from these land (due to the exemption for all households with a maximum of 200 EUR of income from basic agricultural and basic forestry activities) About 71,000 households or about 120,000 people. All these households are considered to be rural households in accordance with the Personal Income Tax Act. Almost a quarter of the population of Slovenia is faced with tax legislation in the field of agriculture and forestry. In the paper, the tax regulations will be presented governing the field of agricultural and forestry activities and, on the case of selected farms, examine the consequences of the existing regulation for taxable persons performing basic agricultural and basic forestry activities.
COBISS.SI-ID: 2053121974
The article deals with the pressing issue of the definition of protected farms for purposes of inheritance. The Inheritance of Agricultural Holdings Act emphasizes the social function of property. By prohibiting the division of farms, by relatively discharging the transferee´s obligation in respect of paying-off other heirs, and by the restriction of testamentary freedom, the existential basis of certain categories of persons should be assured. However, this can be justified only if it is actually possible to achieve the goal pursued by the law, specifically that the transferee´s existence on the farm is assured. Since the criteria for defining protected farms are rather low, and the actual productivity of the farm is not tested in the process of defining farms, it is possible that even such agricultural holdings are given protection which are too small to allow their owner to survive only by farming. I believe that in such a case the regulation cannot achieve legitimate aims, and is therefore deemed unconstitutional.
COBISS.SI-ID: 1877217
According to the Forestry Institute (ZGS) in Slovenia, more than 313,000 forested land is owned by as many as 461,000 forest owners. Similar fragmentation is also characteristic of agricultural land. In Slovenia, more than 420,000 households, whose members own or use agricultural and forest land, are liable for personal income tax from these land (due to the exemption for all households with a maximum of EUR 200 of income from basic agricultural and basic forestry activities) About 70,000 households or about 95,000 people. All these households are considered to be rural households in accordance with the Personal Income Tax Act. Almost a quarter of the population of Slovenia is faced with tax legislation in the field of agriculture and forestry. In the paper, the tax regulations will be presented governing the field of agricultural and forestry activities and, on the case of selected farms, examine the consequences of the existing regulation for taxable persons performing basic agricultural and basic forestry activities.
COBISS.SI-ID: 1024748657