Tax, Customs and Other Public Revenue Systems Directorate
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The Tax, Customs and Other Public Revenue Systems Directorate prepares integral solutions to policy and systemic issues in the field of taxes, customs duties and other public revenues and conducts second-instance administrative procedures in tax and customs cases.
These integral solutions to policy and systemic issues in the field of taxes, customs duties and other public revenues are based on its knowledge of the domestic and foreign environments and fiscal systems (including the administration systems), analytical work (financial impact and financial analysis), cooperation with other state bodies and the interested public, participation in the work of EU institutions, bodies and working groups, and other international cooperation, this with the OECD, the WTO and the WCO. It attaches special importance to activities aimed at furthering the interests of Slovenia in the shaping of the EU’s elements of a common tax policy and the Community customs system and is also in charge of negotiations on the avoidance of double taxation.
The Ministry of Finance is the second-instance authority for customs and tax cases. Its task is to decide on appeals in customs and tax procedures and the related representation in administrative disputes.