U-I-86/91

Reference no.:
U-I-86/91
Objavljeno:
Unpublished | 19.12.1991
ECLI:
ECLI:SI:USRS:1991:U.I.86.91
Act:
Law of Personal Taxes (Official Gazette of the Socialist Republic of Slovenia, no. 36/88, 8/89 and Official Gazette of the Republic of Slovenia, no. 48/90), Article 180
Operative provisions:
The initiative for assessment of constitutionality of the impugned provision of the Law is not accepted.
Abstract:
The legal provision according to which the grandchild is taken for supported family member under specific conditions only, is not contrary to the Constitution.


Password:
The constitutional principle on child's maximum benefit at implementation of children's rights.

Grandson as a supported family member - right to the income tax relief.

The right and duty of support of family members.

Income tax.
Note:
CONSTITUTIONAL COURT OF

THE REPUBLIC OF SLOVENIA

No.: U-I-86/91-4

Date: 19/12-1991

R E S O L U T I O N

At the meeting held on 19 December 1991 the Constitutional Court of the Republic of Slovenia discussed the initiative by Mr. Ilja Jurančič from Kranj and

p a s s e d t h e f o l l o w i n g r e s o l u t i o n :

The Constitutional Court will not take the initiative and will not start the procedure for assessment of constitutionality of Article 180 of the Law of Personal Taxes (Official Gazette of the Socialist Republic of Slovenia, no. 36/88, 8/89 and Official Gazette of the Republic of Slovenia, no. 48/90).

R E A S O N S :

The initiator maintains that Article 180 of the Law of Personal Taxes, according to which the grandchild is taken for supported family member, if the taxpayer is entitled to the income tax relief on one of his parents or if he has no parents, is contrary to the Amendment LIII to the Constitution, which specifies the child's maximum benefit to be the essential principle of implementation of children's rights.

The above initiative is not well grounded.

According to Article 232 of the Constitution, completed by Item 1 of the Amendment LIII to the Constitution, children enjoy special social protection, wherefore the Constitution and the Laws secure them special rights. At implementation of children's rights their utmost benefit is the essential principle.

According to the first and the second paragraph of Item 1 of the Amendment XXXII to the Constitution, the employees, the working population and their organizations as well as citizens are liable to pay taxes, duties and other dues and contributions for satisfaction of general social needs and the common social needs in the socio-political community, such as specified by the law. The respective system is specified by the law.

Article 180 of the Law of Personal Taxes (Official Gazette of the Socialist Republic of Slovenia, no. 36/88 and 8/89) recognized to the taxpayer a special income tax relief referring to the supported family members, which included taxpayer's children, grandchildren, consorts and parents that were supported by the taxpayer if they did not dispose of their own means of living or if the latter were inferior to the income tax relief on the supported family member such as specified by the law. With children for which the taxpayer contributed a part of their maintenance costs either on the basis of the court decision or the arrangement with the Social Welfare Board and/or by mutual agreement, the taxpayer could claim the income tax relief up to the respective contribution, yet at maximum up to the amount specified for the supported family member. The grandchild was taken for the supported family member. The grandchild was taken for the supported family member if the taxpayer was entitled to the income tax relief on one of his/her parents or if he did not have parents.

With Article 9 of the Law of Modifications to the Law of Personal Taxes (Official Gazette of the Republic of Slovenia, no. 48/90), that became effective on 1 January 1991, Article 180 was deleted and its contents transferred into Article 9 of the new Income Tax Law (Official Gazette of the Republic of Slovenia, no. 48/90) that also became effective on 1 January 1991. According to this new provision the grandchild is taken for supported family member under the same terms and conditions as before.

Considering the fact that in compliance with Article 123 of the Marriage and Family Law (Official Gazette of the Socialist Republic of Slovenia, no. 14/89) parents are liable to support their children, it is clear, except in case of the above exceptions, that under this liability they may be the only ones to claim the right to income tax relief. The obligation of support is duly associated with the income tax relief that, accordingly, belongs to the parents. Should the parents and the grandparents engage in different relations of children's support, this is subject to their mutual decision that cannot influence the rights and obligations pertaining to parents in compliance with the Marriage and Family Law as well as with the Income Tax Law.

The taxpayer's right to special income tax relief, claimed for support of family members, shall not be related to the special children's rights such as secured by the Constitution and the laws and which refer to special protection of children's development needs, in particular those for additional care and protection.

The Constitutional Court of the Republic of Slovenia passed the above resolution on the basis of Article 15 of the Law of Procedure at the Constitutional Court of the Republic of Slovenia (Official Gazette of the Socialist Republic of Slovenia, no. 39/74 and 28/76).

P r e s i d e n t :

Dr. Peter Jambrek

(signature)


Document in PDF:
Type of procedure:
review of constitutionality and legality of regulations and other general acts
Type of act:
statute
Applicant:
Ilja Jurančič, Kranj
Date of application:
03.10.1991
Date of decision:
19.12.1991
Type of decision adopted:
ruling
Outcome of proceedings:
non-acceptance of petition
Document:
AN00002