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Written by ŽIGA STUPICA   

 Exemption from the VAT system for bodies governed by public law 
 
Tax consulting and representing - II. part 

 SUPERVISION OVER THE TRANSITION TO NEW SALARY SYSTEM  - I. and II. part
(More in: (Money, Magazine on Taxes (Denar Revija o davkih). Ljubljana: Revija Denar, no. 8, 15 May 2010, p. 28-30 and no. 10, 15 June 2010, p. 27-30.)  

In 2009 and this year government supervisory commissions carried out especially intensive surveillance over persons liable for the transition to new salary system under the Public sector salary system act - ZSPJS in 2008. Supervisors' positions open a number of legal issues, some of which are discussed in this paper.

These legal issues are particularly worthy of consideration due to the government and the economic crisis in Slovenia. Namely, it could be effective within the exit strategy from the crisis, if the supervisory commissions asked the consumer of the budget (employers in the public sector) to reduce spending on salaries. But if supervisory procedures are based on the principle of retroactive elimination of acquired rights, on the flat, unfounded or arbitrary positions, than a contrario, these procedures are generator of new conflicts and burdens of public finance.

One of supervisory complaints is about new job descriptions, that these are actually not translations of jobs, but transfers to jobs with higher salary base class. The paper studies the case of translation of the job Secretary V. The employers internal regulation on job systemisation system from August 2008 shows, that the list of systemised jobs included the following job: code of job according to the collective employment contract J015027, job title Project collaborator V. Adequate examination of specific personnel file key pre-determines the resolution of most disputed questions. Weighing the content of studied job before translation to a new salary system clearly shows the job as described in the  Standard classification of occupations - SKP 3431.02 Project secretary. According to the case examination, the translation of the job Secretary V, which performs administrative, technical and other, including professional and project work in a professional organisational unit, to the professional job J015027 Project collaborator V, and not to the administrative job J025019 Secretary V, was justified. In the case studied the process of supervision of more than hundred personnel files was done in the premises of liable person by 2 supervisors in 2 working days. It is impossible to examine the content of each personnel file with sufficient accuracy in such short time. Therefore the findings, that employers deliberately abused translation process to transfer jobs to those with higher salary class, may be flat and unfounded, and the state of facts erroneously and/or incompletely determined.

Another case studied is about the issue of government's request (see point 5. a) of the decision of the Government of the Republic of Slovenia, no. 01002-3/2009/29 from 30 July 2009) on consistent application of contents of provisions of the Article 49. of ZSPJS. The real insight into the studied set of regulations shows how very complicated and unclear they are. Here it should be noted that the Constitutional court of the Republic of Slovenia stated in Point 10 of it's judgement no. U-I-64/97 from 7 May 1998, that the provision, from which an average and law unskilful citizen can not reliably figure out his legal position, but it could only be applied with the interpretation of statutory provisions and their implementation with the competent administrative authorities, causes uncertainty and therefore distrust of the law, and violates the principle of the rule of law. On one hand such complicated and unclear provision enables the government body to arbitrary order the meaning of provisions, and on the other hand it enables the affected parties - liable pearsons (employers) and employees to complain about violation of constitutional principle of the rule of law. Elimination of those unconstitutionalities is the responsibility of supervisory commission, of it's superior ministry and of the Government of the Republic of Slovenia; such responsibility derives from the constitutional case law as well (see pt. 4 of Decision of the Constitutional Court of the Republic of Slovenia, no. U-I-39/10-6 from 11. March 2010).

Finally the paper studies the problem of classification into levels of education on case of master degree (slov. magisterij znanosti), obtained by the programmes adopted before 11. June 2004, into the level of education 180202, doctoral degree, tariff classification IX (and not into level of education 18102, former master degree, tariff classification VIII.). Comparison of provisions of administrative regulation (Decree on the introduction and use of classification system of education and training) and substantive regulation (Higher education act - ZVisS), the substantial regulation shall be applied in case of deciding about employee's rights and obligations or conditions of job and salary. According to the Slovene law the master degree (slov. magisterij znanosti) obtained by the programmes adopted before 11. June 2004, is the third and the final educational level, called the doctoral study programme. That is consistent to the Article 15, Paragraph I., Alinee 4. of the Act amending the Higher education act (ZVisS-E). That has been confirmed also by the Constitutional court of the Republic of Slovenia, which confirmed in the Paragraph 39 of it's Decision No. U-I-370/06-20 from 17 January 2008, that master degree obtained by the programmes adopted before 11. June 2004, even without doctoral study, correspond to educational level of study programmes of the third Bolonian degree - the doctoral study programmes.

(The paper concluded in April 2010.)

Author: Ž. Stupica (c)

Sources: 

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