Paradigm of active retirement - II. part 
 Tax interests on late payments - III. part 

DEFAULT INTERESTS ON PERIODIC BENEFITS OF PUBLIC PENSION AND DISABILITY INSURANCE
(More in: Legal practice (Pravna praksa). Ljubljana: GV Založba, no. 5, y. 29/927, 4. February 2010, p. 17-18.)  

Disabled worker of the second category has gained administrative decision in 1996 recognising him the right to periodic benefits – monthly compensation benefits for part time work. The beneficiary has received payment of this title in 2005. When it comes to transfer a sum of money for overdue receivables, first, outstanding charges are paid, than interests, and than principal value.

Above mentioned raises numerous legal issues. One issue is that the case law emerged about on one hand non-recognising of interests on late payment relating to periodic benefits from pension and disability insurance which occurred before 2000, and on the other hand recognising of interests on late payment relating to employment relationship. Another issue is legal regulation, that appeal shall not suspend the obligation of administration authority to immediately implement the decision and pay due amounts of compensation benefits. Furthermore there are issues of legal regulation relating to interests on late payments by the Pension and disability insurance act, those relating to obligation relations, and those relating to interests on late payments in case of statute-barred claim.

(The paper concluded on 7. December 2009)

Author: Ž. Stupica (c)

Sources:

1. Civil procedure act (Zakon o pravdnem postopku - ZPP). Ljubljana: Official journal of the Republic of Slovenia, no. 26/99 and seq. 
2. Criminal Code (Kazenski zakonik - KZ). Ljubljana: Official journal of the Republic of Slovenia, no. 63/94 and seq. 
3. Code of obligations (Obligacijski zakonik - OZ). Ljubljana: Official journal of the Republic of Slovenia, no. 83/01 and seq. 
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