20.500.12556/DKUM-14536 IZVRŠBA V CARINSKI SLUŽBI RECOVERY OF CUSTOMS DEBTS Carinska uprava Republike Slovenije postaja vse bolj pomembna institucija na področju izvršb za nedavčne denarne terjatve, katere ji bo Davčna uprava Republike Slovenije skozi leta postopoma v celoti predala. Izvršba sama se zaradi tega ne spreminja, saj Zakon o davčnem postopku točno določa postopek izvršbe, ne glede na to, kateri organ izvaja izvršbo. Zaradi povečanega obsega izvršb se bo struktura zaposlenih v carinski službi skozi čas spremenila. Izterjevalci bodo čedalje bolj pomemben del carinske službe. Prenos izvršbe z davčnega organa na carinski organ pomeni ne le reševanje kadrovske problematike v carinski službi, pač pa tudi povečan obseg prilivov v proračun Republike Slovenije iz naslova izterjanih obveznosti. V diplomskem delu sem prvotno predstavil organiziranost in naloge Carinske uprave Republike Slovenije ter predvidene spremembe v prihodnosti zaradi povečevanja vloge izvršbe v njenem delovanju. Vsaka izvršba je urejena z pravno ureditvijo, ki je v carini urejena z Zakonom o carinski službi, ki se navezuje na Zakon o davčnem postopku, kot krovnim zakonom o izvršbi. Zaradi obsežnosti tematike izvršbe sem v diplomskem delu zajel del vsebine o izvršbi, ter tako izbral področja, ki so po mojem mnenju najbolj pomembna in se v postopku izvršbe največ uporabljajo. To velja tudi za izvršbo v carinski službi. Customs Administration of the Republic of Slovenia is becoming an increasingly important institution in the field of non-taxable garnishment, which the Tax Administration of the Republic of Slovenia will gradually handed over to them in the coming years. The execution itself will not change since the Tax Procedure Act is very specific on the execution procedure, regardless of which authority is implementing it. Due to the increased number of executions, the structure of employees in the Customs administration will also gradually change through the years. The collectors will become an increasingly important part of the Customs Administration. Transferring the executions from the tax authority to the customs administration not only solves the staffing problems in the customs administration, but also increases the budget revenue of the Republic of Slovenia coming from the recovered liabilities. The first part of the thesis presents the organization and the tasks of the Customs Administration of the Republic of Slovenia and the foreseen changes in the future due to the increased role of the executions in their operations. Each execution is governed by law, which also regulates Customs Service Act and which is related to the Tax Procedure Act as the umbrella act on the executions. Since the field of executions is fairly extensive, the thesis only deals with the content the part of the executions content and the selected fields that are, in my opinion, most important since they used most often in the execution process. This is also true for executions by the customs administration. izvršba izterjevalec dolg sklep o izvršbi izvršilni naslov izvršilno sredstvo predmet izvršbe Carinska uprava Republike Slovenije execution collector debt decree on execution executory title mean of execution subject of execution Customs Administration of the Republic of Slovenia true true false [D. Kostanjevec] Slovenski jezik Angleški jezik Diplomsko delo 2010-06-19 09:30:49 2010-09-23 09:37:04 2022-04-12 22:06:27 2023-12-18 03:10:19 2010 0 Bukovci 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 347.9 10362908 URN:SI:UM:DK:YSD4HJIL UNI_Kostanjevec_Danilo_2010.pdf UNI_Kostanjevec_Danilo_2010.pdf 1 33A1478CE41BAF4BEFBF133DE9CA4E40 3f8515583b95d6e700a890a8ffa39d6891a4ea58c4cbeb304ed4c11484b141f8 2d7834fe-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/9bcd746b-9701-4719-bc74-ec1ee7f05131 https://dk.um.si/Dokument.php?lang=slv&id=15504 Ekonomsko-poslovna fakulteta 0 0 0