20.500.12556/DKUM-42446 PRAVNA SREDSTVA V DAVČNEM POSTOPKU S POUDARKOM NA PRVI IN DRUGI STOPNJI LEGAL MEANS IN TAX PROCEDURE WITH A FOCUS ON FIRST AND SECOND INSTANCE Davčni postopek je posebni upravni postopek, v katerem upravni organi odločajo v konkretnih upravnih zadevah na davčnem področju. Zaradi njegove specifičnosti in zahtevnosti, ga ureja samostojen Zakon o davčnem postopku, podrejeno pa se uporablja tudi Zakon o splošnem upravnem postopku. Pravno sredstvo je z ustavo oziroma z zakonom določeno procesno dejanje, s katerimi se začne oziroma sproži pri pristojnem organu postopek za presojo in ugotovitev skladnosti konkretnega upravnega akta (odločbe, sklepa) z abstraktno pravno normo. V davčnem postopku poznamo sedem pravnih sredstev, pritožbo kot edino redno pravno sredstvo ter šest izrednih pravnih sredstev: obnova postopka, odprava in sprememba odločbe v zvezi z upravnim sporom, odprava, razveljavitev oziroma sprememba odločbe po nadzorstveni pravici, izredna razveljavitev odločbe, ničnost odločbe ter posebno izredno pravno sredstvo, urejeno zgolj v ZDavP-2, posebni primeri odprave, razveljavitve in spremembe odločbe. Tax procedure is a special administrative procedure in which administrative bodies deliberates in concrete administrative cases in tax field. Because of his specific and complex nature it is regulated in independent Tax Procedure Act and alternatively in General Administrative Procedure Act. A legal remedy is constitutionally defined procedural act, which starts or initiates a procedure for determination of the compliance of concrete administrative act (decision, resolution) with an abstract judiciary rule. There are seven different legal means in tax procedure, appeal as the only ordinary legal remedy and six extraordinary legal remedies: renewal of procedure, change or expedition of decree concerning administrative dispute, expedition and annulment of decree round supervisor rights, annulment of decree, nullity of decree and a special extraordinary legal remedy, special cases of nullification and changing or dispatching of decisions under the leadership of Tax Procedure Act. Davčni postopek pravna sredstva pritožba odprava sprememba ničnost razveljavitev pravnomočnost Tax procedure legal remedies appeal change expedition nullity annulment finality. true true false [L. Ajdič] Slovenski jezik Angleški jezik Diplomsko delo 2013-09-21 11:40:29 2013-10-17 13:52:46 2022-05-07 03:06:53 2021-04-27 03:30:05 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4574251 URN:SI:UM:DK:HWVVJHMK UNI_Ajdic_Lucija_2013.pdf UNI_Ajdic_Lucija_2013.pdf 1 50E13BBEA72ECBD2CE009A724C29304B 20843f875f93190460dacd6225e9f97c9caa94595ac0f6ecf5ff06bd0c6bd64a 67ee0dad-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=59376 Pravna fakulteta 0 0 0