20.500.12556/DKUM-48478 UPRAVNA POMOČ PRI IZTERJAVI DAVŠČIN DRŽAVAM ČLANICAM EU ADMINISTRATIVE ASSISTANCE FOR RECOVERY OF TAXES FROM MEMBER STATES IN EU Republika Slovenija je 01.05.2004 postala polnopravna članica Evropske Unije (vnadaljevanju EU) in tako je danes ena izmed 28 držav članic te skupnosti. Vključno spolnopravnim članstvom v EU je področje mednarodnega sodelovanja v davčnih zadevah in čezmejna davčna izvršba eno izmed najpomembnejših področij. Slovenska zakonodaja mednarodno sodelovanje držav članic v davčnih zadevah ureja v četrtem delu zakona ureja Zakon o davčnem postopku (v nadaljevanju ZDavP-2). Naša zakonodaja se je na področju davčnih zadev popolnoma prilagodila evropski, kot je to podrobno opisano v nadaljevanju diplomskega dela. Poenoteno delovanje v postopkih mednarodne davčne izvršbe in mednarodnega sodelovanja bo olajšalo delo našim in tujim davčnim organom. Diplomsko delo je namenjeno predvsem raziskavi na področju davčne izvršbe in upravnega sodelovanja med državami članicami EU kadar je prisoten mednaroden element. Slovenija po prejetem zaprosilu za vzajemno pomoč s strani druge države članice EU izvaja postopke davčne izvršbe po slovenski zakonodaji, pri čemer primarno upošteva veljaven ZDavP-2. The Republic of Slovenia 01.05.2004 became a full member of the European Union(stated as EU), and it is today one of the 28 Member States of the Community. Full membership in the EU includes an area of international cooperation in tax matters and cross-border tax execution as one of the most important areas. Slovenian legislation of international cooperation between Member States in tax matters is regulated by the fourth part of the Tax Procedure Act (hereinafter ZDavP-2). Our legislation on tax matters is completely adapted to European, as described in detail hereinafter in the thesis. Unified operation procedures in international tax enforcement and international cooperation will facilitate work here in Slovenia and in other EU countries. The thesis is intended primarily for research in the field of tax enforcement and administrative cooperation between EU Member States where international elements are present. After receiving a request for mutual assistance from other EU Member State, Slovenia implements procedure of tax enforcement under currently valid Slovenian legislation ZDavP-2. mednarodno sodelovanje mednarodna izterjava davščin Evropska unija international cooperation international collection of taxes European Union true true false [N. Joksović] Slovenski jezik Angleški jezik Diplomsko delo 2015-06-23 11:08:29 2015-07-28 13:21:39 2022-05-25 03:07:26 2021-05-08 03:42:56 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4941867 URN:SI:UM:DK:TK8P0DA4 UN_Joksovic_Nina_2015.pdf UN_Joksovic_Nina_2015.pdf 1 C0180E92EFB9B5BACB6D91508DD8EEED 53fdf74721232dda26e84b1c9ce1930fe1ca354b4d68931669c749c22d468cbe 98120ac9-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=72805 Pravna fakulteta 0 0 0