20.500.12556/DKUM-83722 The (un)constitutionality of the financial investigation as provided by the Financial Administration Act – a case study (Ne)ustavnost finančne preiskave po Zakonu o finančni upravi – študija primera Purpose: The article provides an in-depth analysis of the regulation of financial investigations under the Financial Administration Act (“Zakon o finančni upravi (ZFU)”, 2014) and the manner of implementing the regulatory framework of this instrument in Slovenia. It presents the conditions for the initiation of a financial investigation, along with the competence and authorisations of investigators, the status of a person under investigation, and the procedure and conclusion of a financial investigation. In the article we take the position that either the existing regulatory framework or the manner in which the regulatory framework of financial investigation is implemented is unconstitutional. Design/Methods/Approach: We applied the normative method, the analysis and synthesis method, and a case study. Findings: We claim that Article 100 of the “ZFU” (2014), which governs financial investigations, is not compliant with the Constitution or the manner in which this provision is implemented by the Financial Administration of the Republic of Slovenia, which also has support in courts’ decisions. The Financial Administration, the Administrative Court and courts of general jurisdiction interpret and implement Article 100 of the “ZFU”, in the section relating to the moment in which a financial investigation is completed and tax inspection proceedings begin, in a way that is not compliant with the explanation by the Constitutional Court of the Republic of Slovenia in decision No. U-I-69/22-4. Research Limitations/Implications: The research does not include a comparative analysis, i.e., an analysis of the regulation and practice of conducting financial investigations pertaining to infringements of tax regulations in other countries. Namen prispevka: Prispevek podaja poglobljeno analizo ureditve finančnih preiskav po Zakonu o finančni upravi (“ZFU”, 2014) in način izvajanja regulativnega okvira tega instrumenta v Sloveniji. Predstavlja pogoje za uvedbo finančne preiskave, pristojnosti in pooblastila preiskovalcev, status preiskovanca ter postopek in zaključek finančne preiskave. V prispevku zagovarjamo stališče, da je bodisi obstoječi regulativni okvir bodisi način izvajanja regulativnega okvira finančne preiskave protiustaven. Metode: Uporabili smo normativno metodo, metodo analize in sinteze ter študijo primera. Ugotovitve: Trdimo, da 100. člen “ZFU” (2014), ki ureja finančne preiskave, ni v skladu z Ustavo oziroma načinom izvajanja te določbe s strani Finančne uprave RS, ki ima oporo tudi v odločbah sodišč. Finančna uprava, Upravno sodišče in sodišča splošne pristojnosti razlagajo in izvajajo 100. člen “ZFU” v delu, ki se nanaša na trenutek, ko je končana finančna preiskava in začet postopek davčnega inšpekcijskega nadzora, na način, ki ni skladen z obrazložitvijo Ustavnega sodišča Republike Slovenije v odločbi št. U-I-69/22-4. Omejitve/uporabnost raziskave: Raziskava ne vključuje primerjalne analize, to je analize ureditve in prakse izvajanja finančnih preiskav v zvezi s kršitvami davčnih predpisov v drugih državah. Financial Administration Act financial investigations financial administration constitution Zakon o finančni upravi finančne preiskave finančna uprava ustava true true true Angleški jezik Slovenski jezik Članek v reviji 2023-01-27 11:12:18 2023-01-27 11:12:18 2023-01-28 03:05:12 0000-00-00 00:00:00 2022 0 0 str. 136-148 št. 2 Letn. 24 2022 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2022-01-01 336.1.07 139702787 2232-2981 https://www.fvv.um.si/rv/arhiv/2022-2/03_Flander_rV-2022-2.html 1 146738c7-9e2b-11ed-862a-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=165455 https://www.fvv.um.si/rv/arhiv/2022-2/03_Flander_rV-2022-2.pdf 1 1460153e-9e2b-11ed-862a-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=165454 Fakulteta za varnostne vede Varstvoslovje 0 0 0