20.500.12556/DKUM-88502 Postopanje Finančne uprave Republike Slovenije v zahtevnejših ukrepih davčne izvršbe z analizo aktualne sodne prakse magistrsko delo The process of the Financial Administration of the Republic of Slovenia in more demanding tax enforcement measures with an analysis of current case law Finančna uprava Republike Slovenije se zaveda pomembnosti dobro delujočega sistema pobiranja javnofinančnih prihodkov in stremi k pravočasnemu izpolnjevanju davčnih obveznosti. Vendar pa se nekateri davčni zavezanci želijo na različne načine izogniti plačilu davčnih obveznosti, zato avtorica v magistrskem delu zaradi lažjega razumevanja na začetku najprej predstavi osnovne pojme davčne izvršbe po Zakonu o davčnem postopku, načela in pomen izvršljivega izvršilnega naslova. Dotakne se tudi predmetov davčne izvršbe in pomena dokaznega bremena. Z rednimi postopki davčne izvršbe ni vedno mogoče izterjati celotnega zapadlega davčnega dolga, zato imajo finančni organi možnost, da ob izpolnjevanju določenih pogojev uporabijo tako imenovane zahtevnejše ukrepe davčne izvršbe. Po želji, da so instituti sistematično obravnavani na enem mestu, jih avtorica v osrednjem delu naloge opiše, analizira, primerja s sodno prakso ter dodatno navede pogoje, kdaj se posamezen institut lahko uporabi. Ali se bo uporabil določen institut, je odvisno od več okoliščin, skupno vsem pa je, da z rednimi ukrepi davčne izvršbe ni bilo mogoče doseči poplačila davčnega dolga v celoti. Ob vsem tem pa obstaja indic, da je dolžnik razpolagal s premoženjem z namenom oškodovanja upnika. V magistrskem delu je poudarek na institutu poroštva po 148. členu Zakonu o davčnem postopku, ki je edini institut, ki ga finančni organ lahko neposredno uporabi, bil pa je tudi zaradi domnevnega posega v enako varstvo pravic in posega v učinkovito pravno varstvo predmet presoje ustavnosti ter zakonitosti na Ustavnem sodišču. Na podlagi izdane odločitve se je kot izredno pomembno izkazalo načelo zaslišanja strank v posebnem ugotovitvenem postopku. Skozi magistrsko delo se potrdi, da so zahtevnejši ukrepi davčne izvršbe v zelo veliko pomoč finančnim organom pri pobiranju davčnih obveznosti, ampak zaradi dokaznega bremena, ki sloni na upniku, le-to prestavlja dodatno težavo pri njihovi uporabi, kar potrjuje tudi sodna praksa. Ob tem pa so za namene prikaza pogostosti uporabe zahtevnejših ukrepov v praksi analizirana letna poročila Finančne uprave Republike Slovenije za zadnjih pet let. The Financial Administration of the Republic of Slovenia acknowledges the importance of a well-functioning system for collecting public finance revenues and aims for timely fulfillment of tax obligations. However, some taxpayers seek to evade tax liabilities in various ways. Therefore, the author of this master's thesis, for the sake of easier comprehension, first introduces basic concepts of tax enforcement procedures according to the Tax Procedure Act, principles, and significance of an enforceable enforcement title. The author also touches upon the subjects of tax enforcement and the significance of the burden of proof. Regular tax enforcement procedures may not always result in the full recovery of due tax debts. Therefore, financial authorities have the option to employ more advanced measures of tax enforcement under certain conditions. With the intention of systematically addressing these institutes in one place, the author describes, analyzes, compares them with judicial practice, and additionally specifies the conditions for the application of each institute. Whether a particular institute will be used depends on various circumstances, but the common denominator is that regular tax enforcement measures have not led to the full repayment of tax debts. Furthermore, there is an indication that the debtor disposed of assets with the intent to harm the creditor. The emphasis in the thesis is on the institute of the pledge according to Article 148 of the Tax Procedure Act, which is the only institute that the financial authority can directly apply. However, it has also been subject to constitutional review by the Constitutional Court due to alleged infringement of equal protection of rights and interference with effective legal protection. Based on the decision issued, the principle of hearing parties in a special fact-finding procedure has proven to be extremely important. Throughout the master's thesis, it is confirmed that more advanced measures of tax enforcement are of great assistance to financial authorities in collecting tax obligations. However, due to the burden of proof, which rests on the creditor, this poses an additional challenge to their application, as confirmed by judicial practice. Additionally, for the purpose of illustrating the frequency of use of more advanced measures in practice, annual reports of the Financial Administration of the Republic of Slovenia for the last five years are analyzed. izvršilni naslov pravna varnost dokazno breme prenos premoženja poroštvo spregled pravne osebnosti izpodbijanje pravnih dejanj dolžnika odškodninska odgovornost skupno premoženje zakoncev. enforcement title legal certainty burden of proof asset transfer the pledge the corporate veil challenging debtor's legal actions liability martial property. true true false N. Klančnik Slovenski jezik Angleški jezik Magistrsko delo/naloga 2024-05-07 14:59:12 2024-06-24 12:26:40 2024-06-25 03:19:19 0000-00-00 00:00:00 2024 0 Maribor 0 Maribor 1 spletni vir (1 datoteka PDF (VI, 50 str.)) 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.225.642(043.3) 199772419 MAG_Klancnik_Natasa_2024.pdf MAG_Klancnik_Natasa_2024.pdf 1 82C140BD865D2357338BBE7E8564405B f896d0f6ac259e62468fc3ee71d3a671b26d24e26922d7ea95c410511f960c19 f4ea25c5-0c7a-11ef-a864-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=179074 Pravna fakulteta 0 0 0