Problematika dokazovanja in dokaznega bremena v davčnem ugotovitvenem postopku

Jerovšek Verbič, Vanja

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Title:	Problematika dokazovanja in dokaznega bremena v davčnem ugotovitvenem postopku
Authors:	ID Jerovšek Verbič, Vanja (Author) ID Kobal, Aleš (Mentor) More about this mentor...
Files:	MAG_Jerovsek_Verbic_Vanja_2013.pdf (1005,90 KB) MD5: D5E57B9262B769A261E89067D787C8E3
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	V magistrski nalogi so obravnavani problemi dokazovanja in dokaznega bremena kot osrednjega dela davčnega ugotovitvenega postopka. Namen ugotovitvenega postopka je, da se ugotovijo dejstva in okoliščine konkretnega primera, ki so pomembne za sprejem zakonite odločitve v davčni zadevi, ter zavezancem za davek omogočiti zavarovanje njihovih koristi in pravic. Edina podlaga za odločanje je lahko materialna resnica, izjeme lahko določa le zakon. Dejstva in okoliščine se ugotavljajo z dokazi, ki so osrednji instrument ugotovitvenega postopka in brez njihove izvedbe ni mogoče zadostiti načelu materialne resnice v davčnih zadevah. Presojo verodostojnosti pridobljenega dokaza za ugotovitev določenega dejstva in uporabo tistih dokazov, ki jih davčni organ šteje za neizpodbojne, se izvede po postopku dokazovanja. Dokazno breme v tem postopku je na davčnem organu, ki sme uporabiti davčnopravno normo le takrat, ko so v konkretnem primeru izpolnjene vse abstraktno določene predpostavke. Tako je dolžnost davčnega organa, da dokaže dejstva, na podlagi katerih nastane, se poveča ali ne nastane oziroma se zmanjša davčna obveznost. Ta postopek oziroma proces pa je lahko uspešen le, če davčni organ materialno pravo dobro pozna že ob začetku dokazovanja v posamezni zadevi ter da izvede tudi dokaze, izvedbo katerih mu je predlagal zavezanec za davek.
Keywords:	Davčni postopek, posebni upravni postopki, načelo subsidiarnosti, davčni ugotovitveni postopek, ugotavljanja dejstev, načela dokaznega postopka, dokazovanje v sodnih postopkih, materialna resnica, dokazno breme, cenitveni postopek, dolžnost izvedbe dokazov, načelo proste presoje dokazov.
Place of publishing:	Šentjur
Publisher:	[V. Jerovšek Verbič]
Year of publishing:	2013
PID:	20.500.12556/DKUM-40998
UDC:	336.2(043.2)
COBISS.SI-ID:	4548139
NUK URN:	URN:SI:UM:DK:GJTHVCVM
Publication date in DKUM:	22.08.2013
Views:	3657
Downloads:	690
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	The problem of proof and the burden of proof to the tax assessment procedure
Abstract:	The thesis will address the problems of proof and the burden of the tax as the central part of the panel proceedings. The purpose of the panel process is to identify the facts and circumstances of the case which are relevant for a legal decision in the tax case, and allow taxpayers to cover their tax benefits and rights. The only basis for deciding the truth may be material, exceptions can only be determined by law. The facts and circumstances are established by evidence that the central instrument panel process and without their implementation is not possible to meet the principle of material truth in taxation matters. Assess the veracity of the findings obtained evidence for a specific application of those facts and evidence that the tax authority is deemed to be non-actionable, shall be the procedure of proof. The burden of proof in this proceeding, the tax authority, which may be used tax legal norm only when they are met in this case all the assumptions in the abstract. Thus, the tax authority has a duty to prove facts from which arises is whether or not resulting from increases or decreases the tax liability. This procedure or process that can only be successful if the tax authority knows the substantive law at the outset of proof in each case and to carry out the evidence, the performance of which it is proposed subject to tax.
Keywords:	Tax procedure, specific administrative procedures, principle of subsidiarity, tax assessment procedure, finding facts, principles of evidence procedure, averment in judicial proceedings, material truth, burden of proof, valuation process, duty of realisation of evidences, principle of free judgements of evidences.

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