Položaj države kot upnika v stečajnih postopkih

Brenčič Ramšak, Tadeja

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Title:	Položaj države kot upnika v stečajnih postopkih
Authors:	ID Brenčič Ramšak, Tadeja (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Brencic_Ramsak_Tadeja_2016.pdf (845,39 KB) MD5: F0BB640241FF0F44B7307DD969D516A5
Language:	Slovenian
Work type:	Master's thesis/paper
Organization:	PF - Faculty of Law
Abstract:	Stičišča in součinkovanje stečajnega prava z drugimi pravnimi materijami so raznolika. To velja tudi še posebej za davčno procesno pravo. Čeprav obe pravni materiji vzporedno večkrat med seboj kolidirata, zaman poskušamo vzpostaviti normiranje (formalnega) stečajno-davčnega prava kot skupek pravnih norm, ki se ukvarjajo z obravnavo davčnih terjatev v okviru plačilne nezmožnosti. Ostaja samo spoznanje, da je obravnavanje tega součinkovanja prepuščena pravni znanosti in sodni praksi. Predmet te raziskave so ustavnopravne zveze obeh pravnih materij in njunih kolizij. Državno in posebej učinkovito naravnano davčno procesno pravo mora stopiti v ozadje, kadar je v nasprotju z določenimi elementi stečajnega prava. Zakon o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju predvideva pravno premoč, kateri podlega tudi davčni upnik. Stičišče davčnega in stečajnega prava zmeraj potrebuje ustavnopravno povezavo. Glede na ustavno pravico do lastnine stečajnih upnikov, ki jim pripadajo temeljne pravice, določa vsebino in omejitve premoženjske pravice upnika. Stečajno pravo je istočasno izraz zagotovila za zaščito temeljnih pravic pred nepotrebno izgubo oziroma razvrednotenjem premoženjske pravice upnika, ki se ga lahko prepreči. Urejevalna funkcija stečajnega prava je bistveno determinirana z ustavnim načelom pravne in socialne države, ustavne pravice do zasebne lastnine, pravice enakosti pred zakonom, pravice varstva človekove osebnosti in dostojanstva ter pravice svobode dela. Sodobna država je davčna država in učinkovito davčno ukrepanje je eden izmed pogojev za njen obstoj. Materialno davčno pravo je namreč zaznamovano s financiranjem države in posledično z načrtovanjem proračuna, kar rezultira v ustavnopravni zahtevi po učinkovitosti in njenim uresničevanjem. Zahtevo po obstoju učinkovite davčne države pa je možno formulirati tako, da je treba enkrat nastale davčne terjatve uveljavljati ne samo učinkovito, temveč tako, da je možen spregled izključno v izjemnih primerih. V nemškem zakonodajnem prostoru se je izoblikovalo pravilo, da ima stečajno pravo prednost pred davčnim pravom. Uveljavljanje pravic iz davčnodolžniškega razmerja nasproti insolventnemu dolžniku se ravna izključno po stečajnem pravu. Čeprav je davčnemu upniku v insolvenčnem zakonu v določenem obsegu dana pravica do prednostne poravnave iz stečajne mase, lahko to pravico po insolvenčnem zakonu uveljavlja le na osnovi predpisov o stečajnem postopku kot vsak drugi stečajni upnik.
Keywords:	davčno pravo, stečajno pravo, kolizije, davčni upnik, država, ustavnopravne povezave
Place of publishing:	Maribor
Year of publishing:	2016
PID:	20.500.12556/DKUM-61265
COBISS.SI-ID:	5195819
NUK URN:	URN:SI:UM:DK:WCRVA7P2
Publication date in DKUM:	19.10.2016
Views:	1450
Downloads:	120
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	Position of the state as a creditor in bankruptcy proceedings
Abstract:	Junction and the combination of the bankruptcy law with other legal matters are diverse. This also applies particularly to the tax procedural law. Although both legal matters repeatedly in parallel with each other collide, we are trying in vain to establish a (formal) bankruptcy-tax law as a set of legal norms that deal with the treatment of tax claims in the context of insolvency. There remains only the realization that the treatment of this interaction is left to the legal sciences and jurisprudence. The subject of this research is constitutional links of the two legal matters and their conflicts. Tax procedural law must step into the background, where it conflicts with certain elements of bankruptcy law. The Financial Operations, Insolvency Proceedings and Compulsory Winding-up Act provides legal superiority, that also the tax creditor has to submit. The junction of tax and bankruptcy law still needs a constitutional link to each other. According to the constitutional right to property of the bankruptcy creditors, the bankruptcy law sets out the content and limits of property rights of the creditor. The bankruptcy law is at the same time an expression of assurances for the protection of fundamental rights against unnecessary loss or depreciation of the property rights of the creditor, which can be prevented. Editing function of bankruptcy law is substantially determined by the constitutional principle of legal and social state, the constitutional right to private property, the right of equality before the law, protection of human personality and dignity, and the right to freedom of work. The effective fiscal action is one of the conditions for the existence of modern state. Substantive tax law is in fact marked by state funding and consequently the planning of the budget, which results in a constitutional requirement for efficiency. The request for the existence of effective tax state is possible to formulate such that the once created tax claim is necessary to exercise not only effective, but also to disregard only in exceptional cases. In German legislative area has grown the rule that a bankruptcy law takes precedence over the tax law. Exercise (tax) rights against the insolvent debtor shall be handled exclusively by insolvency law. Although the tax creditor in the insolvency law is given to a certain extent the right to preferential settlement from the bankruptcy estate, this right according to the Insolvency Act can be exercised only on the basis of the provisions of the bankruptcy proceedings, like any other bankruptcy creditor.
Keywords:	tax law, bankruptcy law, collision, tax creditor, state, constitutional link

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