diplomsko delo
Helena Lipovec (Author), Božo Grafenauer (Mentor)

Abstract

Izvršba ali eksekucija je institut, ki omogoča prisilno izvršbo tako denarnih kot nedenarnih obveznosti. Do realizacije izvršbe pride, ko posameznik, pravna oseba ali druga stranka ne izpolni obveznosti, določene bodisi z odločbo upravnega organa bodisi z odločbo sodišča. Šele takrat je namreč pomembno, da obstajajo vzvodi, ki prisilijo dolžnika, da izvrši tisto, kar mu je bilo s pravnim aktom naloženo. V kolikor teh mehanizmov ne bi poznali, sploh ne bi mogli govoriti o prisilni izvedljivosti kot bistveni lastnosti prava. Prisilni organ pa je lahko le država, ki naj s svojo intervencijo vzpostavi tako stanje, kot izhaja iz pravnomočne odločbe; samopomoč namreč načeloma ni dovoljena. V diplomski nalogi je na kratko predstavljen postopek upravne izvršbe, poseben poudarek in jedro diplomske naloge pa predstavlja opis postopka davčne izvršbe kot dela upravne izvršbe. Izvršitev upravnih odločb se po ZUP, tako za denarne kot nedenarne obveznosti, opravi z upravno izvršbo. Upravna izvršba pa se nato deli na klasično upravno izvršbo, kadar gre za izterjavo nedenarnih obveznosti, ter na davčno izvršbo, ko pristojni organ izterjuje denarne obveznosti. ZUP v celoti ureja izvršbo nedenarnih obveznosti v upravnem postopku, za izvršbo denarnih obveznosti pa napotuje na uporabo ZdavP-2. Kljub napotitvi na uporabo ZdavP-2 za izterjavo davčnih in drugih denarnih obveznosti se tudi za te obveznosti še vedno subsidiarno uporablja ZUP. Za izterjavo davčnih in drugih denarnih obveznosti je pomemben še ZIZ in njegova uporaba, vendar le v primeru, ko gre za izvršbo na nepremično premoženje oziroma ko gre za izvršbo na delež družbenika v družbi in iz premoženjskih pravic.

Keywords

izvršba denarnih obveznosti;davčna izvršba;rubež;prisilna izvedljivost;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [H. Lipovec]
UDC: 34(043.2)
COBISS: 4272939 Link will open in a new window
Views: 6348
Downloads: 785
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Other data

Secondary language: English
Secondary title: THE EXECUTION OF MONETARY OBLIGATIONS IN THE ADMINISTRATIVE PROCEDURE
Secondary abstract: The execution is an instrument that enables forced execution of both monetary and non-monetary obligations. The execution is performed when an individual, legal person or other party does not meet the obligations set by the decision of either the administrative authority or by the court. Only then it is important that there are levers that compel the debtor to execute something that has been ordered to him by the legal act. If these mechanisms would not exist, we could not be talking about forced execution as a fundamental feature of law. Only the state can be the coercive authority which establishes such conditions, as derived from the final decision, while self-aid is usually not allowed. The thesis describes briefly the process of the administrative execution with the emphasis on the description of the processes of the tax execution as part of administrative execution. The execution of administrative decisions for both monetary and non-monetary obligations is performed with administrative execution under ZUP. The administrative execution is then divided into classical administrative execution when claiming non-monetary obligations and tax execution when claiming monetary obligations. The execution of non-monetary obligations in the administrative procedure is entirely governed by ZUP; meanwhile the execution of monetary obligations refers to ZdavP-2. Despite the referral towards using ZdavP-2 for executing tax and other monetary obligations, ZUP can also be used for the same obligations as a residual source. For the execution of tax and other monetary obligations the use of ZIZ is also important, but only when it comes to execution of estate property or the execution of the share of the partner in the company and from the property rights.
Secondary keywords: execution of monetary obligations;administrative execution process;tax execution;forced execution;garnishee;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 105 f.
Keywords (UDC): social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;
ID: 1016108