magistrsko delo
Milena Derling (Author), Bojan Škof (Mentor)

Abstract

Zakon o davčnem postopku (ZDavP-2) v 1. odstavku 102. člena omogoča odlog oziroma obročno plačevanje davka za poslovne subjekte v primerih hujše gospodarske škode in določa, da davčni organ lahko dovoli odlog plačila davka za čas do dveh let oziroma dovoli plačilo davka v največ 24 mesečnih obrokih v obdobju 24 mesecev, če bi davčnemu zavezancu zaradi trajnejše nelikvidnosti ali izgube sposobnosti pridobivanja prihodkov iz razlogov, na katere davčni zavezanec ni mogel vplivati, nastala hujša gospodarska škoda in bi davčnemu zavezancu odlog oziroma obročno plačevanje davka omogočilo preprečitev hujše gospodarske škode. Podrobnejši kriteriji in način za ugotavljanje hujše gospodarske škode so določeni v Pravilniku o izvajanju Zakona o davčnem postopku (PZDavP-2), ki podrobneje ureja izvajanje ZDavP-2, v členih od 40 do 43.a. Na podlagi 2. odstavka 102. člena ZDavP-2, davčni organ lahko v primerih preventivnega finančnega prestrukturiranja ali poenostavljene prisilne poravnave v skladu z Zakonom o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju (ZFPPIPP), dovoli obročno plačilo davka v največ 60 mesečnih obrokih, če davčni zavezanec predloži pravnomočni sklep, s katerim je potrjen sporazum o finančnem prestrukturiranju, ali sklep o potrjeni poenostavljeni prisilni poravnavi. V 1. odstavku 103. člena ZDavP-2 so določeni posebni primeri odloga oziroma obročnega plačevanja davka. Ne glede na izpolnjevanje pogojev iz 102. člena ZDavP-2, davčni organ lahko dovoli plačilo davka v največ 24 mesečnih obrokih ali dovoli odlog plačila davka za največ 24 mesecev, če davčni zavezanec predloži katerikoli instrument zavarovanja iz 117. člena ZDavP-2 ali dovoli vknjižbo zastavne pravice v ustrezen register.

Keywords

davek;davčni organ;davčni zavezanec;poslovni subjekt;odlog plačila davka;obročno plačevanje davka;trajnejša nelikvidnost;izguba sposobnosti pridobivanja prihodkov;hujša gospodarska škoda;magistrska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: M. Derling]
UDC: 336.22(043.3)
COBISS: 5489963 Link will open in a new window
Views: 835
Downloads: 132
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: Tax payment deferral and tax payment in installments to business entities in case of a serious economic damage
Secondary abstract: The Tax Procedure Act enables in Article 102, paragraph one, tax payment deferral and tax payment by installments to business entities in case of a serious economic damage and stipulates that tax authority may authorize tax payment deferral for two years or within a maximum by 24 monthly installments in a period of 24 months, if the event of longterm illiquidity or loss of income capability, taxpayer would have suffered serious economic damage for reasons beyond his control, and that would enable taxpayer to prevent serious economic damage. Detailed criteria and standards to determine serious economic damage are set in Rules on the implementation of Tax procedure act, which regulate the implementation of the Tax Procedure Act in articles from 40 to 43a. Persuant to Article 102, paragraph two of the Tax Procedure Act, tax authority in cases of preventive financial restructuring or simplified compulsory settlement can in accordance with the Financial Operations, Insolvency Proceedings and Coercive Terminations Act authorize tax payments by installments up to 60 monthly installments, if a taxpayer submits a legally effective decree with which is confirmed financial restructuring agreement or decree about confirmed simplified compulsory settlement. In the first paragraph Article 103 of the Tax Procedure Act are specified special cases of tax payment deferral and tax payments by installments. Notwithstanding the fulfillment of the conditions set in Article 102 of the Tax Procedure Act, the tax authority may allow payment of tax within a maximum of 24 monthly installments, or allow a deferred payment of tax for a maximum of 24 months, if the taxpayer submits any instrument of insurance referred to Article 117 of the Tax Procedure Act, or authorize an entry in the possessory lien in an appropriate register.
Secondary keywords: tax;tax authority;taxpayer;business entity;tax deferral;tax payments in installments;longterm illiquidity;the loss of income capability;serious economic damage;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 66 f.
ID: 10862216