Dedovanje v davčnem pravu - materialnopravni in procesnopravni vidik

magistrsko delo

Klementina Susman (Author), Jernej Podlipnik (Mentor)

Abstract

Legitimna pravica države, da pobira davke, ni sporna, a hkrati ni absolutna oziroma neomejena, saj država s takšnimi dejanji posega v pravico davčnih zavezancev do lastnine oziroma premoženja. Ker se država ne želi odpovedati tistemu, kar ji pripada, mora davčno obveznost preminulega poravnati pravni naslednik, ki ga pravo določa kot dediča. Splošno pravilo, ki je enako kot v dednem pravu, določa, da dedič v celoti prevzame davčne obveznosti in terjatve iz naslova davkov, ki pa ima določene splošne izjeme, ki veljajo za vse vrste davčnih dolgov. Zakonodajalec je za dohodnino na letni ravni določil posebna pravila, saj verjame, da gre za davke, ki so strogo osebne narave. Kot taki prenehajo obstajati, ko davčni zavezanec umre, razen če so izpolnjeni dodatni pogoji. Pogoji pa niso odvisni samo od dneva smrti davčnega zavezanca, temveč tudi od njegove dejavnosti in dejavnosti davčnega organa. Avtorica izpostavi tudi problem skladnosti posebnih pravil z načelom enakosti, kot ga določa Ustava Republike Slovenije. Pravni nasledniki so po nastanku davčne obveznosti, če ta še ni ugotovljena, dolžni opraviti dejanja, ki bi jih sicer moral opraviti davčni zavezanec, da bi se davčna obveznost ugotovila. To pomeni obveznost vložitve davčne napovedi ali davčnega obračuna. Če pa je bila davčna obveznost že odmerjena oziroma obračunana, pa izdani akti predstavljajo izvršilni naslov kot podlago za davčno izvršbo. V zaključku avtorica poda primerjalnopravni pogled glede obravnavanega instituta.

Keywords

davčno pravo;dedno pravo;obdavčevanje;dohodnina;dediči;dedovanje;davčni dolg;načelo enakosti;magistrske diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2020
Typology:	2.09 - Master's Thesis
Organization:	UL PF - Faculty of Law
Publisher:	[K. Susman]
UDC:	336.22:347.65/.68(043.2)
COBISS:	23784707
Views:	591
Downloads:	144
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Inheritance in tax law - substantive legal and procedural legal aspect
Secondary abstract:	The legitimate right of the state to collect taxes is not disputable, but at the same time it is not absolute or unlimited, due to the fact that operations of the state interfere with the rights of the taxpayers to ownership or property. Since the state is not willing to renounce to its rights, the tax obligation of the deceased is transferred to his legal successor, determined by the law as an heir. The general rule, which is the same as in the law of succession, determines that the heir fully takes over the tax obligations and tax debts. Nevertheless, there are some general exceptions applicable to all types of tax debts. On an annual basis the legislator has set special rules, as he believes, the type of the income tax is strictly personal. Such rules are terminated in case of the taxpayer's death, unless the additional conditions are fulfilled. Conditions depend not only on the date of the taxpayer’s death, but also on the taxpayer’s activities and on activities of the tax authority. The author also exposes the problem of compliance of special rules with the principle of the equality before the law, as it is determined by the Constitution of the Republic of Slovenia. In case the tax obligation of the taxpayer has not been determined, the taxpayer’s legal successor is obliged to perform actions to determine the tax obligation, by meaning filing a tax forecast or tax report. In case the tax obligation has already been determined or calculated, the issued legal documents represent the basis for the tax enforcement. In conclusion, author also gives a comparative analysis of the commented area.
Secondary keywords:	taxation;Personal Income Tax;heir;inheritance;tax debt;equality before the law;
Type (COBISS):	Master's thesis/paper
Study programme:	0
Embargo end date (OpenAIRE):	1970-01-01
Thesis comment:	Univ. v Ljubljani, Pravna fak.
Pages:	62 f.
ID:	11915334