Zastaranje v davčnem pravu

magistrska naloga

Mojca Muha (Author), Aleš Kobal (Mentor)

Abstract

Zastaranje je pravni institut, ki je kot izraz načela pravne varnosti tudi zgodovinsko uveljavljen na vseh pravnih področjih. V Sloveniji je bilo zastaranje z vidika pravne doktrine predmet obširnejših razprav v civilnem in kazenskem pravu ter na drugih pravnih področjih, ne pa tudi na področju davčnega prava, kjer primerjalnopravno ni tako. Ob primerjavi se nomotehnično največ podobnosti pokaže med zastaranjem v davčnem in prekrškovnem pravu, vendar je treba zaradi zgodovinskega razvoja in sorodnosti obveznosti, ki naj bi bila predmet izpolnitve, za polno razumevanje zastaranja v davčnem pravu upoštevati tudi spoznanja pravne stroke iz zasebnega prava. Analiza zakonskih določil, ki urejajo zastaranje v davčnem pravu, ter analiza prakse upravnih organov in sodne prakse kaže, da zakonodaja ne zadosti načelu lex certa, da je mnogokrat predmet spora dejstvo, da zakonske novele ne vsebujejo (ustreznih) prehodnih določb, da praksa ni stabilna ter da druge zakonske norme in tudi uporaba zakonskih pravil o davčnopravnem zastaranju v praksi dejansko izvotljujejo zastaranje kot pravni institut. Zato bi bilo primerno zakonska določila o zastaranju v davčnem pravu spremeniti in jih v praksi uporabljati dosledno upoštevaje namen zastaranja.

Keywords

davčno pravo;zastaranje;zakonska ureditev;zakonska določila;pravna praksa;primerjalnopravni argumenti;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[M. Muha]
UDC:	336.22:347.2(043.3)
COBISS:	5125675
Views:	1500
Downloads:	240
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Prescription in tax law
Secondary abstract:	Prescription is a legal institution which is also historically well-established in all fields of law as an expression of the principle of legal certainty. In Slovenia, prescription was the object of detailed examination in legal doctrine in the fields of private law, criminal law and other fields of law; however, not in the field of tax law, as opposed to other jurisdictions. The comparison shows the greatest similarities between the wordings of the laws in the fields of tax law and misdemeanor law; however, also the findings of legal doctrine from the field of private law need to be considered due to the historical development of prescription in the fields of civil law and tax law and also due to the similarity of the obligation, which is the object of prescription in both aforementioned fields of law. The analysis of the legal provisions pertaining to the prescription in tax law and of the case law of administrative bodies and courts shows that the law does not comply with the lex certa principle. It also shows that the fact that the law does not contain (adequate) transitory provisions often causes disputes, that case law is not settled, and that other legal provisions and also the application of the provisions pertaining to the prescription in tax law, in practice actually undermine the prescription as a legal institution. Therefore, it would seem appropriate to amend the legal provisions pertaining to the prescription in tax law and apply them in practice in line with the intention of the institution of prescription.
Secondary keywords:	prescription in tax law;prescription in other fields of law;legal provisions pertaining to prescription in tax law;application of legal provisions in practice;comparative law;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	V, 109 f.
ID:	9128780