diplomsko delo
Alenka Kaštrun (Author), Aleš Ferčič (Mentor)

Abstract

Načelo varstva zaupanja v pravo, poenostavljeno rečeno, predvideva, da posameznik, ki je utemeljeno zaupal v veljavno pravo in ravnal v skladu z njim, ne bo zaradi tega ob morebitni kasnejši spremembi prava trpel škodljivih posledic in se mu pravni položaj ne bo poslabšal. Učinkovanje za nazaj je načelno prepovedano tako za zakone kot za druge predpise in se lahko uporabi samo kot redka izjema. V tem diplomskem delu obravnavam načelo varstva zaupanja v pravo oz. načelno prepoved retroaktivnega učinkovanja zakonskih predpisov v davčnem pravu. Predstavila bom pojem retroaktivnosti, njegovo razčlenjenost na pravo in nepravo retroaktivnost, ter primere prezrtosti in kršitve tega načela.

Keywords

diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [A. Kaštrun]
UDC: 347.133.8(043.2)
COBISS: 5259307 Link will open in a new window
Views: 2661
Downloads: 444
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Other data

Secondary language: English
Secondary title: ABSTRACT
Secondary abstract: The principle of the protection of legitimate expectations (put simply) provides that an individual who has reasonably trusted and complied with the applicable law will not suffer adverse consequences or face a deterioration of his/her legal situation, ipso facto, upon any possible subsequent amendment to the law. Retroactive effect is in principle prohibited, in reference to laws and other regulations, and can only be used as a rare exception. This diploma work considers the principle of the protection of legitimate expectations or the principle of the prohibition of the retroactive effect of legal provisions in tax law. I will present the concept of retroactivity, its breakdown into true and quasi-retroactivity, and examples of when this principle is ignored and violated.
Secondary keywords: retroactivity;review of the constitutionality;protection of legitimate expectations;the rule of law;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 46 str.
ID: 9167642