Davčna izvršba s poudarkom na ključnih institutih

diplomsko delo

Danijel Vorih (Author), Bojan Škof (Mentor)

Abstract

V diplomski nalogi sem predstavil davčno izvršbo, ki predstavlja poseben, samostojen postopek znotraj davčnega postopka. Davčna izvršba predstavlja prisilno pridobivanje sredstev za poplačilo davčnega ali drugega upravnega dolga. Naloga predstavlja začetek davčne izvršbe, katero davčni organ začne, če dolžnik v predpisanem roku obveznosti ne poravna oziroma ne poskrbi za ustrezno obliko zavarovanja. Temelj za pričetek davčne izvršbe je izdaja sklepa o izvršbi s strani davčnega organa, ki mora med vrsto obveznih sestavin vsebovati tudi izvršilni naslov, ki mora biti izvršljiv. Skozi nalogo so predstavljeni instituti davčne izvršbe, to je: poroštvo, odpis, odlog, zadržanje, ustavitev in zastaranje. Poseben poudarek je na izbiri načinov in sredstev davčne izvršbe. Kateri način oziroma katero sredstvo davčne izvršbe bo davčni organ uporabil na prvem mestu z zakonom ni določen, vendar nanj napotujejo sama načela. Davčni organ mora med postopkom davčne izvršbe upoštevati sorazmernost poplačila in izvesti davčno izvršbo tako, da je za dolžnika čim manj neugodna. Namen naloge je predstaviti davčno izvršbo ne samo z vidika davčnega organa, ki jo izvaja, marveč tudi s strani dolžnika in tretjih oseb. Tako davčni postopek med vsemi določbami vsebuje tudi institute, namenjene varovanju dolžnika in tretjih, tako vsebuje pravno sredstvo pritožbe in ugovora, določeni predmeti oziroma premoženje pa je iz same davčne izvršbe izvzeto, oziroma je izvršba na te predmete omejena. Potrebno je tudi poudariti, da je za vsako premoženje oziroma predmet izvršbe predpisan postopek rubeža in način prodaje.

Keywords

davčno pravo;davčna izvršba;davčni postopki;pdiplomska dela;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[D. Vorih]
UDC:	34(043.2)
COBISS:	4152107
Views:	2955
Downloads:	447
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	TAX EXECUTION, FOCUSING ON KEY INSTITUTES
Secondary abstract:	My diploma presents a procedure of tax execution, which is a special, independent procedure within a tax procedure. Tax execution presents forceful acquisition of means for payment of tax or other administrative debt. The study presents the beginning of tax execution which the tax authority begins, if the debtor does not fulfil his obligations or does not obtain necessary insurance within prescribed deadline. The basis for the beginning of tax execution is editing of order of execution from tax authority, which has to within equal obligatory components contain adequate executive address, which has to be executive. Through the study are presented the institutes: surety, write off, postponement, to stay, stop and limitation, but the special stress is on which way or means of tax execution will be chosen. Which way or means of tax execution will be applied by the tax authority is not defined by law but the principles themselves determine which one could be used. Tax authority must take into consideration proportion of payment and execute tax execution so that it is least damaging to the debtor. The intention of this study is to present the tax execution not just from tax authorities’ point of view, which execute it, but also from the view of debtor and the third parties. Procedure of tax execution also contains the institutes that protect the debtor and third parties. It contains legal means of appeal and objections, also some of the property objects are excluded from tax execution or tax execution for those objects is limited. It is required to stress out that for every property or object of tax execution there is a prescribed procedure of seizure and way of sale.
Secondary keywords:	Tax execution;tax procedure;order of execution;executive address;means of tax execution;appeal;objections;seizure;object of execution.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fakulteta
Pages:	74 f.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;
ID:	993182