Davčna izvršba na dolžnikovo nepremično premoženje

diplomsko delo

Sara Koren (Author), Borut Bratina (Mentor)

Abstract

Davčna izvršba predstavlja prisilno pridobivanje sredstev za poplačilo davčnega ali drugega upravnega postopka. 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. Davčni organ mora pri izvajanju postopka davčne izvršbe skrbeti za sorazmernost poplačila. Pri tem mora poskrbeti, da se varuje osebno dostojanstvo dolžnika in da je sama izvršba za dolžnika kar najmanj neugodna. Na to vpliva tudi odločitev davčnega organa katero sredstvo oziroma način davčne izvršbe bo uporabil za pridobitev sredstev za poplačilo dolga. Zakonodaja taksativno ne ureja zaporedja in načine davčne izvršbe. Določeni vrstni red opredeljujejo načela postopka davčne izvršbe. Načine davčne izvršbe delimo na davčno izvršbo na dolžnikove denarne prejemke, denarna sredstva in na dolžnikove denarne terjatve. Za najbolj učinkovit in s strani davčnega organa največkrat uporabljen način velja davčna izvršba na dolžnikova denarna sredstva pri bankah in hranilnicah. Davčni organ lahko poda sodišču predlog, da zavaruje svoj davčni dolg z vknjižbo zastavne pravice na dolžnikovih nepremičninah. Zavarovanje predstavlja pomemben institut v davčnih postopkih za dosego plačila davčnih obveznosti. V primeru, da davčni organ dolga ni uspel izterjati na podlagi nobenega od navedenih načinov, lahko v primeru, da je dolžnik lastnik nepremičnine opravi izvršbo na to in zahteva njeno prodajo. Davčno izvršbo na nepremičnine ne izvaja davčni organ, ampak jo opravi sodišče. Vodenje postopka na sodišču je poverjeno državnemu pravobranilstvu, kateremu davčni organ pošlje predlog za izvršbo z izvršilnim naslovom. Davčna izvršba na nepremično premoženje dolžnika največkrat pomeni izvršbo na njegovo zemljišče s hišo, v kateri davčni zavezanec dejansko tudi biva. Takšen pristop davčni organ uporablja kot skrajno sredstvo izvršbe in predstavlja zapleten ter dolg proces, kljub temu pa mora davčni organ uporabiti vsa zakonita sredstva prisile, da izterja davčne obveznosti. Pogoj za izvršbo na dolžnikovo nepremično premoženje je, da davkov iz drugega dolžnikovega premoženja, ni bilo mogoče izterjati.

Keywords

davčno pravo;davčni postopek;davčne službe;davčni zavezanci;izvršba;premoženje;nepremičnine;

Data

Language:	Slovenian
Year of publishing:	2011
Source:	Križevci pri Ljutomeru
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Koren]
UDC:	347.952.2
COBISS:	10588444
Views:	4888
Downloads:	635
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax execution on the debtor's real property
Secondary abstract:	Tax enforcement represents a coercive reclamation of the assets for the repayment of the tax or any other administrative procedure. The key element for the introduction of the tax enforcement is the writ of execution, which is initiated by the tax authority and has to (among other mandatory components) contain the enforceable instrument permitting the enforcement. The tax authority has to attend to the proportionality of the debt repayment as it is implementing the tax enforcement. In doing so it has to protect the personal dignity of the debtor and at the same time provide the conditions which are going to be the least harmful for the debtor in the process of the enforcement. The process is also dependent on the decision of the tax authority on what legal measure of the tax enforcement (for the reclamation of one’s assets for the repayment of the debt) it is going to use. The legislation does not explicitly regulate the sequence and the legal measures of the tax enforcement. The specific case priority is set by the principles of the tax enforcement procedure. The legal measures of the tax enforcement are divided to the tax enforcement of the debtor’s cash benefits, financial assets and to the debtor’s financial receivables. The most effective and successful (and therefore most widely used measure of the tax enforcement) is the confiscation of the debtor’s financial assets held by the third parties (such as banks and savings banks). The tax authority can file a claim before the court in order to secure the tax due by entering a lien on debtor’s real property (immovable property). The real estate collateral represents an important legal measure to obtain the payment of the tax liability in tax procedures. In case that the tax authority fails to collect the debt using one of the above mentioned legal measures, it can perform the enforcement on the debtor’s real property (if he owns any) and request for it to be sold. The tax enforcement on real property is not implemented by the tax authority, but by the court. The conduct of procedures before the Court is assigned to the State Attorney’s Office, which receives the writ of execution together with the instrument permitting the enforcement from the tax authority. The tax enforcement on the debtor’s real property most usually means the enforcement or confiscation of the land together with the house in which the taxable person actually lives in. The mentioned legal measure is performed by the tax authority only as the extreme measure of enforcement and when performed it represents a complex and a long lasting legal procedure, however, the tax authority must see to it that all the legal measures of coercion, to enforce the tax liabilities, are used. The sole requirement for the enforcement on debtor’s real property is that the recovery of the tax due from other debtor’s assets was impossible.
Secondary keywords:	tax enforcement;writ of execution;tax procedure;instrument permitting the enforcement;enforceability;tax authority;cash benefits;financial assets;claims on money/receivables;immovable property/real estate/real property;legal measures for enforcement;taxable person;tax due;to enter a lien.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	53 str.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;civil law;civilno pravo;legal procedure;judiciary personnel and organization;pravni postopek;sodni uslužbenci in organizacija sodstva;
ID:	997052