Davčna izvršba na poslovne deleže in nepremičnine

diplomsko delo

Ksenija Volšak (Author), Bojan Škof (Mentor)

Abstract

Davčni organ izterjuje davke oziroma prispevke, ki so prihodek državnega proračuna in proračunov lokalnih skupnosti, ter prispevke, ki so prihodek Zavoda za zdravstveno zavarovanje in Zavoda za pokojninsko zavarovanje. Prav tako izterjuje neplačane nedavčne obveznosti na podlagi tujih zahtevkov (neplačane globe ministrstva za notranje zadeve, mestnega redarstva, neplačane sodne takse, inšpekcijske odločbe ...) in tudi EU. Če davčni zavezanec davka ne plača v predpisanih rokih, davčni organ izda sklep o izvršbi ali nadaljuje z rubežem premoženja. V skladu s 145. členom Zakona o davčnem postopku (ZDavP-2) je lahko povod za izvršbo katerikoli izvršilni naslov, ki nalaga davčnemu organu plačilo obveznosti, ne glede na to, ali gre za plačilo davka, obveznosti iz naslova prekrška ali druge vrste neporavnane obveznosti. Za izvršljivost izvršbe mora dolžnik premoženja davčnemu organu v predpisanem roku predložiti seznam premoženja. Če organ davka ne more izterjati iz premoženja dolžnika fizične osebe, ga izterja iz premoženja ožjih družinskih članov, ki so to premoženje neodplačno oziroma po nižji ceni od tržne dobili od dolžnika v/po letu, v katerem je davčna obveznost nastala, do vrednosti tako pridobljenega premoženja. Izvršba se začne, če je davčni dolg višji od 10 evrov. Sklep o izvršbi praviloma izda pristojni davčni urad ali davčni urad, na področju katerega je nastal davčni dolg. Vse stroške izvršbe nosi davčni dolžnik.

Keywords

davčno pravo;davčna izvršba;davki;nepremičnine;poslovni delež;javna dražba;davčna obveznost;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2012
Source:	Šentjanž
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[K. Volšak]
UDC:	34(043.2)
COBISS:	4345643
Views:	2187
Downloads:	294
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	TAX EXECUTION ON PROFIT SHARES AND REAL ESTATE
Secondary abstract:	Contributions and taxes that represent income of state budget, local communities, institution for health insurance, and institution for pension are collected by the revenue office. On the behalf of other authorities, revenue office also collects unpaid non-tax obligations such as unpaid fines of ministry of internal affairs, unpaid court fines… Revenue office also collects non-tax obligations for EU. Tax authority issues a decree for tax execution or property seizure in case the taxpayer does not pay taxes in appointed time. Tax procedure act defines in its 145 article that any executive title can be a basis for tax enforcement that binds tax authority to pay its obligations. These obligations can refer to tax payment, miner offences or other unpaid obligations. Taxpayer must provide the list of his proprety in appointed time. Upon that tax authority can preform tax execution. If tax execution is not possible on taxpayer's property, it can also be preformed on property that belongs to his close family in case they recieved this property from taxpayer for free or bought it at a price that is lower then market price. Tax obligation exists for family members only if they recieved or bought this property after the formation of tax obligation. The height of their obligation is up to the property's value. Tax execution begins if the tax dept is higher then 10 euro. Decree for tax execution is issued by the revenue office. The jurisdiction can also come under the revenue office that covers the territory where tax dept originates. Taxpayer must pay costs for tax execution.
Secondary keywords:	Tax enforcement;tax;real estate;business share;public auction;tax liability;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	59 f.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;
ID:	998622