Vloga pritožbenega organa v davčnih postopkih : magistrsko delo

Homec, Robert (avtor), Kovač, Polonca (mentor)

Pravno sredstvo je z ustavo ali zakonom določena pravna institucija, s katero se lahko sproži postopek za presojo skladnosti posamičnega (upravnega) akta s pravno normo, določeno v materialnih predpisih, bistvenimi procesnimi pravili in je v funkciji tako varstva pravic strank kot javne koristi. Vložitev pritožbe kot ustavne garancije predstavlja ustavno jamstvo davčnih zavezancev. S pomočjo teoretičnih predpostavk, veljavnih predpisov in analize drugostopenjskih odločitev v pritožbenih postopkih je v magistrskem delu prikazana vloga pritožbenega organa v davčnih upravnih postopkih. Problematika magistrskega dela se osredotoča na ustreznost obstoječe pravne ureditve 251. člena Zakona o splošnem upravnem postopku (ZUP) glede (ne)meritornega odločanja drugostopenjskega organa v pritožbenem postopku, razloge, zaradi katerih pritožbeni organ v davčnem postopku vrne zadeve v ponovno odločanje organu prve stopnje, in primerljivosti reševanja pritožb v davčnih postopkih v Republiki Avstriji in Republiki Sloveniji. Pri raziskovanju so bile uporabljene normativna, deskriptivna, dogmatska, primerjalno-pravna, statistična analiza, induktivna in deduktivna metoda, metoda nestrukturiranega intervjuja in aksiološko-deontološko metoda. V magistrskem je bilo s pomočjo uporabljenih metod ugotovljeno, da je pravna ureditev 251. člena ZUP glede vloge drugostopenjskega organa v pritožbenem postopku ustrezna in sprememba ne bi vplivala nato, da se pritožbeni postopek hitreje zaključi. Glede primerjalne analize slovenskega in avstrijskega pritožbenega postopka v davčnih zadevah je bilo ugotovljeno, da so pravna ureditev in norme reševanje pritožb v davčnih postopkih med državama le delno primerljive, ker je z letom 2014 Avstrija ukinila instančnost odločanja o pritožbah v davčnih postopkih z uvedbo Zveznega finančnega sodišča, kar bi v Sloveniji ne pomenilo nujne izboljšave.

• Jezik: Slovenski jezik
• Ključne besede: davčni postopek, pravna sredstva, pritožba, drugostopenjsko odločanje, ZUP, primerjava Avstrija
• Vrsta gradiva: Magistrsko delo/naloga
• Tipologija: 2.09 - Magistrsko delo
• Organizacija: FU - Fakulteta za upravo
• Kraj izida: Ljubljana
• Založnik: [R. Homec]
• Leto izida: 2024
• Št. strani: XII, 125 str.
• PID: 20.500.12556/RUL-158508
• UDK: 346.92:336.22(497.4:436)(043.2)
• COBISS.SI-ID: 199364611
• Datum objave v RUL: 14.06.2024

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: The role of the appeal authority in tax procedures

Izvleček

A legal remedy is a legal institution established by the Constitution or by law, through which a procedure may be initiated to review the conformity of an individual (administrative) act with a legal norm laid down in substantive rules or essential procedural rules, and which serves the function of protecting both the rights of the parties and the public interest. The lodging of an appeal as a constitutional guarantee constitutes a constitutional guarantee for taxpayers. In this context, the Master's thesis illustrates the role of the appellate authority in tax administrative proceedings by means of theoretical assumptions, the applicable rules and an analysis of second-instance decisions in appeal proceedings. The issues addressed in the master's thesis focus on the adequacy of the existing legal regulation of Article 251 of the Act on General Administrative Procedure (ZUP) with regard to the (non-)merits of the second-instance decision of the appellate authority in appeal proceedings, the reasons for which the appellate authority in tax proceedings refers cases back to the first-instance authority for reconsideration, and the comparability of the resolution of appeals in tax proceedings in the Republic of Austria and the Republic of Slovenia. The research used normative, descriptive, dogmatic, comparative-legal, statistical analysis, inductive and deductive methods, unstructured interview method and axiological-deontological method. The methods used in my master's thesis led me to the conclusion that the legal regulation of Article 251 of the ZUP regarding the role of the second-instance body in the appeal procedure is appropriate and that a change would not have the effect of bringing the appeal procedure to a quicker conclusion. As regards the comparative analysis of the Slovenian and Austrian tax appeal procedure, it was found that the legal regulation and the norms for the resolution of appeals in tax proceedings are only partially comparable between the two countries, because as of 2014 Austria abolished the instance of deciding on appeals in tax proceedings by introducing the Federal Finance Court, which would not be a necessary improvement in Slovenia.

• Ključne besede: tax-procedure, remedies, appeal, second-instance decision, comparison Austria