20.500.12556/RUL-144543 Davčno poroštvo – odgovornost tretjih oseb za davčne obveznosti davčnih dolžnikov Tax guarantee – third party liability for tax obligations of tax debtors Sodobni davčni postopek za zagotovitev prihodkov skladno z načelom zakonitega in pravočasnega izpolnjevanja davčnih obveznosti od davčnega organa zahteva uporabo vse bolj inovativnih zakonskih možnosti, med drugim institute davčnega poroštva, ki predvidevajo subsidiarno izterjavo tretjih oseb za obveznosti davčnega zavezanca ali plačnika davka. Magistrsko delo obravnava možnosti, sistemizacijo in materialne pogoje tovrstnih personalnih zavarovanj, tako po davčnih kot tudi nekaterih nedavčnih predpisih, in vseskozi opozarja na ustrezno sorazmerje pri zagotavljanju procesnih kavtel davčnih porokov in preprečevanje zlorab davčnih dolžnikov v luči zagotavljanja finančnih virov za nemoteno delovanje države. Podrobnejši pregled je namenjen institutu davčnega poroštva po 148. členu Zakona o davčnem postopku, ki predvideva izterjavo povezanih in drugih oseb v primeru odsvojitve premoženja ali prenosa dejavnosti z namenom izogiba plačila davčne obveznosti, in predstavitvi z njim povezane procesne problematike, na katero je nedavno odgovorilo Ustavno sodišče Republike Slovenije in zakonodajalcu naložilo, da položaj porokov v postopku ugotavljanja pogojev za njihove obveznosti ustavnoskladno normativno uredi. Delo se dotakne še nekaterih davčnih institutov poroštvene odgovornosti specifičnih skupin subjektov, ki so ključni za uspešnost davčne izvršbe, kot so banke, delodajalci in dolžnikovi dolžniki. Subsidiarna odgovornost v teh primerih temelji na opustitvi dolžnostnega ravnanja odtegnitve in izplačila davčne obveznosti ter ima naravo posebne neposlovne odškodninske odgovornosti. In order to uphold the legal obligation of tax compliance and prompt payment as mandated by the principle of legal and timely satisfaction of tax liabilities, it is essential to adopt modern legal solutions. Such solutions include the implementation of the institute of tax guarantee, which may be imposed upon transferees of the taxpayer or other entities, thereby enabling the tax authority to effectively assess and collect taxes from said third parties. This master thesis addresses the various alternatives available to the tax authority, systematization, and material conditions of personal guarantees of this nature, both in terms of tax and other non-tax laws and regulations, and emphasizes the significance of preserving a balance between safeguarding the rights of tax debtors and guaranteeing the efficient collection of tax revenue for the financial stability of the country. A more in-depth analysis focuses on the tax guarantee institute under Article 148 of the Tax Procedure Act, which, under certain conditions, permits the recovery from the property of associated and other persons in case of forfeiture of property or transfer of business activities with the intent to evade payment of taxes, and the illustration of the procedural issues associated with it, which were recently addressed by the Constitutional Court of the Republic of Slovenia, leading to the enactment of new legislation. Additionally, the study conducts a thorough examination of the tax guarantee responsibility for suspended withdrawal and payment, imposed upon certain individuals and entities essential to effective tax enforcement, including financial institutions, employers, and third-party debtors of tax debtors. In the event of failure by said entities to adhere to an enforcement order, the tax may be recoverable from them in accordance with applicable laws and regulations. davčno poroštvo odgovornost tretjih oseb učinkovitost davčne izvršbe davčna izvršba davčno izogibanje načelo zakonitega in pravočasnega izpolnjevanja davčnih obveznosti odgovornost za opuščeno odtegnitev in izplačilo tax guarantee third party tax liability tax enforcement efficiency tax enforcement procedure tax evasion principle of legal and timely fulfilment and payment of tax liabilities responsibility for suspended withdrawal and payment true false false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2023-03-01 09:00:02 2023-03-01 09:00:16 2023-03-31 10:30:17 0000-00-00 00:00:00 2023 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1970-01-01 110604 147348739 12473.pdf 12473.pdf 1 09D19B53BA26BCE01070789C6479B291 dcdbee51e5183010729e67356f3c4b02db5248402beeca12f7d13c5c4576231f 188b94cb-b807-11ed-a314-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=166944 Pravna fakulteta 0 0 0