IZBRANE PROCESNE DILEME PRAVNEGA NASLEDSTVA V DAVČNEM POSTOPKU : magistrsko delo

Tomažič, Matjaž (author), Kovač, Polonca (mentor)

Problematika magistrskega dela se nanaša na legitimacijo in položaj drugih oseb v davčnih postopkih, kot so primarni zavezanci, zlasti z vidika pravnega nasledstva. Namen raziskovanja je poglobljena in kritična analiza procesnih dilem pravnega nasledstva in sorodnih institutov v davčnem postopku. Zlasti preko treh dilem, ki so (1) določitev pravnega naslednika, (2) njegova umestitev v postopek izvršbe in (3) povezava pravnega naslednika s predmetom obdavčitve, upoštevajoč časovni vidik, sta raziskani teorija in praksa v Sloveniji. Primerjalno je problematika proučena tudi na primeru Avstrije. Poglavitna razloga za raziskovanje sta vpliv dilem na procesna in ustavna jamstva vpletenih oseb ter razumevanje teoretičnih izhodišč. Pri raziskovanju so bile uporabljene naslednje znanstvene metode: deskriptivna, dogmatska, normativna in primerjalno-pravna metoda, metoda analize in sinteze, zgodovinska metoda, študija primera, induktivna in deduktivna metoda, aksiološko-deontološka metoda, metoda abstrakcije in konkretizacije ter intervju. Tako je bila problematika proučena s teoretičnega vidika, glede določb predpisov ter ravnanja davčnih organov in sodišč. Ugotovitve izpostavljajo tveganje za vpliv proučevanih dilem na procesne garancije prizadetih oseb po Ustavi RS, ZDavP-2 in ZUP. Položaj pravnih naslednikov pri tem neredko ni urejen tako, da bi bilo uveljavljanje njihovih pravic skladno s teoretičnimi izhodišči ustavnega in upravnega procesnega prava. Obravnavane dileme so delno prepoznane na FURS, vendar niso obravnavane v širšem kontekstu s ciljem enotnih standardov v odmernih in drugih davčnih postopkih. Ugotovljena je bila primerljivost avstrijske ureditve s slovensko. Uporabnost dela je izkazana zlasti z vidika razvoja teorije, ozaveščanja problematike, izboljšave zakonodaje in predvsem bolj sistemskega ravnanja davčnih organov in sodne prakse v prihodnje.

• Language: Slovenian
• Keywords: davčni postopek, legitimacija strank, pravni naslednik, dedič, porok, davčna izvršba, procesne pravice, ustavna jamstva
• Work type: Master's thesis/paper
• Typology: 2.09 - Master's Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [M. Tomažič]
• Year: 2020
• Number of pages: X, 112 str.
• PID: 20.500.12556/RUL-121855
• UDC: 336.22
• COBISS.SI-ID: 35732483
• Publication date in RUL: 03.11.2020

Secondary language

• Language: English
• Title: SELECTED PROCEDURAL DILEMMAS OF LEGAL SUCCESSION IN TAX PROCEEDING

Abstract

The master's thesis deals with the issue of the legitimacy and position of other persons in tax proceedings, such as primary taxpayers, mainly from the aspect of legal succession. The research purpose is an in-depth and critical analysis of the procedural dilemmas of legal succession and of related institutes in tax proceedings. In particular, the theory and practice in Slovenia are explored through three dilemmas, which are: (1) determination of the legal successor, (2) its placement in the enforcement proceeding, and (3) connection of the legal successor with the subject of taxation, taking into account the temporal aspect. Comparatively, the case of Austria is also studied. The main reason for the research is the impact of these dilemmas on the procedural and constitutional guarantees of the persons involved and the understanding of theoretical starting points. The following scientific methods were used in the research: descriptive, dogmatic, normative and comparative-legal method, method of analysis and synthesis, historical method, case study, inductive and deductive method, axiological-deontological method, method of abstraction and concretization, and interview. Thus, the issue was examined from a theoretical point of view concerning the provisions of regulations and the conduct of tax authorities and courts. The findings highlight the risk of the impact of the studied dilemmas on the procedural guarantees of the affected persons according to the Constitution of the Republic of Slovenia, ZDavP-2 and ZUP. Legal successors' position is often not regulated in such a way that the exercise of their rights would comply with the theoretical starting points of constitutional and administrative procedural law. The dilemmas discussed have been partially identified by FURS but are not addressed in a broader context with the goal of establishing uniform standards in assessment and other tax proceedings. However, the comparability of the Austrian system with the Slovenian one has been established. The applicability of the thesis has been demonstrated mostly in terms of the development of theory, raising awareness of the issue, improving legislation, and, above all, enabling more systematic conduct of tax authorities and case law in the future.

• Keywords: tax proceeding, legitimacy of parties, legal successor, heir, guarantor, tax enforcement, procedural rights, constitutional guarantees