Statute of limitation means the extinguishing of a tax debt or a claim for a refund of tax after the expiry of a certain period of time, which results in the tax authority no longer giving the power to assess, collect or refund the tax. The institute of limitation is justified by non-exercise of the right. It is an institute in which we find the embodiment of several constitutional principles, above all the rule of law.
The institute of statute of limitations is present in all legal fields, which is why in theory a comparison was made with the statute of limitations in civil and misdemeanor law, where it has the most similarities with the latter. Limitation in tax law means preclusion, which is also the key difference with the statute of limitations in civil law.
In the Slovenian legal system statute of limitations in tax law is governed by the Tax Procedure Act (ZDavP-2). The master's thesis deals with the regulation of statute of limitations in tax law, mostly with the regulation of statute of limitations on the right to assess tax, the right to collect tax and the right to refund tax, with the relevant case law.
The importance of case law in the field of statute of limitations in tax law is not negligible, since with it the court supplemented insufficiently defined and lacking extensive legislation. It also helped resolve open questions in tax law where the question remains, what happens to statute of limitations if the assessment decision is abolished and returned to the tax authority of first instance and whether in such a case the Financial Administration of the Republic of Slovenia can reassess the tax.
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