Zavarovanje izpolnitve davčne obveznosti z začasnim sklepom za zavarovanje

Uršič, Teja (author), Kerševan, Erik (mentor)

Pristojni davčni organ, na podlagi določb Zakona o davčnem postopku , pred izdajo odločbe ali pred potekom roka za predložitev obračuna davka zavaruje izpolnitev davčne obveznosti, če na podlagi podatkov, ki jih ima o zavezancu za davek, utemeljeno pričakuje, da bo izpolnitev davčne obveznosti onemogočena ali precej otežena. V kolikor davčna obveznost presega 50.000 EUR, mora davčni organ, pred izdajo odločbe ali po poteku roka za predložitev davčnega obračuna, zavarovati njeno izpolnitev. Ena izmed vrst zavarovanja, ki jih ima davčni organ pri tem na voljo, je začasni sklep za zavarovanje. Z začasnim sklepom za zavarovanje se zavezancu za davek lahko omeji oziroma prepove razpolaganje z njegovimi sredstvi, ki jih ima na računih pri bankah ali hranilnicah, s terjatvami, ki jih ima do tretjih oseb ali do davčnega organa, z njegovimi premičninami, nepremičninami ali deleži, ki jih ima v družbah. Navedeno nedvomno posega v pravni položaj oziroma v premoženjske pravice zavezanca za davek, vprašanji pa sta, ali zakonsko določene predpostavke za zavarovanje izpolnitve davčne obveznosti z začasnim sklepom za zavarovanje oziroma predpostavke, ki jih je iz zakonskih določb izpeljala sodna praksa tovrsten poseg v pravice zavezanca za davek v zadostni meri opravičujejo in ali je zavezancu za davek dejansko zagotovljeno učinkovito pravno sredstvo za presojo pravilnosti in zakonitosti posega. Predmetno magistrsko diplomsko delo preko predstavitve zakonske ureditve, sodne prakse ter njuno nadaljnjo analizo z vidika sodne prakse išče odgovore na izpostavljeni vprašanji.

• Language: Slovenian
• Keywords: Davčna obveznost, izpolnitev davčne obveznosti, zavarovanje davčne obveznosti, začasni sklep za zavarovanje, objektivne okoliščine, prosti preudarek, verjetnost obstoja in višine terjatve.
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2017
• PID: 20.500.12556/RUL-98176
• COBISS.SI-ID: 15910481
• Publication date in RUL: 22.11.2017

Secondary language

• Language: English
• Title: Insurance of fulfillment of the tax obligation with temporary resolution on insurance

Abstract

Prior issuing an order, which has to be bound to the rules of The Law on Tax Procedure Act, or in case the due date for handing in the tax calculations is narrowing down, the tax authority insures the fulfillment of the tax obligation. The tax authority does so when it assumes, on the basis of the available data on the taxable, that the fulfillment of the tax obligation will be disabled or will be severely hindered. In case the tax obligation exceeds 50.000 EUR then the tax authority should insure its fulfillment and it has to do so prior to issuing the order. One of the potential insurances the tax authority can use is the temporary resolution on insurance. With this temporary resolution on insurance the taxable can be limited or he can be declined the option to freely manage his resources: bank accounts, debts from the third parties or from the tax authority, real estates, goods he possesses, shares of a company. All these enlisted limitations interfere gravely with the estate rights of the taxable. Consequently, two questions arise: does the legal presumption for the insurance of tax obligation fulfillment by means of the temporary resolution on insurance justifies this interference and does the taxable really get the effective legal means by which he could assess the regularity and the legality of the interference. This diploma paper searches the answers to the two above mentioned questions by the means of presenting the analysis of the legal arrangement and the legal practice.

• Keywords: Tax obligation, fulfilling the tax obligation, insuring the tax obligation, temporary resolution on insurance, objective circumstances, open consideration, probability of the debt existence and debt level.