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Simulacija i izigravanje zakona u poreskoj teoriji i praksiRavljen, MarkoU radu se analizira razlika između simulacije i izigravanja zakona (fraus legis). Prilikom definisanja problema fiktivnog ugovora i problema izigravanja zakona možemo utvrditi, da to nije periferno ... nego centralno područje građanskog prava i, kako se ispostavilo, u direktnoj je vezi sa suštinom pravnog posla (ugovora) i zloupotrebom autonomije stranaka u stvaranju pravnih transakcija kada su u pitanju zakonski zabranjeni primeri. Danas se mnoge zabrane nalaze u socijalnim i ekonomsko-politički motivisanim zakonima, iz oblasti radnog, konkurencijskog, poreskog, korporacijskog, bankarskog prava i drugih oblasti prava, čije zakonske prepreke neke stranke žele da spreče stvaranjem transakcija usmerenih na simulaciju ili zaobilaženje zakona. U tom smislu autor, analizira pravno-teorijsku osnovu ovih dvaju pravnih fenomena tj. simulaciju i izigravanje zakona i u nastavku daje objašnjenja praktičnih slučajeva kršenja i zaobilaženja poreskih propisa u slovenačkoj praksi.Source: Pravo : teorija i praksa = Law : theory and practise = Pravo : teorija i praktika : časopis Saveza udruženja pravnika Vojvodine. - ISSN 0352-3713 (God. 35, br. 1/3, mart 2018, str. 58-71)Type of material - article, component partPublish date - 2018Language - serbianCOBISS.SI-ID - 5686571
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Ravljen, Marko
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warship |
exclusive economic zone |
military activities |
right of persecution |
right of navigation
source: Pravo : teorija i praksa = Law : theory and practise = Pravo : teorija i praktika : časopis Saveza udruženja pravnika Vojvodine. - ISSN 0352-3713 (God. 35, br. 1/3, mart 2018, str. 58-71)
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