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13.
Vprašanja dokaznega bremena v ZDavP-2
Kobal, Aleš, 1971-
Avtor se v pričujočem prispevku podrobno ukvarja s problemi dokazovanja kot osrednjega dela davčnega ugotovitvenega postopka. Obravnavani problemi so več kot prisotni v slovenski davčni praksi. Namen ...vsakega ugotovotvenega postopka mora biti v kar se da natančni ugotovitvi vseh dejstev in okoliščin, ki so pomembne za sprejem zakonite odločitve. Edina podlaga za odločanje je lahko materialna resnica, izjeme lahko določa le zakon. Dejstva in okoliščine, ki sopomembne za sprejem zakonite odločitve se ugotavljajo z dokazi, ki so tako osrednji instrument ugotovitvenega postopka in brez izvedbe katerih ni mogoče zadostiti načelu materialne resnice v davčnih zadevah. Pravkar navedena splošna pravila v slovenski davčni praksi ne veljajo kot so zapisana, kar je posledica izkoriščanja represivne mentalitete davčnih organov RS.
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