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Dokazovanje v postopku davčnega nadzora – ustno zbrane informacije [Elektronski vir]
Svažič, Tatjana
Skladno z določbami Zakona o splošnem upravnem postopku (ZUP; Uradni list RS, št. 24/06 in nasl.) se dejstva, na podlagi katerih se izda odločba v upravnem postopku, ugotovijo z dokazi. Kot dokaz se ...uporabi vse, kar je primerno za ugotavljanje stanja zadeve in kar ustreza posameznemu primeru, zlasti pa listine, priče, izjave strank, izvedenci in ogledi. Specialno je v Zakonu o davčnem postopku (ZDavP-2; Uradni list RS, št. 13/11 in nasl.) določeno, da v davčnem postopku zavezanec svoje trditve praviloma dokazuje s pisno dokumentacijo ter poslovnimi knjigami in evidencami ali drugimi dokaznimi sredstvi. V tem prispevku obravnavamo, kdaj lahko v postopkih davčnega nadzora davčni organi svoje odločitve utemeljujejo oz. dokazujejo z informacijami, ki so jih v postopkih zbrali ustno.
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