National and University Library, Ljubljana (NUK)
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Davčno poroštvo pri prenosu opravljanja ekonomske dejavnosti brez statusnega preoblikovanjaPodlipnik, Jernej, pravnikInteres vsakega upnika je prejeti plačilo terjatev. To velja tudi za davčne terjatve. Davčna zakonodaja zato predvideva odgovornost oseb za tuje davčne obveznosti (davčno poroštvo). V članku se avtor ... ukvarja z obliko davčnega poroštva, s katero sta se davčna in sodna praksa v zadnjih letih največ ukvarjali. To je odgovornost tistih, na katere je bila brez statusnopravnega preoblikovanja prenesena ekonomska dejavnost davčnega dolžnika z namenom, da bi se izognil plačilu davka. Težave pri uporabi tega instituta niso bile zgolj procesne, ampak je iz stališč Vrhovnega sodišča razvidno, da je temelj za odgovornost in njen obseg odvisen predvsem od obogatitve tistega, ki je prevzel opravljanje dejavnosti. S temi vprašanji pa se davčni organi do zdaj niso ukvarjali. Omejitev obsega odgovornosti pa ima tudi procesne posledice v obliki tega, kako so dolžni davčni organi oblikovati izreke poroštvenih odločb.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (49, [št.] 8, 2023, str. 1367-1380)Type of material - article, component part ; adult, seriousPublish date - 2023Language - slovenianCOBISS.SI-ID - 179929091
Author
Podlipnik, Jernej, pravnik
Topics
davki |
davčno poroštvo |
odgovornost |
odločbe |
prenos dejavnosti |
davčni postopek
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source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (49, [št.] 8, 2023, str. 1367-1380)
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Podlipnik, Jernej, pravnik | 36387 |
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