Faculty of Law, Lj. (PRFLJ)
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Poskus umestitve kaznivega dejanja davčne zatajitve v strukturo splošnega pojma kaznivega dejanjaFerlinc, Andrej, pravnikUmestitev kaznivega dejanja davčne zatajitve v strukturo splošnega pojma kaznivega dejanja je pomembna zato, ker vzpostavlja pravna merila, po katerih lahko takoj izločimo ravnanja, ki sicer imajo ... znake protipravnih ravnaj, vendar pa še ne pomenijo kaznivih dejanj. Če ravnanja ne izpolnjujejo elementov splošnega pojma kaznivega dejanja ali pa takšnih elementov ni mogoče dokazati, kaznivo dejanje ne obstaja. Kazenskopravno relevantna ravnanja izhajajo iz kazenskega prava v povezavi s posameznimi predpisi o obdavčenju in Zakonom o davčnem postopku. Storilec pa uresniči vse znake kaznivega dejanja le, če zbrani podatki kažejo, da ravna z namenom preslepitve in v tej zvezi s posebnim namenom izogniti se plačilu davkov. Oba subjektivna elementa sta del abstraktnega zakonskega opisa. Zato mora biti v zvezi s krivdo podan storilčev obarvani naklep (dolus coloratus), za davčni prekršek pa zadostuje že malomarnost. Sodišče in tožilstvo sta v okviru rešitve predhodnega vprašanja (23. člen ZKP) samostojni pri oceni, ali obstajajo elementi kaznivega dejanja. Pri odločitvah nista vezani na odločbe upravnega sodišča niti na stališča davčnega organa.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 (Letn. 37, št. 8, 2011, str. 1691-1705)Type of material - article, component part ; adult, seriousPublish date - 2011Language - slovenianCOBISS.SI-ID - 12143697
Author
Ferlinc, Andrej, pravnik
Topics
davčno pravo |
davki |
davčna zatajitev |
kazniva dejanja
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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 (Letn. 37, št. 8, 2011, str. 1691-1705)
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Ferlinc, Andrej, pravnik | 90082 |
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