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Obveznost prehoda med posameznimi vrstami postopkov davčnega nadzora [Elektronski vir]
Svažič, Tatjana
Posamezne vrste davčnega nadzora so urejene v VIII. poglavju Zakona o davčnem postopku (ZDavP-2; Uradni list RS, št. 13/11 in naslednji). Urejen je tudi prehod med njimi, če je potrebna dodatna ...raziskava oz. širitev obsega nadzora. V tem prispevku bo obravnavana narava določb o prehajanju med postopki davčnega nadzora. Temeljno vprašanje je, ali lahko davčni organ nadaljuje posamezno vrsto davčnega nadzora, če med postopkom ugotovi, da je treba razširiti področje nadzora, upoštevaje, da ZDavP-2 za take primere predvideva uvedbo druge oblike davčnega nadzora.
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