ALL libraries (COBIB.SI union bibliographic/catalogue database)
-
Dokazovanje v postopku davčnega nadzora – ustno zbrane informacije [Elektronski vir]Svažič, TatjanaSkladno 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.Source: Davčno-finančna praksa [Elektronski vir]. - ISSN 2820-4611 (Letn. 23, št. 4, jun. 2022, str. 4-5)Type of material - e-article ; adult, seriousPublish date - 2022Language - slovenianCOBISS.SI-ID - 156260099
![loading ... loading ...](themes/default/img/ajax-loading.gif)
Shelf entry
Permalink
- URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year | Impact factor | Edition | Category | Classification | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Select the library membership card:
If the library membership card is not in the list,
add a new one.
DRS, in which the journal is indexed
Database name | Field | Year |
---|
Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
---|---|
Svažič, Tatjana | ![]() |
Source: Personal bibliographies
and: SICRIS
Select pickup location:
Material pickup by post
Delivery address:
Address is missing from the member's data.
The address retrieval service is currently unavailable, please try again.
By clicking the "OK" button, you will confirm the pickup location selected above and complete the reservation process.
By clicking the "OK" button, you will confirm the above pickup location and delivery address, and complete the reservation process.
By clicking the "OK" button, you will confirm the address selected above and complete the reservation process.
Notification
Automatic login and reservation service currently not available. You can reserve the material on the Biblos portal or try again here later.
Select pickup location
The material from the parent unit is free. If the material is delivered to the pickup location from another unit, the library may charge you for this service.
Pickup location | Material status | Reservation |
---|
Reservation in progress
Please wait a moment.
Reservation was successful.
Reservation failed.
Reservation...
Membership card:
Pickup location: