VSE knjižnice (vzajemna bibliografsko-kataložna baza podatkov COBIB.SI)
Celotno besedilo
  • Special administrative acts in tax procedures: between theory and Slovenian practice [Elektronski vir]
    Kovač, Polonca, 1971-
    Various innovations emerge in the administrative practice of the EU and the Member States, especially in the tax area where the impacts of globalisation, digitalisation, delegation, and similar ... processes are stronger than in other administrative areas. These include a series of special administrative acts issued in tax procedures, whose legal nature is unclear. Hence, it is difficult to determine whether they are substantive or procedural, general or single-case, unilateral or bilateral. Consequently, their issuance, effect and, especially, judicial review pose dilemmas as to where these modern instruments fit in the traditional classification of administrative acts, which is necessary to ensure legal certainty, equality before the law, and tax system efficiency. The article addresses various acts of such kind, presenting their regulation in the Slovenian Tax Procedure Act with reference to the guidelines of the EU or other European countries. Based on normative, dogmatic, and partially comparative methods, as well as on the analysis of statistical data and case law, the article explores the clarity of their legal nature and consequent applicability. As in most cases such special acts present evident systemic problems, a comprehensive typology thereof is suggested, applicable both in Slovenia and comparable countries.
    Vrsta gradiva - prispevek na konferenci
    Leto - 2021
    Jezik - angleški
    COBISS.SI-ID - 76190467