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Objektivni pogoj kaznivosti pri k.d. davčne zatajitve
Selinšek, Liljana
K.d. davčne zatajitve je določeno v 254. členu KZ (Ur.l.RS, št. 63/94, 70/94, 23/99). Skladno s 1. in 2. odst. 254. člena KZ se storilec kaznuje le, če obveznosti, ki se jim je izognil, pomenijo ...večjo premoženjsko korist. Večja premoženjska korist je v 2. točki 13. odst. 126. člena KZ opredeljena kot znesek, ki presega pet povprečnih neto plač na zaposleno osebo v RS. To pomeni, da je objektivni pogoj kaznivosti pri k.d. davčne zatajitve določen kot spremenljivka. Objektivni pogoj kaznivosti so posebne zunanje okoliščine in posledice, nad katerimi storilec kaznivega dejanja ob storitvi ne gospodari in zato tudi niso pomembne za vzročno zvezo in krivdo, morajo pa biti podane, da se dejanje šteje za kaznivo. Taki objektivni pogoji kaznivosti so del opisa kaznivega dejanja, niso pa del storilčevega ravnanja kot osrednje sestavine zakonske biti kaznivega dejanja.
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