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13.
Zastaranje v davčnem pravu : ureditev in odprta vprašanja : (magistrsko diplomsko delo)
Gorše, Anja, 1991-
Zastaranje pomeni ugasnitev davčnega dolga ali terjatve za vračilo davka po preteku določenega roka, ki povzroči, da davčni organ nima več pristojnosti odmeriti, izterjati ali vrniti davka. Institut ...zastaranja se utemeljuje z neizvrševanjem pravice. Je institut, v katerem najdemo utelešenje več ustavnih načel, predvsem pa načelo pravne države. Institut zastaranja je prisoten na vseh pravnih področjih, zato je v teoriji prišlo do primerjave instituta z zastaranjem v civilnem in prekrškovnem pravu, kjer ima s slednjim tudi največ podobnosti. Zastaranje v davčnem pravu pomeni prekluzijo, kar predstavlja tudi glavno razliko z institutom zastaranja v civilnem pravu. V slovenskem pravnem redu zastaranje v davčnem pravu ureja Zakon o davčnem postopku (ZDavP-2). Magistrsko diplomsko delo obravnava ureditev zastaranja v davčnem pravu, predvsem pa ureditev zastaranja pravice do odmere davka, pravice do izterjave davka in pravice do vračila davka, s pripadajočo sodno prakso. Pomembnost sodne prakse na področju zastaranja v davčnem pravu ni zanemarljiva, saj je z njo sodišče dopolnjevalo premalo določno in obširno zakonodajo. Prav tako je pripomogla k reševanju odprtih vprašanj v davčnem pravu, kjer pa ostaja vprašanje, kaj se zgodi z zastaranjem, če se odmerna odločba odpravi in vrne v ponovni postopek na prvostopenjski davčni organ ter ali lahko v takem primeru Finančna uprava Republike Slovenije ponovno odmeri davek.
Type of material - master's thesis
; adult, serious
Publication and manufacture - Ljubljana : [A. Gorše], 2020
Prosti pristop B mag 0000000783 IN: 7000783
Prosti pristop B mag 783 IN: 7000783
available - outside loan, loan period: 1 months
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