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Title:PRAVNA SREDSTVA V DAVČNEM POSTOPKU S POUDARKOM NA PRVI IN DRUGI STOPNJI
Authors:ID Ajdič, Lucija (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf UNI_Ajdic_Lucija_2013.pdf (475,34 KB)
MD5: 50E13BBEA72ECBD2CE009A724C29304B
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Davčni postopek je posebni upravni postopek, v katerem upravni organi odločajo v konkretnih upravnih zadevah na davčnem področju. Zaradi njegove specifičnosti in zahtevnosti, ga ureja samostojen Zakon o davčnem postopku, podrejeno pa se uporablja tudi Zakon o splošnem upravnem postopku. Pravno sredstvo je z ustavo oziroma z zakonom določeno procesno dejanje, s katerimi se začne oziroma sproži pri pristojnem organu postopek za presojo in ugotovitev skladnosti konkretnega upravnega akta (odločbe, sklepa) z abstraktno pravno normo. V davčnem postopku poznamo sedem pravnih sredstev, pritožbo kot edino redno pravno sredstvo ter šest izrednih pravnih sredstev: obnova postopka, odprava in sprememba odločbe v zvezi z upravnim sporom, odprava, razveljavitev oziroma sprememba odločbe po nadzorstveni pravici, izredna razveljavitev odločbe, ničnost odločbe ter posebno izredno pravno sredstvo, urejeno zgolj v ZDavP-2, posebni primeri odprave, razveljavitve in spremembe odločbe.
Keywords:Davčni postopek, pravna sredstva, pritožba, odprava, sprememba, ničnost, razveljavitev, pravnomočnost
Place of publishing:Maribor
Publisher:[L. Ajdič]
Year of publishing:2013
PID:20.500.12556/DKUM-42446 New window
UDC:336.2(043.2)
COBISS.SI-ID:4574251 New window
NUK URN:URN:SI:UM:DK:HWVVJHMK
Publication date in DKUM:17.10.2013
Views:2937
Downloads:1137
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:LEGAL MEANS IN TAX PROCEDURE WITH A FOCUS ON FIRST AND SECOND INSTANCE
Abstract:Tax procedure is a special administrative procedure in which administrative bodies deliberates in concrete administrative cases in tax field. Because of his specific and complex nature it is regulated in independent Tax Procedure Act and alternatively in General Administrative Procedure Act. A legal remedy is constitutionally defined procedural act, which starts or initiates a procedure for determination of the compliance of concrete administrative act (decision, resolution) with an abstract judiciary rule. There are seven different legal means in tax procedure, appeal as the only ordinary legal remedy and six extraordinary legal remedies: renewal of procedure, change or expedition of decree concerning administrative dispute, expedition and annulment of decree round supervisor rights, annulment of decree, nullity of decree and a special extraordinary legal remedy, special cases of nullification and changing or dispatching of decisions under the leadership of Tax Procedure Act.
Keywords:Tax procedure, legal remedies, appeal, change, expedition, nullity, annulment, finality.


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