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Title:KRŠITVE ČLOVEKOVIH PRAVIC V DAVČNIH POSTOPKIH
Authors:Arzenšek, Branka (Author)
Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf UNI_Arzensek_Branka_2014.pdf (1,27 MB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Človekove pravice so, kljub temu, da predstavljajo z Ustavo varovano področje, v različnih davčnih postopkih, v praksi pogosto kršene. Zato je za posameznika zelo pomembno, da se zaveda svojih možnosti, kadar sam postane žrtev takšne kršitve. Na voljo ima različna pravna sredstva, nenazadnje pa mu varstvo pred kršitvami človekovih pravic predstavljata tudi institut ustavne pritožbe in institut pobude za začetek postopka za oceno ustavnosti oziroma zakonitosti predpisa ali splošnega akta, izdanega za izvrševanje javnih pooblastil. O utemeljenosti slednjih v konkretnih zadevah presoja Ustavno sodišče, kot najvišji organ sodne oblasti za varstvo ustavnosti in zakonitosti ter varstvo človekovih pravic, čigar odločitve so zavezujoče. Pri tem pa je zaskrbljujoč podatek, da je kršitve človekovih pravic v davčnem postopku pred Ustavnim sodiščem zelo težko dokazati, kar izhaja tudi iz vsebine te naloge.
Keywords:kršitve človekovih pravic, davčni postopek, Ustavno sodišče, Davčna uprava Republike Slovenije, Evropsko sodišče za človekove pravice.
Year of publishing:2014
Publisher:[B. Arzenšek]
Source:Poljčane
UDC:336.2(043.2)
COBISS_ID:4684075 Link is opened in a new window
NUK URN:URN:SI:UM:DK:INZRUGKY
Views:1232
Downloads:191
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:HUMAN RIGHTS VIOLATIONS IN TAX PROCEEDINGS
Abstract:The Area of Human rights is protected by the Constitution. Nevertheless, they are often violated in tax procedures. It is important for an individual to be aware of the possibilities, when he himself is a victim of such violations. There are different remedies available, including constitutional complaint and initiative to start the procedure of the constitutionality or legality review of regulations. In these cases the Constitutional Court, as the highest judicial body for the protection of constitutionality and legality and protection of human rights decides, whether the case is justified. Human rights violations in a tax procedure are difficult to prove in front of Constitutional Court, which also follows from this thesis.
Keywords:human rights violations, tax procedure, Tax Administration of the Republic of Slovenia, Constitutional Court, European Court of Human Rights.


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