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Title:KRŠITVE NAČELA VARSTVA ZAUPANJA (načelna prepoved retroaktivnosti) V DAVČNEM PRAVU
Authors:ID Kaštrun, Alenka (Author)
ID Ferčič, Aleš (Mentor) More about this mentor... New window
Files:.pdf UN_Kastrun_Alenka_2016.pdf (957,87 KB)
MD5: 409979DE1A49C9DFA84C1EE854697C2F
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Načelo varstva zaupanja v pravo, poenostavljeno rečeno, predvideva, da posameznik, ki je utemeljeno zaupal v veljavno pravo in ravnal v skladu z njim, ne bo zaradi tega ob morebitni kasnejši spremembi prava trpel škodljivih posledic in se mu pravni položaj ne bo poslabšal. Učinkovanje za nazaj je načelno prepovedano tako za zakone kot za druge predpise in se lahko uporabi samo kot redka izjema. V tem diplomskem delu obravnavam načelo varstva zaupanja v pravo oz. načelno prepoved retroaktivnega učinkovanja zakonskih predpisov v davčnem pravu. Predstavila bom pojem retroaktivnosti, njegovo razčlenjenost na pravo in nepravo retroaktivnost, ter primere prezrtosti in kršitve tega načela.
Keywords:retroaktivnost, presoja ustavnosti, varstvo zaupanja v pravo, pravna država
Place of publishing:Maribor
Publisher:[A. Kaštrun]
Year of publishing:2016
PID:20.500.12556/DKUM-63505 New window
UDC:347.133.8(043.2)
COBISS.SI-ID:5259307 New window
NUK URN:URN:SI:UM:DK:GM2OG925
Publication date in DKUM:19.12.2016
Views:3324
Downloads:534
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:ABSTRACT
Abstract:The principle of the protection of legitimate expectations (put simply) provides that an individual who has reasonably trusted and complied with the applicable law will not suffer adverse consequences or face a deterioration of his/her legal situation, ipso facto, upon any possible subsequent amendment to the law. Retroactive effect is in principle prohibited, in reference to laws and other regulations, and can only be used as a rare exception. This diploma work considers the principle of the protection of legitimate expectations or the principle of the prohibition of the retroactive effect of legal provisions in tax law. I will present the concept of retroactivity, its breakdown into true and quasi-retroactivity, and examples of when this principle is ignored and violated.
Keywords:retroactivity, review of the constitutionality, protection of legitimate expectations, the rule of law


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