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Title:Davčni postopek v luči človekovih pravic
Authors:Huber, Karolina Nina (Author)
Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf MAG_Huber_Karolina_Nina_2017.pdf (637,69 KB)
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Med glavne vire proračunskih sredstev spadajo nedvomno davki, katerih pobiranje ureja davčni postopek. Država v davčnem odnosu nasproti posamezniku nastopa oblastno in pri tem mora spoštovati pravice posameznika, ki so ustavno določene. Ustava določa katalog temeljnih človekovih pravic in svoboščin, žal pa te niso kršene le v kazenskih in civilnih zadevah, ampak tudi na področju davčnega prava. Poleg Ustave RS je Slovenija zavezana spoštovati človekove pravice in svoboščine, ki so zapisane v Evropski konvenciji o varovanju človekovih pravic in temeljnih svoboščin. Kršitve in nespoštovanje človekovih pravic in svoboščin presoja Evropsko sodišče za človekove pravice, ki pa ne obravnava le zadev iz kazenskega področja ali iz področja civilnega prava, temveč tudi iz področja davčnega prava. Dejstvo je, da prihaja do kršitev tudi v zvezi z davki, zato bom v magistrskem delu raziskovala davčni postopek v luči človekovih pravic. Najprej bom predstavila Evropsko konvencijo o varovanju človekovih pravic in temeljnih svoboščin in Evropsko sodišče za človekove pravice, nadalje pa se bom osredotočila na ustavne pravice, ki so nemalokrat kršene v davčnem postopku. Za varovanje človekovih pravic in svoboščin je ustanovljen poseben organ in sicer Varuh človekovih pravic, katerega uvedbo predpisuje Ustava RS. Varuh človekovih pravic in svoboščin oziroma ombudsman je najbolj razširjena oblika neformalnega in zunaj sodnega varstva pravic posameznikov v razmerju do državnih organov. Kadar pride do kršitve, daje slovenska zakonodaja zavezancu za davek na voljo različna pravna sredstva, katerih namen je, da se kršitev odpravi in povrne morebitna škoda. Tovrstna pravna sredstva bom opredelila v predzadnjem poglavju, na koncu pa bom predstavila sodno prakso Evropskega sodišča za človekove pravice v zvezi s kršitvami v davčnih postopkih in odločitve sodišča. EKČP zavezuje vsako državo podpisnico, da zagotovi skladnost svoje zakonodaje in ostalih predpisov s konvencijskimi standardi, kar se posledično kaže v prilagoditvah in spremembah v sodni in upravni praksi. 
Keywords:davčni postopek, kršitve človekovih pravic, Ustavno sodišče Republike Slovenije, Evropsko sodišče za človekove pravice, Zakon o davčnem postopku, Evropska konvencija o varovanju človekovih pravic in temeljnih svoboščin, pravna sredstva
Year of publishing:2017
Publisher:[K. N. Huber]
Source:Maribor
UDC:336.22(043.3)
COBISS_ID:5429291 Link is opened in a new window
NUK URN:URN:SI:UM:DK:PXD0MOIR
Views:594
Downloads:114
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:Tax procedure in the light of human rights
Abstract:One of the main sources of state budget are taxes, the collection of which is enacted with tax procedure. State represents authority towards individual and must respect individual´s constitutional rights. The constitution sets out the catalog of fundamental rights and freedoms, but unfortunately their violation doesn´t happen only in criminal and civil matters but also in the field of tax law. In addition to constitutional fundamental rights and freedoms, Slovenia is bound to respect also rights and freedoms, specified in The European Convention for the Protection of Human Rights and Fundamental Freedoms. Violations and disregard of human rights and freedoms are assessed by the European Court of Human Rights, which considers matters of criminal, civil and tax law. Violations of human rights and freedoms happen also in the field of tax law; therefore, I will research tax procedure in the light of human rights. First of all, I will present The European Convention for the Protection of Human Rights and Fundamental Freedoms and European Court of Human Rights, and further on I will concentrate on constitutional rights and their violations in tax procedure. For human rights and freedoms protection, a special institution/body is established, by the regulation of Constitution of Republic of Slovenia. Ombudsman is the most common form of informal and extrajudicial protection of individual´s rights in relation to state authorities. In case of a violation, Slovenian legislation gives taxpayer a number of appeals, with a purpose to eliminate violations and damage recoveries. Those appeals will be presented in penultimate chapter. In the end I will present cases of European Court of Human Rights related to violations in tax procedure. The European Convention for the Protection of Human Rights and Fundamental Freedoms obliges each signatory state to ensure conformity of its laws and other regulations with the Convention standards, which results in adjustments and changes in the judicial and administrative practice.
Keywords:tax procedure, human rights violations, Constitutional court of Slovenia, Law on Tax Procedure, European Court of Human Rights, Convention for the Protection of Human Rights and Fundamental Freedoms, legal remedies


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