Statute of limitation in tax law - regulation and open questions

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.Statute of limitation means the extinguishing of a tax debt or a claim for a refund of tax after the expiry of a certain period of time, which results in the tax authority no longer giving the power to assess, collect or refund the tax. The institute of limitation is justified by non-exercise of the right. It is an institute in which we find the embodiment of several constitutional principles, above all the rule of law. The institute of statute of limitations is present in all legal fields, which is why in theory a comparison was made with the statute of limitations in civil and misdemeanor law, where it has the most similarities with the latter. Limitation in tax law means preclusion, which is also the key difference with the statute of limitations in civil law. In the Slovenian legal system statute of limitations in tax law is governed by the Tax Procedure Act (ZDavP-2). The master\u27s thesis deals with the regulation of statute of limitations in tax law, mostly with the regulation of statute of limitations on the right to assess tax, the right to collect tax and the right to refund tax, with the relevant case law. The importance of case law in the field of statute of limitations in tax law is not negligible, since with it the court supplemented insufficiently defined and lacking extensive legislation. It also helped resolve open questions in tax law where the question remains, what happens to statute of limitations if the assessment decision is abolished and returned to the tax authority of first instance and whether in such a case the Financial Administration of the Republic of Slovenia can reassess the tax