LEGAL POSITION OF TAXPAYERS WITH AN EMPHASIS ON LEGAL CERTAINTY

Ker me davčno pravo zelo zanima, sem si izbrala za temo mojega diplomskega dela predstavitev pravnega položaja zavezancev za davek s poudarkom na pravni varnosti. Načelo pravne varnosti je nezapisano ustavno načelo, ki je pomembno v davčnem pravu že pri samem sprejemanju oziroma spreminjanju predpisov, kakor tudi pri njihovem izvajanju, to je v davčnem in sodnem postopku. Kot je razvidno iz mojega zaključnega dela se problematika pravne varnosti izraža v nemoči davčnih zavezancev s pravnimi sredstvi, v zavlačevanju postopka in s tem kreditiranjem države (vračilo davka), ponekod v nejasnih davčnih predpisih, katere razlaga Davčna uprava preko pojasnil in mnenj na spletni strani, v problematiki sklepov v davčnem inšpekcijskem nadzoru, ki postanejo le formalno pravnomočni in omogočajo ponovni pregled vse do zastaranja, pogoste so kršitve sojenja v razumnem roku, nadalje imamo premalo izobraženih davčnih sodnikov in različne interpretacije sodb Sodišča EU kot posledica, da sodniki skoraj ne uporabljajo instituta predhodnega odločanja ob upoštevanju dejstva, da smo članica EU že 9 let. Sodišča so preobremenjena, po Zakonu o sodiščih davčne zadeve pri reševanju tudi nimajo prednosti. Morda bi se morali zgledovati po Evropskem sodišču za človekove pravice, ki je rešitev za sodne zaostanke našlo v tako imenovanih pilotskih sodbah. K okrepitvi pravne varnosti med drugim predlagam skladno s 126. členom Ustave Republike Slovenije ustanovitev specializiranega finančno-davčnega sodišča.Since I am very interested in tax law, I have chosen as the topic of my diploma thesis the legal position of taxpayers with an emphasis on legal certainty. The principle of legal certainty, the unwritten constitutional principle, is important in adopting or changing regulations, as well as in their implementation (administrative and judicial proceedings). As can be seen from my final part of the thesis, the problem of legal certainty is obvious in the weakness of taxpayers when applying legal remedies, in excessively lengthy procedures and crediting by the state (tax refund), in some cases in unclear tax laws (Tax authority publishes interpretations and opinions on the website), in problems with decisions of the tax inspections, which become only formally final and that allows inspection until limitation periodoften in violations of trial within a reasonable time, additionally, we do not have enough educated tax judges. It comes to different interpretations of the judgments of the Court of Justice of the European Union (our national judges not very often use preliminary rulings’ procedures, although we are EU member already 9 years). Our courts are overloaded. The Courts Act also provides that tax matters are not considered as urgent. Maybe we have to do the same as European Courts of Human Rights, which also has problems with court backlogs and has found a solution in the so-called pilot judgments. To enhance legal certainty, among other things, I propose establishment of specialized financial-tax court in accordance with Article 126 of the Constitution of the Republic Slovenia