TAX ENFORCEMENT ON MOVABLE PROPERTY

Tako kot povsod po svetu, tudi v Republiki Sloveniji zavezanci moramo plačevati davke, katere zaračunavajo davčni organi. Število plačnikov davčnih obveznosti v zakonskem roku je zelo nizko, zaradi česar so davčni organi primorani postopati po institutu davčne izvršbe in davčnim zavezancem nameriti precejšnjo pozornost. Davčna izvršba je poseben upravni postopek, ki ga davčni organ izvaja v skladu z določbami Zakona o davčnem postopku (ZDavP-2). Opravi se v primeru, če dolžnik svoje davčne obveznosti ne izpolni v roku, ki je v izvršilnem naslovu določen za prostovoljno izpolnitev. Postopek davčne izvršbe se prične z izdajo sklepa o izvršbi. V skladu z zakonom lahko davčni organ uporabi samo tista sredstva izvršbe, ki so sorazmerna z višino dolga, ki ga je potrebno izterjati. Kljub temu, da ni pisanega pravila se davčni organ prvotno odločajo za davčno izvršbo na dolžnikove denarne prejemke, denarna sredstva in na dolžnikove denarne terjatve, če pa le ta ni uspešna pa posežejo po davčni izvršbi na premičnine in ne nazadnje na dolžnikovo nepremično premoženje, delež družbenika v družbi, na premoženjske pravice in na vrednostne papirje. Postopek davčne izvršbe na premičnine je v ZDavP-2 izredno razčlenjen in podrobno opredeljen, saj se v zvezi z njim pojavlja največ težav. Postopek je dolgotrajen in zapleten. Z zakonodajo, določenimi pravili in načeli pa se usmerja delo davčnih organov, prav tako pa le ti ščitijo pravice zavezancev v postopku.As everywhere in the world citizens of the Republic of Slovenia also have to pay taxes charged by tax administration. The number of taxpayers in statutory deadline is very low and tax administration is therefore obliged to follow the tax foreclosure institute and to give taxpayers a lot of attention. Tax foreclosure is a special legal procedure performed by tax administration in line with provision of the Tax Procedure Act (Slovenian: ZDavP-2). It is performed in case the debtor does not fulfil his tax liabilities in deadline determined in enforceable instrument for voluntary fulfilment. The procedure of tax foreclosure begins by issuing enforcement order. In accordance with the law the tax administration can only use those means of enforcement that are proportional with the debt rate needed for recovery. Even though there is no written rule tax administration initially decides for tax foreclosure on debtor’s money income, financial means and money debts. However, if this is not successful, they interfere with movables’ tax enclosure and also on debtor’s real estate assets, partner’s share in the company, estate rights and stocks. The procedure of tax foreclosure in ZDavP-2 is rather subdivided and defined in detail because the majority of problems occurring are connected with it. The procedure is long-lasting and complicated. The work of tax administration is guided through legislation, certain rules and principles which also protect the rights of taxpayers in the procedure