Administrative Dispute on Taxation Matters

Način odločanju v upravnem sporu in organizacijo sodišč v davčnih zadevah v R Sloveniji ureja Zakon o upravnem sporu (kratica ZUS-1). Zakonska ureditev upravnega spora ni v ničemer prilagojena odločanju o davčnih zadevah, razen glede pristojnosti sodišč, katerih zgodovinski razvoj je na ozemlju R Slovenije sintetično predstavljen. Ne upošteva namreč specifičnih načel, kot so strožja zakonitost ob prepovedani arbitrarnosti, poudarjen pomen materialne resnice ter vsebini zadev prilagojeni način njenega ugotavljanja, davčna tajnost in dolžnost zavezanca za dajanje podatkov s poudarkom, da so ti resnični. Prikazan je zgodovinski razvoj upravnosodnega odločanja v davčnih zadevah na ozemlju R Slovenije. Po sintetični opredeliti kategorije davščin analiziramo postopek odločanja v davčnih zadevahnajprej pred davčnimi organi in nato podrobno pred sodiščem v t.i. upravnem sporu. Naloga, izhajajoč iz predstavitve davčnih načel, analitično preverja usklajenost zakona o upravnem sporu v odločanju o davčnih zadevah z Ustavo R Slovenije in s pravom Evropske unije. V iskanju pobud za izboljšanje zakonske ureditve pa na osnovi odgovorov na posebni vprašalnik in na osnovi literature prikazuje sodno varstvo v nekaterih državah zlasti Evropske unije, ki so zaradi pravnega sistema relevantne za Slovenijo, ali pa vsebujejo rešitve dilem, ki bi se lahko vključile tudi v slovensko ureditev. Sklepni ugotovitvi o zgolj delni neprilagojenosti upravnega spora odločanju o davčnih zadevah sledi konkretni predlog, v čem bi bilo potrebno predpise dopolniti, morda tudi z nekaterimi rešitvami iz tujih ureditev.Decision-making process in administrative dispute and organisation of courts in taxation matters is in the Republic of Slovenia defined by the Administrative Dispute Act (ZUS-1). However, the regulation of administrative dispute does not in any case adjust to decision making in taxation matters, except in the case of courts, whose historical development in the Republic of Slovenia is synthetically presented. Furthermore, it does not follow specific principles, such as stringent legality under forbidden arbitration, substantive truth and its determination according to the case subject matter, tax secret and the duty of the person liable to provide information, with the emphasis on its accuracy. The thesis presents historical development of judicial and administrative decision making in taxation matters in the Republic of Slovenia. Synthetic definition of tax categories is followed by the decision making in taxation matters analysis – both before tax authorities and, in more detail, before court, i.e. in administrative dispute. The thesis, based on the tax principles presentation, analytically studies the compliance of the Administrative Dispute Act on taxation matters with the Constitution of the Republic of Slovenia and the European Union Law. In pursue of proposals for legal regulation improvement and on the basis of the special questionnaire (see Attachment) and literature, the thesis presents judicial protection in some counties, especially EU member states which are relevant for Slovenia due to their legal system or offer answers to problems applicable also to Slovenian framework. The thesis comes to the conclusion that administrative dispute is not fully compatible with decision making in taxation matters and outlines a concrete proposal on the necessary amendments of rules and regulations, with some of proposed solutions adopted also form foreign countries