TAX EXECUTION ON THE DEBITOR\u27S REAL PROPERTY

Davek mora davčni zavezanec plačati v roku, ki je določen z zakoni o obdavčenju. V kolikor tega ne stori in plačilo davčne obveznosti ni bilo zavarovano tako, da bi se upnik, torej davčni organ, lahko poplačal iz zavarovanja, začne davčni organ davčno izvršbo. Davčna izvršba je poseben upravni postopek, ki ga ureja Zakon o davčnem postopku (ZDavP-2). Davčno izvršbo opravlja Finančna uprava Republike Slovenije (FURS). Davčna izvršba je skrajni ukrep, ki ga FURS uporabi, če davčni dolžnik svojih denarnih obveznosti ne poravna v rokih, predpisanih za prostovoljno izpolnitev. Postopek davčne izvršbe se začne z izdajo sklepa o izvršbi. Če izvršba na dolžnikove denarne prejemke, denarna sredstva pri bankah in hranilnicah, denarne terjatve, premično premoženje ali vrednostne papirje ni uspešna, FURS predlaga izvršbo na dolžnikove nepremičnine, deleže v družbah ali premoženjske pravice. Predlog za vložitev izvršbe posreduje državnemu pravobranilstvu, ki zastopa državne organe pred sodišči, pri čemer postopek izvršbe skladno z določili Zakona o izvršbi in zavarovanju (ZIZ) opravi sodišče. Glede na to, da gre pri izvršbi za poseg v pravice in premoženje dolžnika, uporabi davčni organ davčno izvršbo kot skrajni ukrep za poplačilo terjatev. Da gre za skrajni ukrep, s katerim naj bi se dosegla in/ali zagotovila izterjava davkov iz premoženja dolžnika, izhaja iz določb ZDavP-2, ki določajo, da je pogoj za izvršbo na dolžnikovo nepremično premoženje dejstvo, da davkov iz drugega dolžnikovega premoženja ni bilo mogoče izterjati. Davčna izvršba na nepremičnine predstavlja za davčni organ dokaj zapleten, predvsem pa dolgotrajen proces. Ne glede na to, pa mora davčni organ uporabiti vse zakonske možnosti, da izterja davčni dolg od davčnega dolžnika, vključno z ukrepom posega na njegovo nepremično premoženje. Pri opravljanju davčne izvršbe je davčni organ dolžan spoštovati osebno dostojanstvo zavezanca za davek, ki dolguje davek, in poskrbeti, da je izvršba za dolžnika čim manj neugodna.Taxes must be paid by taxpayers within periods specified in the relevant tax legislation. If a taxpayer fails to pay the tax obligation on time, and the payment of the tax obligation has not been secured in a way that would allow the creditor, i.e. the tax authority, to collect its claim by seizing the property provided by the taxpayer as security, the tax authority initiates the tax execution procedure. A tax execution is a special administrative procedure that is regulated by the Tax Procedure Act (ZDavP-2) and carried out by the Financial Administration of the Republic of Slovenia (FURS). A tax execution is a last-resort measure used by FURS in cases where the taxpayers do not pay their monetary obligations within the periods provided by law for voluntary fulfilment of tax obligations. The tax execution procedure starts by issuing a writ of execution. If an execution against the tax debtor’s cash receipts, cash assets held at banks and savings banks, receivables, movable property or securities has proved to be ineffective, FURS shall propose that the tax debtor’s real estate, business interests or property rights be subject to execution. A proposal to initiate an execution procedure is submitted by FURS to the State Attorney’s Office, a body empowered to represent the state authorities before the courts, with the execution procedure being carried out by the relevant court in accordance with the Claim Enforcement and Security Act (ZIZ). Given that a tax execution involves encroachment on a tax debtor’s rights and property, it is used by the tax authority as the ultimate measure to collect the unpaid taxes. The fact that a tax execution is regarded as the final measure to ensure the collection of unpaid taxes by seizing the tax debtor’s property arises from the provisions of ZDavP-2, which specify that an execution against the tax debtor’s immovable property shall be used as a measure to collect the unpaid taxes in cases where it has not been possible to seize any other property of the tax debtor for the purpose of collecting the unpaid taxes. A tax execution against immovable property is a rather complex and a very lengthy process. This notwithstanding, the tax authority must use all legal options to collect its claims from the tax debtors, including through encroachment on their immovable property. In carrying out a tax execution, the tax authority must respect the personal dignity of a tax debtor, while at the same time ensuring that the execution is least unfavourable to the latter