Tax Enforcement against Immovable Property with Emphasis on Constitutional Principle of Proportionality

V zadnjih letih je na področju Slovenije vse pogosteje prisotna plačilna nedisciplina. Upniki so na poti do poplačila svojih terjatev tako pogosto prisiljeni uporabiti skrajne ukrepe in svoje terjatve izterjati s pomočjo izvršbe oziroma sodnega postopka. Izvršba na nepremičnino je le eden izmed sredstev s katerim je mogoče poplačilo tudi dejansko doseči, vendar je smiselno, da se slednjega poslužujemo v skrajnem primeru, ko so vsi ostali postopki izkoriščeni. A tukaj se najpogosteje pojavi težava. Upnik pogosto nima na voljo vseh podatkov o dolžnikovem premoženju, zemljiška knjiga pa je javni register, v katerem lahko vsakdo dobi podatke o lastniku nepremičnine. Obupani upniki, ki na vse načine skušajo dobiti poplačilo za svojo terjatev, se tako pogosto oprimejo edine rešilne bilke, za katero menijo, da je lahko dobro orožje, s pomočjo katerega bodo dosegli poplačilo. Namreč ni ga človeka, ki se ne bi boril za svojo nepremičnino oziroma lastnino. V kolikor je dolg dokaj nizek je lahko predlog izvršbe na nepremičnino zelo učinkovito sredstvo, ki prisili dolžnika, da najde sredstva za poplačilo svojega dolga. Predmet naše obravnave je upoštevanje načela sorazmernosti in njegova smiselnost pri izvršbi na nepremičnino. Magistrska naloga je nakazala nekatere pereče probleme s kateri se srečujejo dolžniki, hkrati pa tudi problematiko izkoriščanja zakonodaje in sprenevedanja pri samem poplačilu dolga. Sodišče je tisto, ki bi moralo dejansko proučiti vsak posamezni primer in določiti, kdo je tisti, ki dejansko ni zmožen poravnati svojega batagelnega dolga in kako v slednjem primeru ukrepati, ter kdo je tisti, ki izkorišča morebitne pomanjkljivosti ali slabosti zakonodaje. Vsekakor je analiza pokazala, da bi bilo smiselno ponovno uvesti spodnji znesek dolga pri katerem bi bila mogoča izvršba na nepremičnine. S spodnjim zneskom dolga bi lahko obvarovali tudi tiste najbolj ranljive in razbremenili sodtvo primerov, ko prihaja do izvršbe na nepremičnino za pičlih nekaj deset ali sto evrov. Naša naloga kaže, da se sodstvo zaveda pomanjkljivosti in da se vso znanje in izkušnje usmerjajo v to, da lahko v prihodnje pričakujemo konkretne izboljšave, ki bodo odločilno vplivale na samo izvršbo na nepremičnine, hkrati pa bo dobilo na veljavi tudi načelo sorazmernosti.In recent years, there has been in increase in occurrence of late-payment culture in Slovenia. On the way to the repayment of their debt-claims, creditors are often forced to use extreme measures and recover their debt-claims with enforcement or judicial proceeding. Enforcement against immovable property is only one of the means, which makes it possible to actually achieve the repayment, but it is sensibly to use this measure only as a last resort when all other procedures have been used. At this point a problem most often occurs. Often the creditor does not have all the information on debtor´s assets, and land register is a public register from which everyone can obtain the data on immovable property´s owner. Desperate creditors who in all ways try to obtain a repayment for their debt-claims, often hold to the one lifeline for which they believe it can be a good weapon for obtaining a repayment. There is certainly not a single person who would not fight for their immovable property or possession. If a debt is fairly low, enforcement against immovable property can be a very effective means forcing a debtor to find resources to repay their debt. The object of our research is considering the principle of proportionality and its sensibility in enforcement against immovable property. The master´s thesis has indicated some topical problems encountered by the debtors, and at the same time also a problem of legislation abuse and ignorance at debt repayment. Court is the institution which should actually examine each individual case and determine who actually cannot repay their small debt, and how to take measures at the latter case, as well as who is abusing the possible imperfections and disadvantages of legislation. In any case, the analysis revealed that it would be sensibly to reintroduce the lower amount of debt for which an enforcement against immovable property would be possible. The lower amount of debt would also protect the most vulnerable ones and relieve the judicial administration the cases in which enforcement against immovable property is carried out due to a few ten or hundred Euros. Our thesis shows that judiciary is aware of the imperfections, and that they direct all the knowledge and experience in the future when we can expect actual improvements which will decisively influence the enforcement against immovable property itself, and at the same time a principle of proportionality will obtain more validity