THE IMPORTANCE OF FUNDAMENTAL PRINCIPLES FOR THE PREVENTION OF VAT ARBITRARY PROCEDURES OF TAX AUTHORITY

Autor: Harl, David
Přispěvatelé: Kobal, Aleš
Jazyk: slovinština
Rok vydání: 2016
Předmět:
Zdroj: Maribor
Popis: Dejstvo je, da mora Republika Slovenija kot demokratična država, ki temelji na vladavini prava, zagotavljati predvidljivo ravnanje nosilcev oblasti in nadzor nad njihovimi odločitvami. V času, ki ga zaznamuje vedno večja davčna kompleksnost in ko je že kolikokrat vprašljiva praktična uporaba davčne norme, je utemeljevanje pomena splošnih in temeljnih načel še bolj smiselno. Slednje je še toliko bolj pomembno na področju DDV. Zavedati se moramo, da je DDV v zadnjih letih najpomembnejši vir financiranja javne porabe. Vseskozi, tako v slovenskem kot tudi v evropskem merilu, se še vedno (prepogosto) dogaja, da morajo davčni zavezanci v postopkih pred državnimi organi, brezkompromisno zahtevati upoštevanje njihovih pravic, ki jim pripadajo ter preverjati zakonitost delovanja državnih organov v skladu s črko zakona. V modernih demokratičnih državah obstaja veliko mehanizmov nadzora, pa tudi pravnih sredstev, s katerimi se lahko spreminja delovanje, ravnanje in obnašanje državnih organov in njihovih uradnih oseb, le uporabiti jih je treba. Ker pa se zavedam, da imajo davčni zavezanci v davčnih postopkih nadzora večkrat občutek »majhnosti« in nemoči v razmerju do »samovoljnih« državnih organov, sem se odločil za obravnavo tematike, ki je pred vami. Tako kot velja za vsa druga pravna področja, obstajajo tudi pri postopanju davčnega organa na področju DDV nekatera temeljna izhodišča, osnove in načela, ki jih mora davčni organ pri odločanju o pravicah in obveznostih davčnih zavezancev upoštevati. Da lahko ustrezno presojamo zakonitost teh odločitev, pa je na strani davčnih zavezancev, da poznajo omejitve takšnega odločanja. Gre za vprašanje upoštevanja temeljnih načel DDV pri postopanju davčnega organa v postopkih nadzora DDV. V zapletenem in obsežnem davčnem okolju namreč obstaja več interpretacij pravnih norm, kar lahko privede do razhajanj tako med davčnimi zavezanci in davčnim organom, kot tudi do razhajanj med davčnimi zavezanci samimi. Medtem ko slednje ni problematično, je toliko bolj problematična interpretacija norm s strani davčnega organa, če slednji ne sledi temeljnim načelom DDV. Temeljna načela DDV, ki jih je oblikovalo SEU, lahko odigrajo pomembno vlogo pri enotni interpretaciji odločitev davčnega organa. Glede na to, da postopanje davčnega organa spada v okvir upravnega prava, ki ureja tudi delovanje izvršilne oblasti v primeru uresničevanja pravic in obveznosti davčnih zavezancev, je pomembno poznati ta načela, katerih skupni imenovalec je ta, da je njihovo upoštevanje in spoštovanje v vlogi omejevanja (državne) oblasti ob hkratnem zagotavljanju varstva pravic in obveznosti davčnih zavezancev. Z jasnimi opredelitvami, jasnimi načeli in jasnimi normami pa lahko skrčimo ali celo odpravimo razloge za morebitne pravdne postopke in s tem ustvarimo okolje pravne gotovosti in pravičnosti. The fact is that the Republic of Slovenia as a democratic state, based on the rule of law, ensures predictable behavior holders of power and control over their decisions. At the time, characterized by the increasing complexity of the taxation and when it is already many times questioned the practical application of tax norms, the argumentation of general and fundamental principles is significant. This is even more important in the field of VAT. We must be aware that in recent years VAT has become the most important source of funding the public consumption. Throughout, both in Slovenian as well as on a European scale, individuals still has to go through difficult proceedings against holders of power, in which they must demand their rights which belongs to them and verify the legality of the work of state bodies in accordance with the letter of the law. In modern democratic countries there are many control mechanisms as well as remedies, which may vary in their performance, conduct and behavior of state bodies and their officials, we just have to use them. Because I am aware that taxpayers in tax control procedures have a sense of »smallness« and powerlessness in relation to »capricious« state authorities, I decided to deal with the subject that is in front of you. As with all other areas of law, there are also for handling the tax authority in the field of VAT, certain fundamental positions, fundamentals and principles that should the tax authority in deciding on the rights and obligations of taxpayers consider. That we can properly judge the legality of these decisions, it is on the side of taxpayers to recognize the limitations of such decisions. It is a question of taking into account the fundamental principles of the VAT for handling the tax authority in the control procedures of VAT. In the complex tax environment there are several interpretations of legal norms which lead to differences between taxpayers and tax authorities as well as differences between taxpayers themselves. While the last written is less problematic, it is more problematic interpretation of norms by the tax authority, if this does not follow the basic principle of VAT. The basic principles of VAT, developed by the ECJ, can play an important role in the uniform interpretation of such decisions. Given the fact that the course of action by the tax authority falls within the framework of administrative law governing the operation of the executive power in the event of exercise of the rights and obligations of taxpayers, it is important to be familiar with these principles, the common denominator is that their consideration and respect as limiting (government) authorities, while ensuring the protection of the rights and obligations of taxpayers. With clear definitions, clear principles and clear standards, we can shrunk reasons for possible litigation and therefore generate an environment of legal certainty and fairness.
Databáze: OpenAIRE
Externí odkaz: