TFL Vsebine / Revija SIR*IUS

Constitutional controversy of tax enforcement suspension

Prispevek obravnava možnosti davčnega zavezanca za odlog izvršbe, če je izdana odločba davčnega organa, po kateri mora poravnati denarno obveznost, ki pa je po mnenju dolžnika neutemeljena. Prikazano je, da so te možnosti precej omejene in davčnemu zavezancu ne omogočajo učinkovite možnosti odloga prisilne izterjave terjatve, ki izhaja iz odločbe, do izčrpanja pravnih sredstev. Te pravne možnosti so tako omejene, da obstaja dvom, ali je ureditev odloga davčne izvršbe sploh v skladu z Ustavo RS.

This article deals with the question of what options has a taxpayer to postpone tax enforcement procedure in the event that the decision of the tax authority according to which he must settle a monetary obligation, is unfounded in the opinion of the debtor. The article shows that these options are rather limited and do not give the taxpayer an effective option to postpone the enforcement of the claim arising from the decision, until all remedies have been exhausted. These legal possibilities are so limited that it is questionable whether the regulation of the suspension of tax enforcement is in accordance with the Constitution of the Republic of Slovenia.