TFL Vsebine / Revija Javna uprava

Prispevek obravnava varstvo lastninske pravice, v katero lahko država posega z oblastvenimi naložitvami davčnih obveznosti in s tem tudi vpliva prav na možnosti svobodnega samouresničevanja tistega, ki je s temi obveznostmi obremenjen. Pri tem seveda plačevanje davkov zagotavlja, da država lahko deluje z izvajanjem različnih nalog in storitev v javnem interesu, kar je nedvomno tudi v interesu z davki obremenjenega posameznika. Zato se z vprašanji primernosti različnih davkov in njihovih višin ta razprava ne ukvarja. Obravnava se osredotoča na točko vrednotenja ustavne dopustnosti navedenega poseganja in poskuša utemeljiti tiste meje, onkraj katerih oblast tudi ob želji po zasledovanju javnega interesa preseže meje dovoljenega in sicer z nedopustnim poseganjem v ustavno zagotovljeno človekovo pravico do zasebne lastnine. Na davčnem področju je mogoče razumeti, da želi biti Ustavno sodišče zadržano pri svoji presoji in prepustiti zakonodajalcu potrebno in ustrezno polje proste presoje o tem, na kakšen način bo obremenil različne subjekte za zagotavljanje potrebnih sredstev, namenjenih javnemu interesu. Vendar pa ni videti razloga, da bi se prav na področju davkov odreklo varstvo lastninske pravice do te mere, da se nalaganje določenih davčnih obveznosti sploh ne bi štelo za poseg v lastninsko pravico, ki bi ga bi bilo treba utemeljiti in preizkusiti njihove ustavne dopustnosti tudi preko strogega testa sorazmernosti.

This article is examining the protection of private property against authoritative imposition of taxes that can influence the possibility of free action and development of persons subjected to such obligations. It can be accepted without any doubt that the payment of taxes ensures the functioning of the State and that performance of its many tasks and services in public interests also corresponds to interests of tax-payer himself. This is why the discussion is not dealing with the question of adequacy of different forms of taxation. The legal analysis is focusing on questions related to limits of constitutionality of imposition of taxes, which can be - while pursuing public interests - violated by the State, thereby infringing the constitutionally guaranteed right to private property. While examining tax regulations it can be understood that the Constitutional Court will be restrained in its judgments and will leave to the legislator the necessary area of discretion about the methods, forms and subjects of taxation to raise the funds needed to protect the public interest. But there is no reason that specifically in the field of tax law the protection of private property against imposition of tax obligations should be withdrawn to such an extent that certain taxes would not be deemed to infringe the right to private property at all and would not be subjected to scrutiny regarding their constitutionality, also by using the strict proportionality test.