TFL Vsebine / Revija SIR*IUS

Procedural issues in relation to tax inspection proceedings, which are object of dispute in contemporary jurisprudence

Predmet tega prispevka so procesne kršitve v davčnih inšpekcijskih nadzorih, ki se kot sporne pojavljajo v zadevah pred Upravnim sodiščem Republike Slovenije. Pregledane sodbe iz obdobja od januarja do novembra 2021, ki se nanašajo na zadeve, v katerih je bil izpodbijani akt izdan v postopku davčnega inšpekcijskega nadzora (bilo jih je skupaj 40), kažejo, da sodišče v primerih, ko so tožniki uveljavljali kršitve pravil postopka, sodišče pa je tem navedbam sledilo (takih primerov je bilo 17), večinoma ugotavlja prisotnost absolutno bistvene kršitve po 7. točki drugega odstavka 237. člena ZUP, tj. da izpodbijane odločbe ni mogoče preizkusiti. Sodišče je v več zadevah prepoznalo tudi kršitev tožnikove pravice do izjave, kar je prav tako absolutno bistvena kršitev, in sicer po 3. točki drugega odstavka 237. člena ZUP. Vprašanje kršitev pravil postopka je zanimivo, saj se je procesno pravo že davno otreslo svoje ancilarne vloge in je prepoznano kot odločilno za doseganje pravilne in zakonite odločitve. Prav tako je to vprašanje pomembno, kar je odraz splošne dovzetnosti za varstvo temeljnih procesnih pravic.

Procedural violations in tax inspection proceedings, which are object of dispute in cases heard before the Administrative Court of the Republic of Slovenia, are examined in the present paper. Judgments dating from January to November 2021, which refer to cases in which the contested decision has been adopted in a tax inspection proceeding, have been reviewed (altogether 40). They show that in cases, in which the plaintiffs have alleged that procedural violations have occurred and the court has followed such an argument (17 cases), the court mostly finds that it was not possible to examine the contested decision. Several times the court has also recognized that there had been a breach of the right to be heard. The issue of procedural violations is of interest, since procedural law has long ceased to be merely ancillary and is recognized as crucial for correct and lawful decisions. This question is also very important because it is a reflection of the general susceptibility to the protection of fundamental procedural rights.