TFL Vsebine / Revija Poslovodno računovodstvo

Javno pooblastilo je pooblastilo subjektu, ki ni organizacijski del državne oziroma občinske uprave, za izvajanje določenih nalog državne oziroma občinske uprave. Razvojno gledano je prenos izvajanja upravnih nalog izven državne uprave povezan z nastankom javnih služb v državah razvitega kapitalizma na koncu 19. stoletja. Izvajalcem javnih služb so bila javna pooblastila podeljena zato, da so lahko javne službe izvajali učinkoviteje. V Sloveniji je javno pooblastilo ustavni institut. Ustava določa, da lahko pravne ali fizične osebe z zakonom ali na njegovi podlagi dobijo javno pooblastilo za opravljanje določenih nalog državne uprave. Pri pravnih osebah je treba ločiti izvajanje javnih pooblastil od drugih dejavnosti, ki jih opravljajo (javne službe, gospodarske dejavnosti, negospodarske dejavnosti), saj v vlogi nosilca javnega pooblastila namreč nastopajo le tedaj in v tistem obsegu, ko izvajajo upravne naloge, ki so jim podeljene z javnim pooblastilom. Javno pooblastilo se lahko podeli z zakonom ali na podlagi zakona. Podelitev z zakonom pomeni, da zakon določi tako naloge kot konkretnega nosilca. Tak način določitve nosilca v praksi ne povzroča težav, če je nosilec en sam in ima pooblastilo podeljeno za daljše časovno obdobje. Drugače pa je v primeru, ko je nosilcev več, npr. v primeru, če se javno pooblastilo podeli fizičnim osebam. Zaradi tega ustava dopušča tudi podelitev na podlagi zakona - v tem primeru se javno pooblastilo podeli konkretnemu nosilcu z odločbo, izdano v upravnem postopku. Razmerja med državo in nosilcem javnega pooblastila so urejena z javnim pravom, za razmerja med nosilcem javnega pooblastila in uporabnikom storitev pa je bistveno, da ima prvi enake pravice in dolžnosti kot državna uprava: to predvsem pomeni dolžnost spoštovanja temeljnih človekovih pravic in svoboščin ter načel, po katerih deluje državna uprava.

The public authority to perform certain tasks or duties of the state or a municipal administration [hereinafter: a public authority] can be granted by law to a natural person or legal entity that is not an organisational part of the state or municipal administration. From the historical perspective, the transfer of the performance of administrative tasks or duties outside of the state administration is connected with the institution of the provision of public services in the countries with developed capitalism at the end of the 19th century. Public service providers were vested with a public authority so that the public service could be provided more effectively. A public authority is a constitutional category. The Constitution of the Republic of Slovenia determines that by law or on the basis thereof legal entities and natural persons may be vested with the public authority to perform certain duties of the state administration.In the case of legal entities, a distinction must be made between such exercising a public authority and carrying out other activities (i.e. public services, commercial activities, non-commercial activities) – legal entities are namely public authority holders only in cases and within the scope to which they perform the administrative tasks or duties vested in them by the granting of the public authority. The fact that the public authority is vested in them by law entails that the law determines not only the tasks or duties to be performed, but also the individual public authority holders. Such manner of determining public authority holders does not cause problems in practice if there is only one entity holding such public authority and the public authority is vested therein for a longer period of time. The situation is different, however, in the case of there being several public authority holders, e.g. in cases in which the public authority is vested in a number of natural persons.