TFL Vsebine / Revija Poslovodno računovodstvo

V pričujočem članku so predstavljena osnovna in specifična načela davčnega sistema in obdavčevanja. Poudarek je na uporabi načela sorazmernosti. Primer zgrešene in prekomerne zlorabe načela sorazmernosti v davčnem postopku je kaznovanje zavezancev z najhujšo možno sankcijo po 397. členu ZDavP-2 (2011) zaradi na primer ne-oddaje praznega obrazca zavezanca, ki sploh ni posloval, pri čemer sorazmerne sankcije (kot na primer opomin) sploh niso bile uporabljene. Načelo sorazmernosti je posebej pomembno tudi za upravno pravo, kamor sodi delovanje FURS. Osnovna vsebina načela sorazmernosti in metode presojanja ter odločanja v posameznih primerih je v zahtevi, da upravni in drugi organi v konkretnih primerih odločajo, oziroma uporabijo sredstva in ukrepe, ki so v sorazmerju z zakonsko dovoljenim ciljem, ki ga želijo doseči. Pri tem je pravno vodilo, da se doseže ustrezno in pošteno ravnotežje med javno koristjo in zasebnimi interesi in da ne pride do neustreznih, nepotrebnih in prekomernih posegov v pravice posameznikov (Grafenauer, Brezovnik 2009).

The article presents the basic and specific principles of the tax system and taxation in Slovenia. The focus is on the application of the principle of proportionality.An example of misguided use of the principle of proportionality in the tax proceedings is to punish taxpayers with the worst possible sanction under Article 397 ZDavP-2 (2011) due to, for example, failure to deliver an empty form when proportionate sanctions (such as, for example, warning) hadn't even been used beforehand.The principle of proportionality is particularly important for administrative law, which includes the operation of Slovenian Internal revenue service. The basic substance of the principle of proportionality is in graduate use of legal sanctions prescribed by the tax law, which means that the national Internal Revenue Service shall first use verbal warning. Only if this warning is ignored by the taxpayer then tax authority can use a financial sanction. This is the basic of the principle of proportionality, which should never be left to the power of discretion what kind of sanction tax authority can pick up from the list of legal sanctions by itself to fulfill public interest. Principle of proportionality is a legal guide in order to achieving an appropriate and fair balance between public interest and private interests and to prevent unsuitable, unnecessary and unreasonable interference with the rights of individuals (Grafenauer, Brezovnik 2009).