TFL Vsebine / Revija SIR*IUS

Limitation period in tax procedure

Institut zastaranja je namenjen zagotovitvi pravne varnosti in pravne predvidljivosti za davčnega zavezanca, ob vračilu preveč plačanega davka pa tudi za davčni organ. Zastaranje v davčnem pravu pomeni prekluzijo (ugasnitev) davčne obveznosti davčnega zavezanca in tudi njegove pravice zahtevati vračilo preveč plačanega davka. Poleg tega še pomeni, da davčni organ nima več pristojnosti odmeriti, izterjati ali vrniti davek. Novela Zakona o davčnem postopku prinaša poenotenje relativnega zastaralnega roka za vse davke (izjema ostaja davek na nenapovedane dohodke). Pomembna je razlika med pravnimi posledicami, ki jih povzročita pretrganje in zadržanje zastaranja: zadržanje zastaranja podaljšuje absolutni zastaralni rok, pretrganje pa nanj ne vpliva. Ob koncu izpostavljamo predvsem vprašanje začetka teka zastaralnega roka za odmero davčnega odtegljaja od prikritih izplačil dobička, ki je v praksi pogost spor med davčnimi zavezanci in davčnim organom

The statute of limitations is intended to ensure legal certainty and legal pre- dictability for the taxpayer and, in the case of a refund of overpaid tax, for the tax authority. In tax law, the limitation period means the extinguishment of the taxpayer’s tax liability and of his right to claim repayment of tax overpaid. On the other hand, it means that the tax authority no longer has the power to assess, recover or refund the tax. The amendment to the Tax Procedure Act unifi the relative limitation period for all taxes (except for the tax on unreported income). It is important to understand the diff between the legal consequences of interrupting and suspending the limitation period (suspending the limitation period extends the absolute limitation period, while interrupting it has no eff on it). Finally, we highlight the issue of the start of the limitation period for the assessment of withholding tax on hidden profi distribution, which in practice is often a dispute between taxpayers and the tax authorities.