TFL Vsebine / Revija SIR*IUS

Administrative dispute in the field of taxes – in the role of lawyer and judge

Kot nekdanji davčni svetovalki in odvetnici, specializirani za davčno pravo, zdaj pa višji sodnici na oddelku za javne finance Upravnega sodišča Republike Slovenije je bil naslov prispevka izbran z namenom predstaviti naloge pooblaščenca in sodnika v upravnem sporu na področju davkov in ob tem podati tudi svoja opažanja glede obeh vlog. V prispevku izhajam iz zakonske ureditve davčnega postopka in upravnega spora, kot izhaja iz Zakona o davčnem postopku, Zakona o upravnem sporu v povezavi z Zakonom o pravdnem postopku, pa tudi iz sodne prakse zlasti Vrhovnega sodišča Republike Slovenije. Poleg tega neizbežno črpam še iz lastnih izkušenj in doživljanja, ki pa se lahko razlikuje od kolegov. Menim, da kljub zakonski urejenosti davčnega postopka, ki je specialni upravni postopek, in postopka upravnega spora na potek konkretnega postopka vplivajo vse vpletene osebe s svojim celotnim vložkom v zadevo, s svojim znanjem, izkušnjami, osebnim pristopom in angažiranostjo. Zato je izid postopka v določeni meri vedno odvisen tudi od oseb, ki sodelujejo v zadevi, torej od pooblaščene osebe davčnega organa, zavezanca za davek in njegovega pooblaščenca ter od sodnika oziroma senata treh sodnikov. Bolj ko ti poznajo svoj del nalog in odgovornosti, večja je verjetnost, da bo končni izid pravilna in zakonita, s tem pa tudi pravična odmera davka.

As a former tax consultant and lawyer specializing in tax law, but now a senior judge in the public finance department of the Administrative Court of the Republic of Slovenia, I was chosen to prepare this paper with the aim of presenting the tasks of the attorney and the judge in administrative disputes in the field of taxes and giving my observations regarding both roles. In my contribution, I proceed from the legal regulation of tax procedure and administrative dispute, as derived from the Tax Procedure Act, the Administrative Dispute Act in connection with the Civil Procedure Act, as well as from judicial practice, especially of the Supreme Court of the Republic of Slovenia. In addition, I inevitably draw on my own experiences and perceptions, which may differ from those of my colleagues. I believe that despite the legal regulation of the tax procedure, which is a special administrative procedure, and the administrative dispute procedure, the course of the specific procedure is influenced by all the persons involved, with their entire contribution to the matter, with their knowledge, experience, personal approach and engagement. Therefore, the outcome of the procedure will always depend to a certain extent on the persons participating in the case, i.e. on the authorized person of the tax authority, the taxpayer and his attorney, and on the judge or the panel of three judges. The better they know their part of duties, powers and responsibilities, the more likely it is that the end-result will be correct and legal, thus also resulting in a fair assessment of the tax.