TFL Vsebine / Revija SIR*IUS

Comments to the minutes taken in a tax inspection procedure and right to be heard

Pravica do zaslišanja kot temeljnega načela upravnega postopka je najpomembnejša upravno-procesna pravica strank. Zakon o davčnem postopku vsebuje posebno ureditev, s katero je čas dokazovanja zavezancev za davke v postopku davčnega inšpekcijskega nadzora relativno omejen že pred izdajo odločbe davčnega organa do izdaje zapisnika. Dokaze za svoje trditve v pripombah k zapisniku zavezanec za davek lahko predloži le, če upraviči, zakaj tega ni oziroma ni mogel storiti pred izdajo zapisnika. Ali je takšna omejitev v skladu z veljavno zakonodajo, je vprašanje, na katero strokovna javnost in predvsem davčni zavezanci že dalj časa pričakujejo strokovno utemeljen odgovor pristojnih institucij.

The right to be heard as a fundamental principle of any administrative procedure is the most important administrative and procedural right of the parties. The Tax Procedure Act contains special provisions relatively limiting the time for the submission of taxpayers’ evidence during the tax inspection procedure, already before the tax authority issues the decision and to the issue of the minutes. The taxpayer may submit the evidence for his claims contained in the comments to the minutes only if he can justify why he has not or could not have submitted them before the minutes were issued. Is such a restriction in accordance with the applicable legislation, this is the question on which expert public and especially taxpayers have long been expecting a professionally sound response from the competent institutions.