149 KB38 KB201320252023Podlipnik, Jernejletnik:49številka:8str. 1367-1380ISSN:0353-6521COBISSID:179929091URN:URN:NBN:SI:doc-2Y94IXKHslGospodarski vestnikInštitut za delo pri Pravni fakultetiZveza Društev pravnikov v gospodarstvu SlovenijePodjetje in delodavčni postopekdavčno poroštvodavkiodgovornostodločbeprenos dejavnostiDavčno poroštvo pri prenosu opravljanja ekonomske dejavnosti brez statusnega preoblikovanja|It is in the interest of every creditor to receive payment of claims. This also applies to tax claims. Tax legislation therefore provides for the liability of persons for foreign tax liabilities (tax suretyship). In this article, the author discusses the form of tax suretyship that has been the subject of the most extensive tax practice and case law in recent years. It concerns the liability of those to whom the business of a tax debtor has been transferred without a status-law transformation in order to avoid the payment of tax. The difficulties in applying this institution have not been merely procedural, but it is clear from the Supreme Court's views that the basis for liability and its scope depend, above all, on the enrichment of the person who has taken over the activity. However, the tax authorities have not dealt with these issues so far. The limitation of the scope of liability also has procedural implications in the form of how the tax authorities are obliged to formulate the terms of the surety decisionsInteres vsakega upnika je prejeti plačilo terjatev. To velja tudi za davčne terjatve. Davčna zakonodaja zato predvideva odgovornost oseb za tuje davčne obveznosti (davčno poroštvo). V članku se avtor ukvarja z obliko davčnega poroštva, s katero sta se davčna in sodna praksa v zadnjih letih največ ukvarjali. To je odgovornost tistih, na katere je bila brez statusnopravnega preoblikovanja prenesena ekonomska dejavnost davčnega dolžnika z namenom, da bi se izognil plačilu davka. Težave pri uporabi tega instituta niso bile zgolj procesne, ampak je iz stališč Vrhovnega sodišča razvidno, da je temelj za odgovornost in njen obseg odvisen predvsem od obogatitve tistega, ki je prevzel opravljanje dejavnosti. S temi vprašanji pa se davčni organi do zdaj niso ukvarjali. Omejitev obsega odgovornosti pa ima tudi procesne posledice v obliki tega, kako so dolžni davčni organi oblikovati izreke poroštvenih odločbTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia