{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-5XE2JZDM/b9d884e-c02451a-0564cd1d-a00-b244824/PDF","dcterms:extent":"275 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-5XE2JZDM/c800208d-5ad8-494d-b5c1-41b2440264ea/TEXT","dcterms:extent":"29 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-5XE2JZDM","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2014","dc:creator":"Pirnat, Rajko","dc:format":[{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 1121-1130"}],"dc:identifier":["ISSN:0353-6521","COBISSID:14004305","URN:URN:NBN:SI:doc-5XE2JZDM"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"lastnina"},{"@xml:lang":"sl","#text":"lokalna uprava"},{"@xml:lang":"sl","#text":"nepremičnine"},{"@xml:lang":"sl","#text":"občine"},{"@xml:lang":"sl","#text":"obdavčevanje"},{"@xml:lang":"en","#text":"tax"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Davek na nepremičnine in lokalna samouprava|"},"dc:description":[{"@xml:lang":"sl","#text":"The author discusses requirements put to the legislator by the Constitutional provisions on local government for the legal regulation of real estate property tax. In this, the author first considers the arguments put by the Constitutional Court, which found certain provisions of Real Estate Property Tax to be in contradiction to the Articles 140 and 142 of the Constitution. The Court emphasized that the tax should in major part belong to the municipalities and that the law should give enough powers to the municipalities regarding regulation of this tax that they can finance their tasks with their own resources (including this tax) and that they can implement municipal policies also by this tax. Based on this, the author presents several proposals regarding future legal regulation of real estate property tax, which should totally belong to the municipalities, and proposes wide autonomy of municipalities in regulating this tax, while at the same time he identifies the limitations and conditions for this municipal regulation which should be provided by the law"},{"@xml:lang":"sl","#text":"Avtor obravnava zahteve, ki jih glede nove ureditve davka na nepremičnine postavljajo zakonodajalcu določbe Ustave o lokalni samoupravi. Pri tem izhaja iz ugotovitev Ustavnega sodišča glede neskladnosti nekaterih določb sicer razveljavljenega Zakona o davku na nepremičnine zaradi neskladnosti s 140. in 142. členom Ustave. Sodišče je zlasti poudarilo, da mora ta davek večinsko pripadati občinam in da mora zakon omogočiti tolikšna pooblastila občin glede urejanja tega davka, da občine lahko zagotovijo financiranje svojih nalog z lastnimi viri (kar vključuje ta davek) in da lahko tudi z njim uveljavljajo občinske politike. Na podlagi tega avtor oblikuje več predlogov glede prihodnje zakonske ureditve davka na nepremičnine, za katerega predlaga, da v celoti pripada občini in da ima občina široko avtonomijo glede njegovega urejanja, hkrati pa navaja tudi meje in pogoje tega urejanja, ki jih mora določiti zakon"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-5XE2JZDM","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-5XE2JZDM"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-5XE2JZDM/b9d884e-c02451a-0564cd1d-a00-b244824/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-5XE2JZDM/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-5XE2JZDM"}}}}