{"?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-7RARS08O/5ba68519-e92d-4fda-89d0-74239dae273a/PDF","dcterms:extent":"344 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-7RARS08O/c39391da-e202-4a86-b7bd-8b5bfa3552ed/TEXT","dcterms:extent":"0 KB"}],"edm:TimeSpan":{"@rdf:about":"2010-2025","edm:begin":{"@xml:lang":"en","#text":"2010"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-7RARS08O","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-PFDPDLU7"},{"@xml:lang":"sl","#text":"Dignitas (Ljubljana)"}],"dcterms:issued":"2015","dc:creator":"Čebulj, Janez","dc:format":[{"@xml:lang":"sl","#text":"številka:65/66"},{"@xml:lang":"sl","#text":"str. 165-179"}],"dc:identifier":["ISSN:1408-9653","COBISSID:513761400","URN:URN:NBN:SI:doc-7RARS08O"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Fakulteta za slovenske in mednarodne študije"},"dc:subject":[{"@xml:lang":"sl","#text":"davčno pravo"},{"@xml:lang":"sl","#text":"načelo jasnosti in določnosti"},{"@xml:lang":"sl","#text":"navidezni pravni posel"},{"@xml:lang":"sl","#text":"nedoločeni pravni pojmi"},{"@xml:lang":"sl","#text":"upravni nadzor"}],"dcterms:temporal":{"@rdf:resource":"2010-2025"},"dc:title":{"@xml:lang":"sl","#text":"Jasnost in določnost predpisov na področju upravnega nadzora|"},"dc:description":[{"@xml:lang":"sl","#text":"This article discusses constitutional and constitutional criteria for the use of undefined legal concepts in the process of administrative control. The legislator is often forced to use one or more of undefined concepts in regulating some areas. However, this raises the question, where is the limit to the level of indeterminacy. Because, unlike discretion, which is focused on the conduct of the administrative body, indefinite concepts in the law are focused on the legal definition of the facts or charachteristics of an actual situation, also the question of legal certainty of legal norms' addressee araises as one of the fundamental issues. The essence of the requirements of clarity and precision of the legal norm is that its addressee knows how to act in a given situation. This requirement could be undermined if the contents of the indeterminate legal concept, consequently, also the required conduct of addressee, is defined only by an administrative (supervisory) authority in the procedure of administrative control. This is especially pressing issue in cases where continuation of the process of administrative supervision (and in that context the fact finding) a punitive procedure. In this context, the article analyzes the case of fictitious legaltransactions in tax law"},{"@xml:lang":"sl","#text":"V prispevku avtor obravnava ustavne in ustavnosodne kriterije uporabe nedoločenih pravnih pojmov v postopkih upravnega nadzora. Zakonodajalec je sicer pogosto prisiljen uporabiti enega ali več nedoločenih pojmov pri normativnem urejanju nekega področja. Vendar se pri tem zastavlja vprašanje, kje je meja, da stopnja nedoločenosti ni previsoka. Ker so, za razliko od prostega preudarka, ki je naravnan na ravnanje upravnega organa, nedoločeni pojmi v pravu usmerjeni na zakonsko opredeljevanje dejanskih okoliščin ali lastnosti nekega dejanskega stanja, se kot eno od temeljnih vprašanj zastavlja tudi vprašanje pravne varnosti naslovljenca zakonske norme. Bisto zahteve po jasnosti in določnosti pravne norme je, da njen naslovljenec ve, kako mora v določenem položaju ravnati. Ta zahteva pa je okrnjena, če vsebino nedoločenega pravnega pojma, s tem pa posledično tudi zahtevano ravnanje naslovljenca, opredeli šele upravni (nadzorni) organ v postopku upravnega nadzora. Še posebej je to vprašanje pereče v primerih, ko je nadaljevanje postopka upravnega nadzora (in v njegovem okviru ugotovljenega dejanskega stanja) kaznovalni postopek. V tem okviru je v prispevku analiziran primer navideznih pravnih poslov v davčnem pravu"}],"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-7RARS08O","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-7RARS08O"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-7RARS08O/5ba68519-e92d-4fda-89d0-74239dae273a/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-nd/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Fakulteta za slovenske in mednarodne študije v Kranju"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-7RARS08O/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-7RARS08O"}}}}