<Record><identifier xmlns="http://purl.org/dc/elements/1.1/">URN:NBN:SI:doc-C32ESLVR</identifier><date>2015</date><creator>Podlipnik, Jernej</creator><relation>documents/doc/C/URN_NBN_SI_doc-C32ESLVR_001.pdf</relation><relation>documents/doc/C/URN_NBN_SI_doc-C32ESLVR_001.txt</relation><format format_type="issue">1</format><format format_type="volume">75</format><format format_type="type">article</format><identifier identifier_type="COBISSID">14683217</identifier><identifier identifier_type="ISSN">1854-3839</identifier><identifier identifier_type="URN">URN:NBN:SI:doc-C32ESLVR</identifier><language>slv</language><publisher>Pravna fakulteta</publisher><source>Zbornik znanstvenih razprav (Pravna fakulteta. 1991)</source><rights>BY-ND</rights><subject language_type_id="slv">davčna kultura</subject><subject language_type_id="slv">davčni postopek</subject><subject language_type_id="slv">davčno pravo</subject><subject language_type_id="slv">davki</subject><subject language_type_id="slv">pravna ureditev</subject><subject language_type_id="eng">tax</subject><title>Materialna zakonitost pri določanju davčnih obveznostih z vidika časovne veljavnosti</title></Record>