{"?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-JGSTELT6/e6fbe1b7-ea0b425c421032-5f73-384-258/PDF","dcterms:extent":"300 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-JGSTELT6/34e8b05b-2435-43f5-8ce6-11a2f0b7e227/TEXT","dcterms:extent":"34 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-JGSTELT6","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2016","dc:creator":"Podlipnik, Jernej","dc:format":[{"@xml:lang":"sl","#text":"letnik:42"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 1244-1253"}],"dc:identifier":["ISSN:0353-6521","COBISSID:15242577","URN:URN:NBN:SI:doc-JGSTELT6"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"davčne utaje"},{"@xml:lang":"sl","#text":"davčni nadzor"},{"@xml:lang":"sl","#text":"davčni postopek"},{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"sankcije"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Pravna narava obveznosti po 68.a členu Zakona o davčnem postopku|"},"dc:description":[{"@xml:lang":"sl","#text":"The article deals with the legal nature of the monetary obligation according to Article 68.a of the Slovenian Tax Procedure Act. Although it is named special tax on individuals' unreported income the author argues that it cannot be, at least not as a whole, classified as tax, but rather as a special administrative sanction, because individuals are burdened more than they would be if regular income taxes were levied on them. Despite administrative sanctions are one of means to tackle tax frauds, the constitutionality of the legislation in question is doubtful from the substantive and procedural point of view"},{"@xml:lang":"sl","#text":"Članek obravnava pravno naravo denarne obveznosti po 68.a členu slovenskega Zakona o davčnem postopku. Čeprav je ta poimenovana kot posebni davek na posameznikov neprijavljeni dohodek, avtor trdi, da je ni mogoče, vsaj ne v celoti, opredeliti kot davek, temveč kot posebno administrativno (upravno) sankcijo, saj so posamezniki obremenjeni bolj, kot bi bili, če bi se jim odmeril splošni davek na dohodek. Čeprav so administrativne (upravne) sankcije eno od sredstev za boj proti davčnemu utajevanju, pa je ustavnost obravnavane ureditve dvomljiva, in sicer tako z materialnopravnega kot s procesnopravnega vidika"}],"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-JGSTELT6","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-JGSTELT6"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-JGSTELT6/e6fbe1b7-ea0b425c421032-5f73-384-258/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-JGSTELT6/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-JGSTELT6"}}}}