875 KB42 KB201320242014Pavčnik, Marijanštevilka:1/2letnik:69str. 5-18,131-132ISSN:0032-6976COBISSID:13616465URN:URN:NBN:SI:doc-OFBASN6DslZveza društev pravnikov SlovenijePravnikretroaktivnostsorazmernost (pravo)statuteveljavnostzakoniČasovnost pravne igre| ob odločbi Ustavnega sodišča RS o dodatnem davku|In Slovenia, exceptionally, certain law provisions may have retroactive effect. Retrospectivity is allowed if single provisions are in question, they must be law provisions, the retrospectivity itself must be required in the public interest and the retrospective provision must not infringe any acquired rights (Art. 155/2 of the Constitution of the Republic of Slovenia). The criteria allowing retrospectivity must be cumulatively present. It would be legally inadmissible to give the criterion of public interest such weight as to allow an infringement of acquired rights.A retrospective legal provision must not remedy any possible effects (e.g. very high income) that originated within the framework of legally allowed possibilities and are ex post facto considered socially unjust. The real reason justifying a possible retrospective validity of a law provision is a present reason that did not yet exist at the time in which we retrospectively intervene.In real life it can happen that the factual tax situation is under development and therefore cannot be completely encompassed by a prospective provision. This circumstance, however, cannot be a legal pretext that would, by its very nature, justify retrospectivity. If a tax period cannot really be divided into several tax incomes because e.g. the payment is a onetime one and is due at the end of the calendar year, this means that the tax burden must be proportionate with regard to the length and the intensity of the tax period. This duty can only refer to the period running from the moment the law came into force.The principle of proportionality is not a criterion that would justify a retrospective infringement of an acquired right. The first stage of the principle of proportionality is that the aim as well as the means, between which a proper proportion is sought, must be constitutional and legal. A retrospective law provision that does not comply with the cumulatively prescribed retrospectivity criteria is an unconstitutional one. As soon as the aim and/or the means are illegal, it is eo ipso excluded that one would try to establish whether the means are suitable, necessary and proportionate in view of the aimV Sloveniji lahko izjemoma posamezne zakonske določbe veljajo za nazaj (retroaktivno). Retroaktivnost je dovoljena, če gre za posamezne določbe, te morajo biti zakonske, sámo retroaktivnost mora zahtevati javna korist in retroaktivna določba ne sme posegati v pridobljene pravice (drugi odstavek 155. člena Ustave RS). Merila, ki dovoljujejo retroaktivnost, morajo biti izpolnjena kumulativno. Pravno nedopustno bi bilo, če bi merilu javne koristi dali tolikšno težo, da bi dopustili tudi poseg v pridobljene pravice. Retroaktivno zakonsko pravilo ne sme popravljati morebitnih učinkov (npr. zelo visokih dohodkov), ki so nastali v okviru pravno dovoljenih možnosti in jih ex post facto ocenjujemo kot socialno nepravične. Pravi razlog, ki utemeljuje morebitno retroaktivno veljavnost zakonskega pravila, je sedanji razlog, ki ga v času, v katerega retroaktivno posegamo, še ni bilo.V življenju se lahko primeri, da je davčni dejanski stan v razvoju in ga zato predpis, ki velja za naprej, ne more v celoti zajeti. Ta okoliščina ne more biti pravni izgovor, ki naj bi kar po naravi stvari utemeljeval retroaktivnost. Če je v resnici tako, da posameznega davčnega obdobja ni mogoče razčleniti na več davčnih prejemkov, ker je, denimo, izplačilo enkratno in zapade ob koncu koledarskega leta, pomeni, da mora biti davčna obremenitev sorazmerna glede na dolžino in intenzivnost davčnega obdobja. Ta obveznost se lahko nanaša samo na obdobje, ki teče od trenutka, ko zakon začne veljati.Načelo sorazmernosti ni merilo, ki bi lahko upravičilo retroaktivni poseg v pridobljeno pravico. Prva stopnja načela sorazmernosti je, da morata biti tako cilj kot sredstvo, med katerima iščemo pravo mero, ustavna in zakonita. Retroaktivno zakonsko določilo, ki ne ustreza kumulativno predpisanim merilom retroaktivnosti, je neustavno sredstvo. Brž ko sta cilj in (ali) sredstvo nepravna, je eo ipso izključeno tudi to, da bi ugotavljali, ali je sredstvo primerno, nujno in sorazmerno glede na ciljTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaUniverza v Ljubljani, Pravna fakulteta