{"?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-PWHYDKT0/cee5a4fa7941d6b6--2f10f8908a44-b9-dd/PDF","dcterms:extent":"335 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-PWHYDKT0/7af805a9-d9b4-4f7c-bb28-e120215c778a/TEXT","dcterms:extent":"42 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-PWHYDKT0","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":"Kerševan, Erik","dc:format":[{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 1145-1157"}],"dc:identifier":["ISSN:0353-6521","COBISSID:14004561","URN:URN:NBN:SI:doc-PWHYDKT0"],"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":"nepremičnine"},{"@xml:lang":"en","#text":"tax"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Postopek za odmero davka in pravna sredstva|"},"dc:description":[{"@xml:lang":"sl","#text":"The decision of the Constitutional Court in the case of the annulled Act on Real Estate Tax represents a final break with a too widely spread belief that law cannot limit the wide discretion of Government and National Assembly when it comes to regulating and enforcing taxes, neither by the general principles of the law nor systemic rules and demands regarding decision-making on legal obligations of individuals and legal entities. Mistakes made by responsible authorities, including e.g. the discrepancy between the basis for real estate taxation from the real value of the given property itself, can in the absence of appropriate procedural rules that guarantee the rights to fair proceedings from Article 22 of the Constitution and effective legal remedy from Article 25. of the Constitution, lead to serious infringement of the right to private property with imposition of the real estate tax, which should not be repeated again in the future"},{"@xml:lang":"sl","#text":"Odločitev Ustavnega sodišča v primeru zdaj razveljavljenega Zakona o davku na nepremičnine pomeni končni prelom s pretirano razširjenim prepričanjem, da pravo Vlade in Državnega zbora pri široki diskreciji načrtovanja in pobiranja davkov ne more omejevati ne z vidika temeljnih načel ne z vidika sistemskih pravil in zahtev glede odločanja o pravnem položaju posameznikov in pravnih oseb. Napake pristojnih organov, tudi na primer odstopanje določitve davčne osnove od resnične vrednosti posamezne nepremičnine, ob odsotnosti ustreznih procesnih rešitev, ki zagotavljajo pravice do poštenega postopka iz 22. člena Ustave ter učinkovitega pravnega sredstva iz 25. člena Ustave, lahko privedejo do resnega ogrožanja ustavne dopustnosti davčnega poseganja v lastninsko pravico, kar se ne sme več ponoviti"}],"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-PWHYDKT0","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-PWHYDKT0"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-PWHYDKT0/cee5a4fa7941d6b6--2f10f8908a44-b9-dd/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-PWHYDKT0/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-PWHYDKT0"}}}}