{"?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-VKD6LUMB/a2e5c399-6594-4bc1-9789-da669702dd0c/HTML","dcterms:extent":"66 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-VKD6LUMB/3cf21998-fcdd-4525-9e96-50806de3cf5e/PDF","dcterms:extent":"233 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-VKD6LUMB/bb3bc328-9e99-4e64-a8aa-72f8950aeccc/TEXT","dcterms:extent":"63 KB"}],"edm:TimeSpan":{"@rdf:about":"2003-2012","edm:begin":{"@xml:lang":"en","#text":"2003"},"edm:end":{"@xml:lang":"en","#text":"2012"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-VKD6LUMB","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-JEWSRBGK"},{"@xml:lang":"sl","#text":"Uprava (Ljubljana)"}],"dcterms:issued":"2007","dc:creator":["Konečnik, Tina","Kovač, Polonca"],"dc:format":[{"@xml:lang":"sl","#text":"številka:2"},{"@xml:lang":"sl","#text":"letnik:5"},{"@xml:lang":"sl","#text":"str. 29-54"}],"dc:identifier":["ISSN:1581-7555","COBISSID:2733486","URN:URN:NBN:SI:doc-VKD6LUMB"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Fakulteta za upravo"},"dc:subject":[{"@xml:lang":"en","#text":"Administrative procedure"},{"@xml:lang":"sl","#text":"davčna inšpekcija"},{"@xml:lang":"sl","#text":"davčni nadzor"},{"@xml:lang":"sl","#text":"davčni postopek"},{"@xml:lang":"en","#text":"statute"},{"@xml:lang":"sl","#text":"upravni postopek"},{"@xml:lang":"sl","#text":"zakoni"}],"dcterms:temporal":{"@rdf:resource":"2003-2012"},"dc:title":{"@xml:lang":"sl","#text":"Novosti davčnega inšpekcijskega nadzora po ZDAVP-2|"},"dc:description":{"@xml:lang":"sl","#text":"Davčni nadzor je nadzor nad izvajanjem in spoštovanjem predpisov s področja obdavčevanja, predvsem pa nadzor nad določbami zakonov o obdavčitvi in Zakona o davčnem postopku (ZDavP-2). Davčni inšpekcijski nadzor pomeni vodenje postopka, ki se izvaja pri davčnem zavezancu, gre torej za zunanji nadzor. Davčni inšpekcijski nadzor izvajajo davčni inšpektorji, ki so javni uslužbenci s posebnimi pooblastili. Zakon daje inšpektorjem obširna pooblastila, ki so potrebna za učinkovito opravljanje nalog inšpekcijskega nadzora"},"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-VKD6LUMB","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-VKD6LUMB"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-VKD6LUMB/3cf21998-fcdd-4525-9e96-50806de3cf5e/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"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":"Univerza v Ljubljani, Fakulteta za upravo"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-VKD6LUMB/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-VKD6LUMB"}}}}