{"?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-VQZQZAY7/017c69e728cb23ec8487--416d4d29152b--/PDF","dcterms:extent":"358 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-VQZQZAY7/79b1d8c2-b212-470d-98c3-24e566871c4e/TEXT","dcterms:extent":"35 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-VQZQZAY7","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":"Gerbec, Franci","dc:format":[{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 1158-1170"}],"dc:identifier":["ISSN:0353-6521","COBISSID:14021713","URN:URN:NBN:SI:doc-VQZQZAY7"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"nepremičnine"},{"@xml:lang":"sl","#text":"pravna ureditev"},{"@xml:lang":"sl","#text":"stavbna zemljišča"},{"@xml:lang":"en","#text":"tax"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Odprta pravna vprašanja sedanje ureditve nadomestila za uporabo stavbnega zemljišča|"},"dc:description":[{"@xml:lang":"sl","#text":"The article deals with legal issues related to further application of laws, regulating legal ground for valid decrees of Slovene municipalities that define basis and criteria for building land tax assessment. According to the Constitutional Court of the Republic of Slovenia decision U-I-313/13 of 21 March 2014 these laws are still valid and in force until new property tax laws are introduced. Author summarizes key findings, reached by the Constitutional Court of the Republic of Slovenia during its assessment of constitutionality and legality of several decrees of Slovene municipalities that define building land tax, and later compares these findings to 39 decrees of Slovene municipalities based on his own analysis of these decrees. The article is concluded with suggestions of possible basis or starting points for eventual changes and amendments to valid legislation related to building land taxation unless new property tax law is adopted shortly. Namely, numerous decrees of Slovene municipalities are inconsistent with the Constitutional Court of the Republic of Slovenia's findings and case law or with the Constitution of the Republic of Slovenia and other laws dealing with this subject"},{"@xml:lang":"sl","#text":"Avtor obravnava pravna vprašanja glede nadaljnje uporabe zakonskih predpisov, ki urejajo pravno podlago za veljavne občinske odloke o osnovah in merilih za odmero nadomestila za uporabo stavbnega zemljišča in se v skladu z odločitvijo Ustavnega sodišča Republike Slovenije U-I-313/13 z dne 21. marca 2014 še naprej uporabljajo, do sprejetja novega sistema obdavčitve nepremičnin. Pri tem povzema ključne ugotovitve Ustavnega sodišča Republike Slovenije glede ocene ustavnosti in zakonitosti številnih občinskih odlokov, ki urejajo odmero nadomestila, in jih primerja z odloki 39 največjih slovenskih občin na podlagi lastne analize vsebine teh odlokov. Avtor na koncu prispevka predlaga nekatera možna izhodišča za morebitne spremembe in dopolnitve veljavne zakonodaje s tega področja, če ne bo kmalu sprejet nov sistem obdavčitve nepremičnin, saj so številni odloki neskladni s sprejetimi ugotovitvami in odločitvami Ustavnega sodišča Republike Slovenije oziroma z Ustavo Republike Slovenije ter zakoni s tega področja"}],"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-VQZQZAY7","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-VQZQZAY7"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-VQZQZAY7/017c69e728cb23ec8487--416d4d29152b--/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-VQZQZAY7/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-VQZQZAY7"}}}}