Davčno poroštvo pri prenosu opravljanja ekonomske dejavnosti brez statusnega preoblikovanja

slovenian

2023

volume 49, issue 8

Lexpera d. o. o.
(Obvezni izvod spletne publikacije)

It is in the interest of every creditor to receive payment of claims. This also applies to tax claims. Tax legislation therefore provides for the liability of persons for foreign tax liabilities (tax suretyship). In this article, the author discusses the form of tax suretyship that has been the subject of the most extensive tax practice and case law in recent years. It concerns the liability of those to whom the business of a tax debtor has been transferred without a status-law transformation in order to avoid the payment of tax. The difficulties in applying this institution have not been merely procedural, but it is clear from the Supreme Court's views that the basis for liability and its scope depend, above all, on the enrichment of the person who has taken over the activity. However, the tax authorities have not dealt with these issues so far. The limitation of the scope of liability also has procedural implications in the form of how the tax authorities are obliged to formulate the terms of the surety decisions.

09.05.2024