Slovenska praksa odmere davka po petem odstavku 68. člena ZDAVP-2

slovenian

2014

volume 40, issue 2

IUS SOFTWARE d.o.o.
(Obvezni izvod spletne publikacije)

Tax procedure of the tax assessment according to Article 68(5) of the Tax Procedure Act is considered to be the most successful project by the Slovenian Tax Administration in recent years. The purpose of the so called "Declaration of Assets" is mainly in the prevention of tax evasion of personal income tax. It is used to establish whether the particular taxpayers actual property and/or his/her consumption and the revealed income are disproportionate. Tax Administration obtains information and data on the financial activities of taxpayers likely to be used in the valuation of the tax base of undeclared income through a tax investigation. Tax Administration carries out investigations to identify those taxpayers about whom there is a justified suspicion on undeclared income. Reversal of the burden of proof as a quintessential legal institute in tax procedure is very effective, since the taxpayers under the suspicion are usually unable to convincingly prove the already taxed or untaxable source of income. Almost all tax audits conclude with high levy of tax liabilities. The legality and regularity of the procedures of the project "The Declaration of Assets" has repeatedly been audited in administrative disputes and audits, but the Administrative Court and the Supreme Court dismissed all remedies as unfounded so far.

18.01.2017