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VSRS Sklep III DoR 95/2018-11 ECLI:SI:VSRS:2018:III.DOR.95.2018.11 AI generated

Court allows review regarding tax liability for bankruptcy proceedings costs under ZPP 367a(1).

Case Number VSRS Sklep III DoR 95/2018-11
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Slovenia granted a review request specifically concerning the tax obligation for bankruptcy proceedings costs. The first-instance court partially accepted the applicant's objection to a payment order, setting a new court fee of 6,525.00 EUR, while the second-instance court rejected the appeal and upheld the original decision. The review was permitted because the specific issue of tax liability for these proceedings met the statutory conditions for review under the relevant procedural law.

Legislator headnote

AI generated

Zakon o pravdnem postopku (ZPP) 367a(1); Review is permitted when the first-instance court partially accepts an objection to a payment order regarding the tax obligation for bankruptcy proceedings costs, provided the specific legal question is clearly defined.

Keywords

AI generated
bankruptcy proceedings court fees tax obligation payment order review admissibility ZPP 367a procedural law

Cited Legislation

AI generated
367a(1) of the Act on Civil Procedure (ZPP)
AI generated
VSL sklep I Cp 1110/2012
Appeal dismissed; court fee for withdrawal before trial hearing set at tariff rate 1112 with multiplier 1.
VSL sklep I Cp 3148/2016
Appeal dismissed; court fee calculation based on judicially determined value under ZST-1 is not appealable.
VSL Sklep III Cp 1212/2025
Appeal dismissed; court tax for counterclaim based on counterclaim amount, not opposing claim value.
VSL sklep I Cpg 1418/2010
Appeal dismissed; court fee obligation arises only upon final declaratory judgment, not procedural assumptions of withdrawal.
VSL sklep II Cp 469/2015
Appeal dismissed: Opposing party must pay court fees even if successful party was tax-exempt.

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Full text

Revizija se dopusti glede vprašanja, ali gre v konkretnem primeru taksne obveznosti za strošek stečajnega postopka.

[JEDRO]

Revizija se dopusti glede vprašanja, ali gre v konkretnem primeru taksne obveznosti za strošek stečajnega postopka.

[OBRAZLOŽITEV]

1. Sodišče prve stopnje je ugovoru tožeče stranke zoper plačilni nalog (delno) ugodilo in po tar. št. 1121 ZST-1 (za pritožbo) določilo novo višino sodne takse v znesku 6.525,00 EUR (I. točka izreka). S sklepom je izdalo nov plačilni nalog (III. točka izreka). V preostalem delu pa je ugovor tožeče stranke zavrnilo (IV. točka izreka).

2. Sodišče druge stopnje je pritožbo tožeče stranke zavrnilo in sklep sodišča prve stopnje v izpodbijanem delu potrdilo (I. točka izreka). Odločilo je še, da tožeča stranka sama nosi svoje stroške pritožbenega postopka (II. točka izreka).

3. Zoper sklep sodišča druge stopnje tožeča stranka vlaga predlog za dopustitev revizije.

4. Revizijsko sodišče ugotavlja, da so izpolnjeni pogoji za dopustitev revizije iz prvega odstavka 367.a člena Zakona o pravdnem postopku glede vprašanja, opredeljenega v izreku sklepa. Revizijo je zato v tem obsegu dopustilo.