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UPRS Sklep I U 746/2022-10 ECLI:SI:UPRS:2024:I.U.746.2022.10 AI generated

Administrative court dismisses tax appeal because plaintiff ceased to exist after bankruptcy liquidation without successors.

Case Number UPRS Sklep I U 746/2022-10
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court dismissed the plaintiff's tax appeal because the plaintiff ceased to exist following the conclusion of bankruptcy proceedings without legal successors. The defendant argued that the plaintiff no longer had standing to participate in the proceedings due to the final liquidation order. The court ruled that under the Administrative Procedure Act, a party must exist throughout the process, and since the plaintiff lacked successors, the procedural prerequisite for merit review had expired.

Legislator headnote

AI generated

Zakon o upravnem sporu (ZUS-1), Zakon o pravdnem postopku (ZPP); A party who ceases to exist without legal successors loses standing, rendering the proceedings inadmissible.

Keywords

AI generated
bankruptcy liquidation loss of standing administrative appeal legal successor procedural prerequisite tax dispute inadmissible proceedings

Cited Legislation

AI generated
76. člen ZPP
Z dnem izbrisa je namreč tožeča stranka prenehala obstajati brez pravnega naslednika in je s tem izgubila sposobnost biti stranka postopka (76. člen ZPP).
80. člen ZPP
22. člen ZUS-1
36. člen ZUS-1
25. člen ZUS-1
81. člen ZPP
AI generated
UPRS Sodba I U 576/2019-21
Administrative court dismisses tax authority's appeal, allowing taxpayer's claim to reopen tax audit proceedings.
VSRS Sodba X Ips 287/2015
Vrhovno sodišče zavrne revizijo davčnika, ki ni dokazal uporabo nepremičnine za obdavčljive transakcije.
UPRS Sodba I U 1547/2019-13
Administrative court dismisses VAT tax appeal due to lack of evidence and procedural defects in tax audit. The court ruled against the taxpayer's claim. The court dismissed the appeal because the taxpayer failed to provide specific factual allegations and evidence regarding the tax audit's findings, and the court determined that the taxpayer's business operations were simulated without actual trade, leading to the rejection of the tax appeal based on procedural defects and lack of evidence. The court ruled that the taxpayer's failure to provide specific factual allegations and evidence regarding the tax audit's findings, combined with the court's determination that the taxpayer's business operations were simulated without actual trade, led to the rejection of the tax appeal. The court dismissed the appeal because the taxpayer failed to provide specific factual allegations and evidence regarding the tax audit's findings, and the court determined that the taxpayer's business operations were simulated without actual trade, leading to the rejection of the tax appeal. The court dismissed the appeal because the taxpayer failed to provide specific factual allegations and evidence regarding the tax audit's findings, and the court determined that the taxpayer's business operations were simulated without actual trade, leading to the rejection of the tax appeal.
VSRS Sodba X Ips 453/2014
Slovenian Supreme Court dismisses appeal, ruling tax inspection deadlines are procedural, not preclusive, allowing decisions after expiry.
UPRS Sodba I U 79/2017-9
Non-resident legal entity tax liability confirmed for services paid to low-tax jurisdiction entities.

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Full text

I. Tožba se zavrže.

II. Vsaka stranka trpi svoje stroške postopka.

[JEDRO]

Ob ugotovitvi, da je tožnik z izbrisom iz sodnega registra prenehal (in da zaradi zaključka stečaja nima pravnih naslednikov), je odpadla procesna predpostavka za meritorno obravnavanje vložene tožbe. Z dnem izbrisa je namreč tožeča stranka prenehala obstajati brez pravnega naslednika in je s tem izgubila sposobnost biti stranka postopka (76. člen ZPP).

[OBRAZLOŽITEV]

1. Tožnik je po pooblaščenki A. A., odvetnici v Ljubljani, vložil tožbo zoper izpodbijano odločbo prvostopenjskega organa v zadevi davčnega inšpekcijskega nadzora davka na dodano vrednost za obdobje od 1. 1. 2014 do 31. 12. 2016 in s katero so bile naložene obveznosti v skupnem znesku 1.677.601,86 EUR. Tožnik v času vložitve tožbe še ni bil v stečaju. Tožba je bila vročena toženki, ki je nanjo odgovorila in predlagala njeno zavrnitev.

2. Tožba ni dovoljena.

3. Sodišče je bilo z dopisom tožene stranke z dne 24. 4. 2024 obveščeno, da je bila tožeča stranka dne 15. 3. 2024 izbrisana iz sodnega registra na podlagi pravnomočnega sklepa o končanju stečajnega postopka brez razdelitve upnikom Okrožnega sodišča v Mariboru št. ... z dne 9. 2. 2024, ki je postal pravnomočen 12. 3. 2024.

4. Po določbi 80. člena Zakona o pravdnem postopku (v nadaljevanju ZPP) mora sodišče (med drugim) ves čas postopka po uradni dolžnosti paziti, ali je tisti, ki nastopa kot stranka, lahko pravdna stranka. Tako je dolžno postopati tudi to sodišče, upoštevaje prvi odstavek 22. člena Zakona o upravnem sporu (v nadaljevanju ZUS-1). Ob ugotovitvi, da je tožnik z izbrisom iz sodnega registra prenehal (in da zaradi zaključka stečaja nima pravnih naslednikov), je odpadla procesna predpostavka za meritorno obravnavanje vložene tožbe. Z dnem izbrisa je namreč tožeča stranka prenehala obstajati brez pravnega naslednika in je s tem izgubila sposobnost biti stranka postopka (76. člen ZPP). Iz navedenega razloga je sodišče tožbo zavrglo na podlagi 3. točke prvega odstavka 36. člena ZUS-1 v povezavi s petim odstavkom 81. člena ZPP.

5. Odločitev o stroških postopka temelji na četrtem odstavku 25. člena ZUS-1, ki med drugim določa, da če sodišče tožbo zavrže, vsaka stranka trpi svoje stroške postopka.