Legislator Case Law & Legislation
VSM sklep I Cp 604/2011 ECLI:SI:VSMB:2011:I.CP.604.2011 AI generated

Court allows appeal and adjusts costs, permitting tax authority to view public taxpayer register.

Case Number VSM sklep I Cp 604/2011
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Partially Allowed

Legislator summary

AI generated

The Second Instance Court granted the appeal and modified the first-instance decision regarding legal costs. The plaintiff argued for a specific cost allocation, while the defendant contended for the original figure based on procedural rules. The court ruled that the tax authority is permitted to access the public taxpayer register to verify information, thereby validating the adjusted cost order.

Legislator headnote

AI generated

Zakon o davkih in Zakon o sodnih stroških: Sodišče lahko pri postopku v zvezi z davki samo vpogleda v javno knjigo davčnih zavezancev.

Keywords

AI generated
tax authority access public taxpayer register legal costs adjustment appeal procedure civil litigation costs

Cited Legislation

AI generated
Zakon o davkih
Zakon o sodnih stroških

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Full text

Pritožbi se ugodi in se izpodbijani del sklepa sodišča prve stopnje (2. točka izreka) spremeni tako, da je tožeča stranka namesto na prvi stopnji prisojenih pravdnih stroškov v znesku 298,00 EUR dolžna toženi stranki povrniti pravdne stroške v znesku 357,60 (tristo sedeminpetdeset 60/100) EUR.

[JEDRO]

Sodna praksa je že zdavnaj zavzela stališče, da v takšnem primeru lahko sodišče samo vpogleda v register davčnih zavezancev, ki je javna knjiga.