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VSM sklep Cpg 9/93 ECLI:SI:VSMB:1993:CPG.9.93 AI generated

Court dismisses enforcement of late court fees when taxpayer proves timely payment within 15 days.

Case Number VSM sklep Cpg 9/93
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The appellate court granted the appeal against a first-instance order enforcing court fees, ruling the lower court's decision void. The taxpayer submitted a letter and bank certificate proving they paid regular and warning fees within the 15-day deadline after receiving the notice. Consequently, the court found no basis for collecting either the regular fees or the additional penalty fee.

Legislator headnote

AI generated

s. 100 Zakona o sodnih taksah; If a taxpayer proves timely payment of regular and warning fees within the statutory period, enforcement of the penalty fee and the original fee collection order must be voided.

Keywords

AI generated
court fees enforcement timely payment proof penalty fee waiver 15 day deadline appeal success taxpayer rights fee collection void

Cited Legislation

AI generated
s. 100 Zakona o sodnih taksah
AI generated
VSM sklep Cpg 323/93
Court allows appeal against tax collection order, ruling foreign residents have 90 days to pay.
VSM sklep Cpg 256/95
Appeal granted; court stops collection of penalty fine due to statute of limitations despite unpaid confirmation.
VSM sklep Cpg 157/93
Appeal allowed; first instance court must prove tax warning before enforcing tax payment order.
VSM sklep Cpg 205/93
Court allows appeal against court fee order, voiding collection due to non-enforceable penalty fee.
VSL sklep Cpg 1527/93
Court vacates tax appeal decision for sole trader, remanding case to apply correct collection procedure under Tax Law.

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Full text

Pritožbi se ugodi in se sklep sodišča prve stopnje opr. št. III Ig 2253/92-5 z dne 8.12.1992 spremeni tako, da se sklep razveljavi in izterjava sodne takse ustavi.

[JEDRO]

V sodnem spisu sta dopis in bančno potrdilo kot dokazili, da je taksni zavezanec plačal redno in opominsko takso v 15-dnevnem roku od prejema taksnega opomina ter o tem obvestil sodišče. Tako ni razloga za plačilo kazenske takse, kakor tudi ne za izterjavo redne in opominske takse.

[OBRAZLOŽITEV]

Upnik se je pravočasno pritožil zoper sklep o izterjavi redne, opominske in kazenske takse. V pritožbi je navedel, da je redno in opominsko takso pravočasno plačal.

Pritožba je utemeljena.

V predloženem sodnem spisu sta dopis in bančno potrdilo iz katerih je razvidno, da je taksni zavezanec plačal redno in opominsko takso v 15-dnevnem roku od prejema taksnega opomina ter o tem obvestil sodišče. Tako ni razloga za plačilo kazenske takse, kakor tudi ne za izterjavo redne in opominske takse.

Zato je pritožbeno sodišče izpodbilani sklep razveljavilo in izterjavo ustavilo.