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VSM sklep Cpg 336/93 ECLI:SI:VSMB:1993:CPG.336.93 AI generated

Court allows appeal partially, ordering payment of 50% penalty tax for late fee payment.

Case Number VSM sklep Cpg 336/93
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The appellate court granted the appeal in part, ordering the appellant to pay a 50% penalty tax because the regular tax was not paid by the statutory deadline. Although the appellant submitted proof of payment after the deadline expired, the court ruled that the delay triggered the penalty provision of the Court Costs Act. Consequently, the appellant must pay the full penalty amount, while the court reduced the total order to reflect the tax already paid prior to the penalty becoming due.

Legislator headnote

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člen 29/III ZST; If a tax debtor fails to pay court costs within the prescribed period, they become liable for a 50% penalty tax, even if payment is made shortly thereafter.

Keywords

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court costs act late payment penalty tax debtor liability procedural deadline partial appeal success

Cited Legislation

AI generated
člen 29/III ZST
AI generated
VSM sklep Cpg 157/93
Appeal allowed; first instance court must prove tax warning before enforcing tax payment order.
VSL Sklep II Cp 1021/2021
Appeal allowed: Joint plaintiffs treated as single party; late fee payment excused due to non-service of notice to second plaintiff.
VSL sodba in sklep I Cp 4595/2008
Appeal dismissed; court held judges have ongoing power to sanction insults to judicial dignity under ZPP. Appeal dismissed; court held judges retain power to sanction insults to judicial dignity under ZPP. Appeal dismissed; court held judges retain power to sanction insults to judicial dignity under ZPP.
VSL sklep I Cp 3644/2012
Appeal allowed; court ruled first instance misapplied tax law regarding late court fee payment via bank transfer.
Sklep II Ips 119/2011
Appeal dismissed; failure to pay court fee within deadline presumptively withdraws the appeal under ZPP Art. 105.a.3.

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Full text

Pritožbi se ugodi in se sklep sodišča I. stopnje opr.št III R 329/92-9 z dne 21.4.1993 o odmeri redne, opominske in kazenske takse spremeni tako, da je taksni zavezanec I. d.o.o.MARIBOR dolžna plačati 4.300,00 sit sodne takse.

[JEDRO]

Ker taksni zavezanec v roku, ki je iztekel 31.12.1992 ni plačal takse, je po členu 29/III ZST dolžan plačati 50%-no kazensko takso.

[OBRAZLOŽITEV]

Dolžnik je v zvezi z ustanovitvijo zavarovanja upnikove terjatve z ustanovitvijo zastavne pravice sprejel dne 16.12.1992 taksni opomin.

Petnajstdnevni rok za plačilo redne in opominske takse je potekel dne 31.12.1992 - taksni obvezanec v tem roku ni plačal sodne takse. Ker sodišče ni prejelo potrdila banke o plačilu takse, je dne 21.4.1993 izdalo sklep o prisilni izterjavi takse.

Dolžnik je po sprejemu sklepa o izterjavi vložil pritožbo in šele tej priložil bančno potrdilo iz katerega izhaja, da je dne 25.1.1993 plačal redno takso. Ker torej taksni zavezanec v roku, ki je iztekel 31.12.1992 ni plačal takse, je po členu 29/III ZST dolžan plačati 50%-no kazensko takso. Pritožbi je torej ugoditi le v obsegu že plačane takse 22.400,00 sit, za presežek pa se bo izvršba nadaljevala preko SDK, kot je prvostopno sodišče odredilo v izpodbijanem sklepu.