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VSM sklep Cpg 323/93 ECLI:SI:VSMB:1994:CPG.323.93 AI generated

Court allows appeal against tax collection order, ruling foreign residents have 90 days to pay.

Case Number VSM sklep Cpg 323/93
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 and revoked the first-instance order for tax collection. The taxpayer, residing abroad, had paid the regular and warning fees within 90 days after receiving the notice, despite the lower court applying a shorter 15-day deadline. The court ruled that the first-instance decision was invalid because it failed to account for the extended payment period mandated for non-residents under the Tax Law.

Legislator headnote

AI generated

člen 28 Zakona o sodnih taksah; When a tax debtor has their domicile abroad, the payment period extends to 90 days, invalidating collection orders based on shorter domestic deadlines.

Keywords

AI generated
sodne takse taksni zavezanec sedež v tujini roka za plačilo razveljava sklepa izterjava sodne takse Zakon o sodnih taksah

Cited Legislation

AI generated
člen 28 Zakona o sodnih taksah
AI generated
VSM sklep Cpg 9/93
Court dismisses enforcement of late court fees when taxpayer proves timely payment within 15 days.
VSM sklep Cpg 256/95
Appeal granted; court stops collection of penalty fine due to statute of limitations despite unpaid confirmation.
VSM sklep Cpg 205/93
Court allows appeal against court fee order, voiding collection due to non-enforceable penalty fee.
VSM sklep Cpg 157/93
Appeal allowed; first instance court must prove tax warning before enforcing tax payment order.
VSM sklep Cpg 56/95
Court allows appeal against court fee order, ruling fee obligation arose before tax exemption expired.

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Full text

Pritožbi se ugodi in se sklep sodišča prve stopnje opr. št. I Ig 3593/91-6 z dne 7.4.1993 spremeni tako, da se sklep razveljavi in izterjava sodne takse ustavi.

[JEDRO]

Kadar ima taksni zavezanec sedež v tujini je rok za plačilo do 90 dni.

[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 dne 1.7.1993 plačal redno in opominsko takso v znesku 3.100,00 sit. V taksnem opominu je bil postavljen 15-dnevni rok, kar pa je v nasprotju z določilom člena 28 Zakona o sodnih taksah, saj ima taksni zavezanec sedež v tujini. V takem primeru je rok za plačilo do 90 dni. Ker je pritožnik prejel taksni opomin dne 15.4.1993, plačal pa dne 1.7.1993, je šteti, da je plačal v roku.

Zato je pritožbeno sodišče izpodbilani sklep razveljavilo in izterjav ustavilo.