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VSM sklep Cpg 546/94 ECLI:SI:VSMB:1994:CPG.546.94 AI generated

Court allows appeal against tax enforcement seizure on wrong account, ordering retrial on correct account.

Case Number VSM sklep Cpg 546/94
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 user's appeal against a first-instance decision ordering a seizure on an authorized person's bank account instead of the taxpayer's. The court found the lower court erred by failing to identify the correct account for tax enforcement. Consequently, the seizure order was annulled, and the case was remanded for a new decision on the proper account.

Legislator headnote

AI generated

Zakon o izvrševanju in zavarovanju; Zakon o taksih: When a court orders a seizure on the wrong bank account, the seizure is invalid, and the case must be remanded for enforcement on the correct account.

Keywords

AI generated
tax enforcement seizure wrong bank account annulment of seizure remand for retrial taxpayer liability

Cited Legislation

AI generated
Zakon o izvrševanju in zavarovanju
Zakon o taksih
AI generated
VSL sklep I Cp 2356/93
Slovenian court dismisses prisoner's appeal against enforcement execution for wage arrears due to lack of income.
VSL sklep III Cp 993/2000
Appeal dismissed; execution halted if no inflows for one year from last deposit, not receipt date.
VSM sklep Cpg 84/94
Appeal dismissed; change of bank account in enforcement order does not extend objection period under ZIP.
Sodba X Ips 668/2005
Supreme Court dismisses tax enforcement appeal as tax authority correctly seized debtor's funds via authorized agent account.
VSL sklep II Cpg 361/2000
Creditor must monitor debtor's account balance; court lacks duty to warn creditor of account emptiness under enforcement law.

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Full text

Pritožbi se ugodi in se sklep sodišča prve stopnje opr. št. IV Ig 229/93-7 z dne 5.11.1993 razveljavi in vrne sodišču prve stopnje v ponovno odločanje.

[JEDRO]

Iz predloženega sodnega spisa je razvidno, da je naveden napačen bančni račun za prisilno izterjavo taksne obveze. Prvostopno sodišče pa bo v ponovnem sklepu odredilo izterjavo na pravilnem bančnem računu.

[OBRAZLOŽITEV]

Upnik se je pravočasno pritožil zoper sklep o izterjavi redne, opominske in kazenske takse. V pritožbi je navedel, da je sodišče odredilo rubež na njegovem - pooblaščenčevem računu, namesto na bančnem računu taksnega zavezanca.

Pritožba je utemeljena.

Iz predloženega sodnega spisa je razvidno, da je naveden napačen bančni račun za prisilno izterjavo taksne obveze. Prvostopno sodišče pa bo v ponovnem sklepu odredilo izterjavo na pravilnem bančnem računu.

Zato je pritožbeno sodišče izpodbijani sklep razveljavilo in izterjavo ustavilo.