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VSL sklep I Cpg 1246/99 ECLI:SI:VSLJ:1999:I.CPG.1246.99 AI generated

Court dismisses appeal against tax assessment, ruling the party named as defendant in the judgment is liable for court fees.

Case Number VSL sklep I Cpg 1246/99
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Second Instance Court dismissed the appeal filed by the tax debtor, T. d.n.o., against the first-instance court's decision ordering them to pay court fees. The debtor argued they were not a party to the economic dispute and therefore should not bear the costs. The court rejected this claim because the debtor was explicitly named as the defendant in the first-instance judgment and subsequent rulings, establishing their status as the party liable for the fees.

Legislator headnote

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s. 103 Zakona o sodnih taksah; The party designated as a defendant in the court decision is the sole taxpayer liable for the court fees associated with that proceeding.

Keywords

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court fees liability taxpayer designation defendant status economic dispute second instance appeal

Cited Legislation

AI generated
s. 103 Zakona o sodnih taksah

Cited Case Law

AI generated
Pg 214/97
Iz prvostopnega sklepa in sodbe ter drugostopne sodbe v zadevi Pg 214/97 oziroma I Cpg 797/98 izhaja, da je prav pritožnik v tem sporu tožena stranka in zato tudi taksni zavezanec, zato s svojimi pritožbenimi trditvami ne more uspeti.
I Cpg 797/98
Iz prvostopnega sklepa in sodbe ter drugostopne sodbe v zadevi Pg 214/97 oziroma I Cpg 797/98 izhaja, da je prav pritožnik v tem sporu tožena stranka in zato tudi taksni zavezanec, zato s svojimi pritožbenimi trditvami ne more uspeti.
AI generated
VSL sklep I Cpg 892/2015
Appeal dismissed; court ruled financial status requires asset and liquidity assessment, not just general finances.
VSRS sodba II Ips 68/2016
Supreme Court dismisses appeal on employer's claim that employment contract ended upon dismissal, not resignation date.
VSL sklep I Cpg 697/2013
Appeal dismissed; court held parties must prove ability to pay court fees, not find reasons for it.
VSC Sodba I Cpg 38/2024
Appeal dismissed; appeal court upheld first instance ruling on non-meritorious defense claim in small value commercial dispute. Appeal rejected due to untimely evidence and procedural errors. Court affirmed first instance judgment and awarded costs to plaintiff.
VDSS Sklep Pdp 249/2017
Appeal allowed; first instance court erred by rejecting fee waiver request solely because the fee was paid.

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Full text

Pritožba se zavrne kot neutemeljena in se potrdi izpodbijani sklep sodišča prve stopnje.

[JEDRO]

Taksni zavezanec za plačilo sodne takse je tisti, ki je v sodni odločbi naveden kot stranka.

[OBRAZLOŽITEV]

Sodišče prve stopnje je ugotovilo, da je taksni zavezanec T. d.n.o., dolžan plačati sodno takso in sicer za takso za ugovor in pritožbo.

Zoper navedeni sklep je tožena stranka oz. taksni zavezanec vložil pritožbo, v kateri med drugim navaja, da ni bil stranka v gospodarskem sporu in zato ni dolžan plačati taks po izpodbijanem sklepu.

Pritožba ni utemeljena.

Iz prvostopnega sklepa in sodbe ter drugostopne sodbe v zadevi Pg 214/97 oziroma I Cpg 797/98 izhaja, da je prav pritožnik v tem sporu tožena stranka in zato tudi taksni zavezanec, zato s svojimi pritožbenimi trditvami ne more uspeti. V prvostopnem postopku kakor tudi v pritožbenem postopku je torej nastopala kot tožena stranka T. d.n.o., zato je ta stranka tudi taksni zavezanec. Neutemeljeno pritožbo je bilo potrebno zavrniti in potrditi izpodbijani sklep sodišča prve stopnje.