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VSL sklep III Cp 2370/2001 ECLI:SI:VSLJ:2001:III.CP.2370.2001 AI generated

Court allows appeal when business ledger extract meets accounting standards for a valid enforcement document.

Case Number VSL sklep III Cp 2370/2001
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The first-instance court dismissed the enforcement petition because the attached business ledger extract lacked required elements for a credible document. The creditor argued the extract contained all necessary details including signatures, seals, debtor/creditor names, and amounts, which the court initially overlooked. The appellate court ruled that the document satisfied Slovenian accounting standards and constitutes a public document, thereby overturning the lower court's dismissal and remanding the case for a new enforcement proceeding.

Legislator headnote

AI generated

Zakon o računovodstvu; Zakon o izvršbi in zavarovanju: An extract from business books constitutes a credible document if it contains a responsible person's signature, issuer's seal, debtor and creditor names, regression number, and the amount of the due claim, thereby precluding enforcement proceedings based on its absence.

Keywords

AI generated
business ledger extract credible document standards enforcement petition dismissal public document status Slovenian accounting standards

Cited Legislation

AI generated
1. odst. 5. čl. Zakona o računovodstvu
tč. 21.6. Zakona o izvršbi in zavarovanju
AI generated
VSL sklep III Cp 1644/2005
Court dismisses appeal when creditor lacks valid enforcement title for court execution.
VSK sklep II Cp 948/2001
Court dismisses appeal; invoices and payment lists are not self-authenticating evidence under ZIZ Art. 23.
VSK sklep II Cp 953/2006
Appeal dismissed; business ledger lacking responsible person's signature fails as a notarial instrument for enforcement. The court rejected the appeal because the attached business ledger lacked a responsible person's signature, disqualifying it as a notarial instrument under Article 23 of the Enforcement Act. Consequently, the first-instance court's refusal to grant enforcement based on this document was upheld as legally correct. The appellant's argument that the landlord and tenant were the only parties was rejected because the ledger did not clearly show the company's claim belonged to the appellant. The court emphasized that such formal defects require correction before enforcement can proceed. The decision reinforces strict requirements for documents used as notarial instruments in enforcement proceedings. This case clarifies that missing signatures on business records invalidate their status as notarial instruments. The ruling ensures procedural integrity in enforcement actions involving business ledgers. The court found no procedural violations warranting a retrial of the case.
VSM sklep Cp 1319/99
Court allows appeal, ruling invoices issued by farmers are valid evidence for enforcement under ZIZ.
VSL sklep II Cpg 992/99
Court dismisses appeal when debtor fails to substantiate lease contract non-signature defense with facts and evidence under ZIZ.

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Full text

Pritožbi se ugodi, izpodbijani sklep se razveljavi in zadeva vrne sodišču prve stopnje v nov postopek. Stroški pritožbenega postopka so nadaljnji izvršilni stroški.

[JEDRO]

Izpisek iz poslovnih knjig je verodostojna listina, če vsebuje vse, kar mora vsebovati po slovenskih računovodskih standardih: podpis odgovorne osebe, žig izdajatelja, dolžnika, upnika, številka regresa, znesek dospele terjatve.

[OBRAZLOŽITEV]

Z izpodbijanim sklepom je sodišče prve stopnje zavrnilo predlog za izvršbo, ker priložen izpisek iz poslovne knjige po svoji vsebini ne ustreza standardu verodostojne listine. Zoper ta sklep se pritožuje upnica in navaja, da je dolžnik s Krekovo banko d.d. Maribor sklenil kreditno pogodbo ter da je kreditodajalka zavarovala kredit pri upnici. Ker dolžnik kredita ni vrnil, je kreditodajalka zahtevala od upnice zavarovalnino, ki ji jo je tudi izplačala, ta pa ji je s cesijsko izjavo potem odstopila vse pravice iz kreditne pogodbe. Upnica je tako vstopila v pravice kreditodajalke, ki ima zoper dolžnika obveznost, ki jo izkazuje tudi v svojem knjigovodstvu.

Pritožba je utemeljena. Pritožba utemeljeno opozarja, da predlogu za izvršbo priložena listina ustreza standardom izpiska iz poslovnih knjig. Ne le, da to izhaja iz naziva te listine, marveč vsebuje tudi vse, kar mora imeti po slovenskih računovodskih standardih (prim. tč. 21.6.): opremeljena je s podpisom odgovorne osebe in z žigom izdajatelja, iz nje pa sta tudi razvidna tako upnik kot dolžnik, navedena je številka regresa ter znesek dospele terjatve. Vse to daje tej listini visoko stopnjo verjetnosti obstoja terjatve (to je tudi "ratio legis", da na podlagi takih listin ni mogoče predlagati izvršbo), ki se z njo dokazuje, zlasti še, ker so po Zakonu o računovodstvu poslovne knjige javne listine (1. odst. 5.

čl.). Zato je pritožbeno sodišče pritožbi ugodilo, izpodbijani sklep razveljavilo (če bi ga spremenilo, bi tožnika prikrajšalo za ugovor) in zadevo vrnilo sodišču prve stopnje v nov postopek.