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Sklep X Ips 404/2007 ECLI:SI:VSRS:2009:X.IPS.15.2010 AI generated

Supreme Court dismisses appeal withdrawal case, ruling withdrawal valid before first-instance judgment under ZPP rules.

Case Number Sklep X Ips 404/2007
Court / Authority
Jurisdiction Slovenia (SI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Slovenia dismissed the appeal withdrawal case, ruling that the appellant validly withdrew the appeal before the appellate court issued a decision. The appellant had filed an appeal against a final administrative court judgment regarding income tax assessment but withdrew it via a separate application. The court applied provisions of the Civil Procedure Act to the administrative dispute, confirming that withdrawal is permissible prior to the appellate court's ruling.

Legislator headnote

AI generated

Zakon o upravnem sporu; Zakon o pravdnem postopku: In administrative proceedings governed by the Administrative Dispute Resolution Act, provisions of the Civil Procedure Act apply subsidiarily, allowing the withdrawal of an appeal before the appellate court renders a decision.

Keywords

AI generated
administrative appeal withdrawal Civil Procedure Act application supreme court jurisdiction tax assessment dispute procedural withdrawal timing

Cited Legislation

AI generated
Zakon o upravnem sporu (ZUS-1)
Zakon o pravdnem postopku (ZPP)
AI generated
Sodba X Ips 1068/2004
Court rejects appeal arguing Income Tax Act s. 13 cannot apply to business profit tax assessments.
Sodba X Ips 145/2004
Court rejects appeal on income tax, ruling finality of activity tax assessment is not required for inclusion in income base.
Sodba X Ips 273/2005
Supreme Court dismisses appeal; income tax based on business activity income does not require finality of underlying tax decision.
VSRS Sklep X DoR 217/2020
Supreme Court dismisses appeal request for leave of review due to lack of specific factual context and citation of case numbers.
Sodba X Ips 146/2004
Tax court dismisses appeal when non-final activity tax assessment validly forms income tax base.

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Full text

Ugotovi se, da je tožeča stranka umaknila revizijo.

[JEDRO]

Vrhovno sodišče je ob uporabi določb ZPP ugotovilo, da je revident revizijo umaknil.

[OBRAZLOŽITEV]

1. Upravno sodišče je s sodbo U 403/2005-7 z dne 8. 3. 2007 zavrnilo tožbo tožeče stranke zoper odločbo tožene stranke v zadevi odmere dohodnine za leto 2002.

2. Zoper pravnomočno sodbo je tožeča stranka dne 23. 4. 2007 vložila revizijo, ki pa jo je z vlogo z dne 5. 8. 2009 umaknila.

3. Po določbi prvega odstavka 22. člena Zakona o upravnem sporu – ZUS-1 se v upravnem sporu za vprašanja postopka, ki v ZUS-1 niso urejena, primerno uporabljajo določbe Zakona o pravdnem postopku - ZPP. V postopku z revizijo se na podlagi 383. člena ZPP smiselno uporabljajo nekatere določbe tega zakona o pritožbi zoper sodbo, med drugim tudi določba drugega odstavka 334. člena ZPP. Po slednji lahko vlagatelj pravnega sredstva umakne vloženo pravno sredstvo, dokler sodišče ne izda o njem odločbe. Ker v zadevi revizijsko sodišče še ni odločilo, je na podlagi drugega odstavka 334. člena ZPP v zvezi s 383. členom ZPP sklenilo, kot izhaja iz izreka sklepa.

4. V tej zadevi je odločal sodnik posameznik na podlagi drugega odstavka 14. člena ZUS-1.

5. Tožeča stranka je zahtevala tudi vrnitev dela sodne takse, ki jo je plačala za revizijo, saj je pravno sredstvo umaknila pred odločitvijo sodišča. O tem bo v skladu z določbo 37. člena Zakona o sodnih taksah odločalo sodišče, ki je odločalo v postopku na prvi stopnji.