Published on sreda, 08. januar 2020
Pravica plačnika davkov do ne povračilnih ukrepov države v primeru pripomb in pritožbe (16.E) je del t.i. zaveze davčne administracije, ki je zajeta v načelu odgovornega ravnanja davčnega organa.
Navedeno načelo omejuje delovanja organa v smeri pretirane uporabe pooblastil oz. sile. V pravnem redu R Slovenije je načelo zajeto v načelu zakonitosti postopka, prav tako pa so zaposleni v FURS zavezani izpolnjevati KODEKS, ki jasno določa, da so dolžni vsi zaposleni delovati v smislu odgovornega dela.
V pravici 11.E (načelo, ki zavezuje davčno administracijo do odgovornega ravnanja) je zapisano, da je administracija odgovorna s tem, ko JASNO pojasni plačniku davka vse njegove pravice in obveznosti. Administracija mora dati jasna in nedvoumna pojasnila in sicer vnaprej s ciljem, da plačniki v celoti razumejo zakonodajo.
Kako razumejo davčno načelo v Kanadi?
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