F 14. Imate pravico pričakovati, da vas bomo pravoč. opozorili na sporne davčne sheme - You have the right to be warned about suspicious tax schemes T.RIGHTS-Ad.R.
14. F Imate pravico pričakovati, da vas bomo pravoč. opozorili na sporne davčne sheme - T.RIGHTS-Ad.R.
UVOD: 14. F Imate pravico pričakovati, da vas bomo pravoč. opozorili na sporne davčne sheme - T.RIGHTS-Ad.R.
Gre za pravico, da ima PLAČNIK pravico vedeti, kaj določa zakon, oz. da je pravočasno opozorjen oz. informiran kdaj gre za IZOGIBANJE, ki ni dopustno.
Ureditev po kateri davčni organ, ki izvaja 74. člen ZdavP-2 (ki domnevno ureja področje izogibanja davkov), krši navedeno pravice strank v Sloveniji, saj zakon ne določa nobenih jasnih okvirjev in zavezanec dejansko ne ve, kaj dela narobe (FURS ne pošilja preventivnih pojasnil pred izvedbo davčnega nadzora).
Povedano drugače, ni dopustno ravnanje organa, ki pred izvajanjem sistemskih nadzorov, ne sporoči oz. opozori plačnike davkov, da gre lahko pri njihovih ravnanjih za sporno davčno prakso.
V Sloveniji pravice, ki je navedena zgoraj, ne najdemo v praksi davčnega organa.
Kako izvajajo pravico v Kanadi?
You can expect us to provide you with timely information about questionable tax schemes that are under scrutiny by the CRA. We can only warn you about tax schemes after we become aware of them and have determined that they may be questionable.
Cracking down on abusive tax schemes
We try to provide information that will help you understand how to protect yourself against questionable tax schemes and the consequences of participating in them. We take a number of steps to crack down on abusive tax schemes. For example, we sign agreements with international and domestic partners to exchange information, we use new technologies and other techniques to track and identify promoters and users of tax schemes, and we combine our expertise into special centres to better tackle complex tax schemes.
Protect yourself!
Our Tax Alert initiative provides you with information about enforcement activities, as well as warnings about tax avoidance and tax evasion schemes. Protect yourself against these schemes, and learn about the consequences of participating in them by going to Tax Alert.
If you feel we have not warned you about questionable tax schemes in a timely manner
We want you to let us know. You can do so by using the CRA Service Complaint process. To find out how to send a service complaint, see 9. You have the right to lodge a service complaint and to be provided with an explanation of our findings.
3300