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Odvetnik Marko Stupica
Štefanova 1/IV.
1000 Ljubljana, p. p. 1581
EU - Slovenija
+ 386 1 4258888
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 Avoiding of double taxation - USA
 Double taxation of incomes - Italy

SLOVENE LEGAL SYSTEM IN THE EUROPEAN UNION
(More in: Auditor (Revizor). Ljubljana: Association of accountants, financial managers and auditors of Slovenia, no. 5, y. IX, October 2008, p. 58-88.)

In legal transactions the misuse or non-use of substantive or procedural regulations could lead to errors by parties in tax procedure or customs procedure. Those parties are contracting parties, parties in procedure, government authorities (administrative and judicial) and others. Numerous legal provisions are included in highest legal acts: the Constitution of the Republic of Slovenia, the original treaties of the European union and other international treaties; their provisions are directly applicable in concrete situations.

Pursuant to the Treaty of accession to the European union the Slovene legal system implemented special rule, that all Slovenian legal acts shall be consistent with the relevant acquis communautaire. The highest Slovenian legal source is the Constitution, highest legal sources of the European union are the original treaties, including all amendments and supplements and all established international agreements with third countries. The decision in the concrete matter should be based on the direct application of those legal sources, and not only their text, but also their interpretation, as developed by the highest court, such as in Slovenia the Constitutional court of the Republic of Slovenia, and in the European union the Court of justice of the European union. An ordering part and a statement of ground of those judicial bodies’ decisions form a whole, therefore not only an ordering part binds, but also grounds and views in a statement of ground.

 

(The paper concluded on 15 July 2008).

Author: Ž. Stupica

(c) All rights reserved.

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