I. part: Tax consulting and representing

TAX CONSULTING AND REPRESENTING IN CLIENTS' INTEREST - II. part
(More in: Legal practice (Pravna praksa). Ljubljana: GV Založba, no. 31-32, year 28/903-904, 20. August 2009, p. 14-16.)  

Auditing act from 2008 - ZRev-2 regulates tax studying and consulting and professional title the certified tax expert (see Article 1 in connection with Article 7, point 5 and Article 9, II. paragraph, point 7, indent 5 of ZRev-2). The subject of this professional field (taxes) is specifically regulated by the provisions of Article 147 of the Constitution of the Republic of Slovenia, but otherwise, it may primarily be justified by the constitutional protection of position of parties  in tax matters, which are in a position opposite to the authorities. From the nature of things (activities) arises confidental relationship of tax consultant with the client and representation of clients' constitutional position in the tax matters. Protection of clients' interests requires indipendence of the profession of tax consultants against the authorities of all kinds and public oversight in the context of legally authorised professional organisation.

This paper studies problems of professional field the tax consultancy and of professionals the certified tax experts in terms of the conflict of interests within the ZRev-2 with auditing, in terms of public authorisation given according to the ZRev-2 to the Slovenian institute of auditors for professional rules, for oversight over professional field and professionals registered in the registry of the certified tax experts, and in terms of developement of professional titles the certified tax expert (slov. preizkušeni davčnik) and the tax consultant (slov. davčnik or davčni svetovalec).

(The paper concluded on 14. July 2009.)

Author: Ž. Stupica

Sources: 

1. Auditing act (Zakon o revidiranju (ZRev-2)). Ljubljana: Official journal of the Republic of Slovenia, no. 65/2008.
2. Auditing act (Zakon o revidiranju (ZRev-1)). Ljubljana: Official journal of the Republic of Slovenia, no. 11/2001, 118/05, 42/2006 - ZGD-1 (60/2006 corr.) and 65/2008 - ZRev-2.
3. Code of professional ethics of certified tax experts (Kodeks poklicne etike preizkušenih davčnikov). In: Auditor (Revizor). Ljubljana: Association of accountants, financial managers and auditors of Slovenia, no. 1/2003.
4. Code of tax yonsultancy principles (Kodeks davčnosvetovalnih načel). In: Auditor (Revizor). Ljubljana: Association of accountants, financial managers and auditors of Slovenia, no. 3/2003.
5. Constitution of the Republic of Slovenia (Ustava Republike Slovenije). Ljubljana: Official journal of the Republic of Slovenia, no. 33I/1991-I, 42/1997, 66/2000, 24/2003, 69/2004, 69/2004, 69/2004 and 68/2006.
6. Chambers of commerce and industry act (Zakon o gospodarskih zbornicah (ZGZ)). Ljubljana: Official journal of the Republic of Slovenia, no. 60/2006, 56/2008.
7. Decision of the Constitutional court of the Republic of Slovenia no. U-I-199/07-11, Up-2214/07-11 from 27. May 2009.
8. Decision of the Constitutional court of the Republic of Slovenia no. U-I-308/07-31, Up-1094/06-31 from 2. April 2009.
9. Decision of the Constitutional court of the Republic of Slovenia no. U-I-251/00 from 23. May 2002.
10. Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance). Luxemburg: Official Journal EU, L, no. 157, 9. June 2006, p. 87-107.
11. Proposal of the Auditing act (Predlog Zakona o revidiranju (ZRev-2) - prva obravnava - EPA 2045-IV). Ljubljana: Bulletin of the National assembly of the Republic of Slovenia, no. 62/2008.
12. Regulations on obtaining professional title the certified tax expert, on the registry of certified tax experts, and on publication of data (Pravilnik o pridobitvi potrdila o strokovnem nazivu preizkušeni davčnik, vpisu v register preizkušenih davčnikov in načinu objavljanja podatkov). In: Auditor (Revizor). Ljubljana: Association of accountants, financial managers and auditors of Slovenia, no. 1/2003. 
13. Statute of the Slovene institute of auditors (Statut Slovenskega inštituta za revizijo). Ljubljana: Official journal of the Republic of Slovenia, no. 70/2001.

Literature:   

1. Trstenjak, Verica: Legal entities (Pravne osebe). Ljubljana: GV Založba, 2003, p. 96-97 and p. 100-102.