WHEN EXECUTING LAWYERS ACTIVITY AS WELL AS TAKING CARE ABOUT CONDUCT IN HIS PRIVATE LIFE, A LAWYER IS OBLIGED TO PROTECT RESPECT AND TO STRUGGLE FOR PROMOTION AND AFFIRMATION OF LEGAL PROFESSION AS AN INDEPENDENT PROFESSION. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO ACT IN HUMAN WAY, RESPECTING DIGNITY OF ALL HE CONTACTS WITH. THEN, HE IS OBLIGED TO PRESERVE HIS HONOUR, MORAL CHARACTER, INDEPENDENCE AND EXPERTNESS IN ORDER TO STIMULATE OTHERS WITH HIS CONDUCT. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO RESPECT TRUTH AND LEGALITY, INDEPENDENCE OF LEGAL PROFESSION IN ACCORDANCE WITH THE CONSTITUTION AND LAWS. A LAWYER IS OBLIGED TO ENERGETICALLY REJECT ALL TRIES OF INFLUENCE ON HIS INDEPENDENCE IN EXECUTION OF ACTIVITY. HE IS OBLIGED TO INFORM ORGANS OF THE BAR ASSOCIATION ABOUT THESE TRIES. EXECUTION OF ANY COMMERCIAL OPERATIONS, ASSOCIATION OFLAWYERS OFFICES WITH ACTIVITIES OF SUCH EFFECT, I.E. ACTIVITIES THAT DO NOT GIVE LEGAL AID ARE INCOMPATIBLE WITH EXECUTION OF LAWYERS ACTIVITY. OBLIGATION OF A LAWYER IS TO BE CONSTANTLY UNDER PROFESSIONAL IMPROVEMENT, TO READ PROFESSIONAL LITERATURE,PARTICIPATE IN ALL PROFESSIONAL DISCUSSIONS, CONSULTATIONS, AND CONGRESSES, IN ALL ACTIONS OF LEGAL PROFESSIONS BY WHICH IMPROVEMENT AND AFFIRMATION OF THIS SERVICE ARE ACHIEVED, AND TO IMPROVE HIS GENERAL EDUCATION. A LAWYER HAS TO HELP WITH HIS PROFESSIONAL KNOWLEDGE OTHER LAWYERS, AND HE IS ESPECIALLY OBLIGED TO HELP PROFESSIONAL TRAINING OF LAW CLERKS IN LEGAL PROFESSION. A LAWYER IS OBLIGED TO GIVE LEGAL AID TO A CLIENT FOR WHICH HE KNOWS THAT IS NOT IN POSITION TO PAY FOR SERVICE, OR A CLIENT THAT IS ASSIGNED TO HIM ACCORDING TO THE SCHEDULE DETERMINED BY AUTHORIZED ORGAN OF THE BAR ASSOCIATION, I.E. OTHER ORGANIZATION ACCORDING TO THE DECISION OF THE BAR ASSOCIATION, AND THE BAR ASSOCIATION BEARS THE COSTS. IT IS NOT APPROPRIATE THAT A LAWYER IS A PERSON THAT ACTS AGAINST INTERESTS OF LEGAL PROFESSION AND WHO DOES NOT RESPECT RULES OF THIS CODE. WHEN EXECUTING LAWYERS ACTIVITY AS WELL AS TAKING CARE ABOUT CONDUCT IN HIS PRIVATE LIFE, A LAWYER IS OBLIGED TO PROTECT RESPECT AND TO STRUGGLE FOR PROMOTION AND AFFIRMATION OF LEGAL PROFESSION AS AN INDEPENDENT PROFESSION. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO ACT IN HUMAN WAY, RESPECTING DIGNITY OF ALL HE CONTACTS WITH. THEN, HE IS OBLIGED TO PRESERVE HIS HONOUR, MORAL CHARACTER, INDEPENDENCE AND EXPERTNESS IN ORDER TO STIMULATE OTHERS WITH HIS CONDUCT. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO RESPECT TRUTH AND LEGALITY, INDEPENDENCE OF LEGAL PROFESSION IN ACCORDANCE WITH THE CONSTITUTION AND LAWS. A LAWYER IS OBLIGED TO ENERGETICALLY REJECT ALL TRIES OF INFLUENCE ON HIS INDEPENDENCE IN EXECUTION OF ACTIVITY. HE IS OBLIGED TO INFORM ORGANS OF THE BAR ASSOCIATION ABOUT THESE TRIES. EXECUTION OF ANY COMMERCIAL OPERATIONS, ASSOCIATION OF LAWYERS OFFICES WITH ACTIVITIES OF SUCH EFFECT, I.E. ACTIVITIES THAT DO NOT GIVE LEGAL AID ARE INCOMPATIBLE WITH EXECUTION OF LAWYERS ACTIVITY. OBLIGATION OF A LAWYER IS TO BE CONSTANTLY UNDER PROFESSIONAL IMPROVEMENT, TO READ PROFESSIONAL LITERATURE, PARTICIPATE IN ALL PROFESSIONAL DISCUSSIONS, CONSULTATIONS, AND CONGRESSES, IN ALL ACTIONS OF LEGAL PROFESSIONS BY WHICH IMPROVEMENT AND AFFIRMATION OF THIS SERVICE ARE ACHIEVED, AND TO IMPROVE HIS GENERAL EDUCATION. A LAWYER HAS TO HELP WITH HIS PROFESSIONAL KNOWLEDGE OTHER LAWYERS, AND HE IS ESPECIALLY OBLIGED TO HELP PROFESSIONAL TRAINING OF LAW CLERKS IN LEGAL PROFESSION. A LAWYER IS OBLIGED TO GIVE LEGAL AID TO A CLIENT FOR WHICH HE KNOWS THAT IS NOT IN POSITION TO PAY FOR SERVICE, OR A CLIENT THAT IS ASSIGNED TO HIM ACCORDING TO THE SCHEDULE DETERMINED BY AUTHORIZED ORGAN OF THE BAR ASSOCIATION, I.E. OTHER ORGANIZATION ACCORDING TO THE DECISION OF THE BAR ASSOCIATION, AND THE BAR ASSOCIATION BEARS THE COSTS. IT IS NOT APPROPRIATE THAT A LAWYER IS A PERSON THAT ACTS AGAINST INTERESTS OF LEGAL PROFESSION AND WHO DOES NOT RESPECT RULES OF THIS CODE. WHEN EXECUTING LAWYERS ACTIVITY AS WELL AS TAKING CARE ABOUT CONDUCT IN HIS PRIVATE LIFE, A LAWYER IS OBLIGED TO PROTECT RESPECT AND TO STRUGGLE FOR PROMOTION AND AFFIRMATION OF LEGAL PROFESSION AS AN INDEPENDENT PROFESSION. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO ACT IN HUMAN WAY, RESPECTING DIGNITY OF ALL HE CONTACTS WITH. THEN, HE IS OBLIGED TO PRESERVE HIS HONOUR, MORAL CHARACTER, INDEPENDENCE AND EXPERTNESS IN ORDER TO STIMULATE OTHERS WITH HIS CONDUCT. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO RESPECT TRUTH AND LEGALITY, INDEPENDENCE OF LEGAL PROFESSION IN ACCORDANCE WITH THE CONSTITUTION AND LAWS. A LAWYER IS OBLIGED TO ENERGETICALLY REJECT ALL TRIES OF INFLUENCE ON HIS INDEPENDENCE IN EXECUTION OF ACTIVITY. HE IS OBLIGED TO INFORM ORGANS OF THE BAR ASSOCIATION ABOUT THESE TRIES. EXECUTION OF ANY COMMERCIAL OPERATIONS, ASSOCIATION OFLAWYERS OFFICES WITH ACTIVITIES OF SUCH EFFECT, I.E. ACTIVITIES THAT DO NOT GIVE LEGAL AID ARE INCOMPATIBLE WITH EXECUTION OF LAWYERS ACTIVITY. OBLIGATION OF A LAWYER IS TO BE CONSTANTLY UNDER PROFESSIONAL IMPROVEMENT, TO READ PROFESSIONAL LITERATURE,PARTICIPATE IN ALL PROFESSIONAL DISCUSSIONS, CONSULTATIONS, AND CONGRESSES, IN ALL ACTIONS OF LEGAL PROFESSIONS BY WHICH IMPROVEMENT AND AFFIRMATION OF THIS SERVICE ARE ACHIEVED, AND TO IMPROVE HIS GENERAL EDUCATION. A LAWYER HAS TO HELP WITH HIS PROFESSIONAL KNOWLEDGE OTHER LAWYERS, AND HE IS ESPECIALLY OBLIGED TO HELP PROFESSIONAL TRAINING OF LAW CLERKS IN LEGAL PROFESSION. A LAWYER IS OBLIGED TO GIVE LEGAL AID TO A CLIENT FOR WHICH HE KNOWS THAT IS NOT IN POSITION TO PAY FOR SERVICE, OR A CLIENT THAT IS ASSIGNED TO HIM ACCORDING TO THE SCHEDULE DETERMINED BY AUTHORIZED ORGAN OF THE BAR ASSOCIATION, I.E. OTHER ORGANIZATION ACCORDING TO THE DECISION OF THE BAR ASSOCIATION, AND THE BAR ASSOCIATION BEARS THE COSTS. IT IS NOT APPROPRIATE THAT A LAWYER IS A PERSON THAT ACTS AGAINST INTERESTS OF LEGAL PROFESSION AND WHO DOES NOT RESPECT RULES OF THIS CODE. WHEN EXECUTING LAWYERS ACTIVITY AS WELL AS TAKING CARE ABOUT CONDUCT IN HIS PRIVATE LIFE, A LAWYER IS OBLIGED TO PROTECT RESPECT AND TO STRUGGLE FOR PROMOTION AND AFFIRMATION OF LEGAL PROFESSION AS AN INDEPENDENT PROFESSION. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO ACT IN HUMAN WAY, RESPECTING DIGNITY OF ALL HE CONTACTS WITH. THEN, HE IS OBLIGED TO PRESERVE HIS HONOUR, MORAL CHARACTER, INDEPENDENCE AND EXPERTNESS IN ORDER TO STIMULATE OTHERS WITH HIS CONDUCT. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO RESPECT TRUTH AND LEGALITY, INDEPENDENCE OF LEGAL PROFESSION IN ACCORDANCE WITH THE CONSTITUTION AND LAWS. A LAWYER IS OBLIGED TO ENERGETICALLY REJECT ALL TRIES OF INFLUENCE ON HIS INDEPENDENCE IN EXECUTION OF ACTIVITY. HE IS OBLIGED TO INFORM ORGANS OF THE BAR ASSOCIATION ABOUT THESE TRIES. EXECUTION OF ANY COMMERCIAL OPERATIONS, ASSOCIATION OF LAWYERS OFFICES WITH ACTIVITIES OF SUCH EFFECT, I.E. ACTIVITIES THAT DO NOT GIVE LEGAL AID ARE INCOMPATIBLE WITH EXECUTION OF LAWYERS ACTIVITY. OBLIGATION OF A LAWYER IS TO BE CONSTANTLY UNDER PROFESSIONAL IMPROVEMENT, TO READ PROFESSIONAL LITERATURE, PARTICIPATE IN ALL PROFESSIONAL DISCUSSIONS, CONSULTATIONS, AND CONGRESSES, IN ALL ACTIONS OF LEGAL PROFESSIONS BY WHICH IMPROVEMENT AND AFFIRMATION OF THIS SERVICE ARE ACHIEVED, AND TO IMPROVE HIS GENERAL EDUCATION. A LAWYER HAS TO HELP WITH HIS PROFESSIONAL KNOWLEDGE OTHER LAWYERS, AND HE IS ESPECIALLY OBLIGED TO HELP PROFESSIONAL TRAINING OF LAW CLERKS IN LEGAL PROFESSION. A LAWYER IS OBLIGED TO GIVE LEGAL AID TO A CLIENT FOR WHICH HE KNOWS THAT IS NOT IN POSITION TO PAY FOR SERVICE, OR A CLIENT THAT IS ASSIGNED TO HIM ACCORDING TO THE SCHEDULE DETERMINED BY AUTHORIZED ORGAN OF THE BAR ASSOCIATION, I.E. OTHER ORGANIZATION ACCORDING TO THE DECISION OF THE BAR ASSOCIATION, AND THE BAR ASSOCIATION BEARS THE COSTS. IT IS NOT APPROPRIATE THAT A LAWYER IS A PERSON THAT ACTS AGAINST INTERESTS OF LEGAL PROFESSION AND WHO DOES NOT RESPECT RULES OF THIS CODE.

INTERVENTNI UKREPI DRŽAVE ZARADI EPIDEMIJE KORONAVIRUSA

Državni zbor RS je po nujnem postopku sprejel paket zakonov, s katerimi se poskuša omiliti posledice epidemije novega koronavirusa za gospodarstvo.

 

ZAKON O INTERVENTNIH UKREPIH NA PODROČJU PLAČ IN PRISPEVKOV (ZIUPPP)

Republika Slovenija bo delodajalcem delno povrnila izplačana nadomestila plač delavcem, ki bodo na začasnem čakanju na delo.

Pravico do delnega povračila izplačanih nadomestil plače lahko uveljavlja gospodarska družba, zadruga ali fizična oseba, ki:

– predloži opis poslovnega položaja zaradi posledic epidemije,

– na podlagi opisa poslovnega položaja ugotovi, da zaradi poslovnih razlogov začasno ne more zagotavljati dela hkrati najmanj 30 % zaposlenih delavcev, in odloči o napotitvi delavcev na začasno čakanje na delo,

– predloži pisno izjavo, s katero se zaveže ohraniti delovna mesta delavcev na začasnem čakanju na delu najmanj šest mesecev po začetku začasnega čakanja na delo.

Napotitev na začasno čakanje na delo lahko traja največ tri mesece.

Delodajalec uveljavi pravico do delnega povračila izplačanih nadomestil plače z vlogo, ki jo vloži v elektronski ali pisni obliki pri Zavodu Republike Slovenije za zaposlovanje v osmih dneh od napotitve delavca na začasno čakanje na delo, vendar najpozneje do 30. septembra 2020. Če je delodajalec delavce na začasno čakanje na delo napotil pred uveljavitvijo zakona, vloži vlogo v osmih dneh od uveljavitve zakona.

V času začasnega čakanja na delo je delavec upravičen do nadomestila v višini 80 % njegove povprečne mesečne plače za polni delovni čas iz zadnjih treh mesecev. Višina delnega povračila izplačanih nadomestil plače s strani Republike Slovenije znaša 40 % nadomestila plače, izplačana nadomestila plač delavcev, ki zaradi odrejene karantene ne morejo opravljati dela, pa Republika Slovenija povrne v celoti.

V obdobju prejemanja delnega povračila izplačanih nadomestil plače mora delodajalec delavcem na začasnem čakanju na delo izplačevati nadomestila plače in poravnavati prispevke za obvezna socialna zavarovanja.

Delodajalec lahko pravico do delnega povračila nadomestil plače zaradi začasnega čakanja na delo uveljavlja le enkrat in največ za tri zaporedne mesece. Upravičenost do delnega povračila nadomestil plače iz prvega odstavka tega člena lahko traja najdlje do 30. septembra 2020.

Zakon v 12. členu določa tudi upravičence za odlog plačila prispevkov. Do odloga plačila prispevkov je upravičena samozaposlena oseba, ki na dan uveljavitve zakona opravlja katerokoli pridobitno ali drugo dovoljeno dejavnost, ne glede na pravno organizacijsko obliko izvajanja dejavnosti, če je v obvezno zavarovanje vključena na podlagi opravljanja te dejavnosti in ne izpolnjuje pogojev za obvezno vključitev v obvezno zavarovanje tudi na kakšni drugi zavarovalni podlagi ter nima drugih zaposlenih. Upravičencu se neposredno na podlagi tega zakona (avtomatično, kar pomeni, da mu ne bo treba vlagati vloge) odloži plačilo prispevkov, ki zapadejo v plačilo meseca aprila, maja in junija 2020. Odložene prispevke iz prvega odstavka tega člena mora upravičenec plačati najkasneje do 31. 3. 2022.

 

ZAKON O INTERVENTNEM UKREPU ODLOGA PLAČILA OBVEZNOSTI KREDITOJEMALCEV (ZIUOPOK)

Po navedenem zakonu bodo banke lahko odlog plačila obveznosti odobrile gospodarskim družbam, zadrugam, fizičnim osebam, ki zaposlujejo osebe, samozaposlenim ter nosilcem kmetijskega gospodarstva, ki imajo sedež ali stalno prebivališče na območju Republike Slovenije. Odlog kreditnih obveznosti bo mogoč tudi za kredite fizičnih oseb ter za društva, zavode in ustanove. Zakon predvideva odlog za obdobje 12 mesecev, banka in kreditojemalec pa se bosta lahko sporazumela tudi za drugačen odlog, ki bo za kreditojemalca ugodnejši.

Kreditojemalec, ki ni velika družba po Zakonu o gospodarskih družbah in ki opravlja dejavnost, za katero je bilo z vladnim ali občinskim odlokom določeno, da se opravljanje storitve in prodaja blaga zaradi epidemije začasno prepove, bo do odloga upravičen avtomatsko. Vlogo za odlog plačila obveznosti iz kreditne pogodbe bo mogoče na banko podati najkasneje v šestih mesecih po preklicu epidemije, zakon pa bo veljal 18 mesecev od prenehanja epidemije.

 

ZAKON O INTERVENTNIH UKREPIH NA JAVNOFINANČNEM PODROČJU (ZIUJP)

Državni zbor je sprejel posebne ukrepe tudi na davčnem področju.

Rok za oddajo letnega obračuna DDPO in DohDej za leto 2019 se iz 31. 3. 2020 prestavi na 31. 5. 2020.

Zavezanec lahko z vlogo, ki jo pošlje preko eDavkov ali izjemoma preko elektronske pošte, zaprosi za odlog plačila davka za čas do dveh let ali plačilo davka v največ 24 mesečnih obrokih v obdobju 24 mesecev, zaradi izgube sposobnosti pridobivanja prihodkov zaradi epidemije virusa COVID-19. Odlog in obročno plačilo je mogoče npr. za plačilo poračuna na podlagi letnega davčnega obračuna, obračuna DDV, inšpekcijske odločbe, po novem pa tudi za akontacije davka in davčni odtegljaj (ne velja za prispevke za socialno varnost). V času odloga in obročnega plačila ne tečejo obresti.

Skrajni rok za izdajo informativnih izračunov dohodnine (IID) se iz 31. 5. 2020 prestavi na 30. 6. 2020. Rok za vložitev napovedi za odmero dohodnine (če zavezanec ne prejme IID) pa se iz 31. 7. 2020 prestavi na 31. 8. 2020. FURS bo fizičnim osebam brez dejavnosti izdal IID v takšnih rokih kot pretekla leta.