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.

Zakon o davku na nepremičnine

S 1. januarjem 2014 je pričel veljati Zakon o davku na nepremičnine. Glede na veliko zanimanje o samih pravnih posledicah na novo uvedenega davka vam v nadaljevanju podajamo pregled pomembnejših vidikov slednjega:

  1. Davek na nepremičnine nadomešča naslednje štiri dajatve:
  • nadomestilo za uporabo stavbnih zemljišč,
  • davek od premoženja,
  • pristojbino za vzdrževanje gozdnih cest,
  • začasni davek na nepremično premoženje večje vrednosti.

 

  1. Predmet obdavčitve so tiste nepremičnine, ki so na presečni datum (1. januarja  v letu, za katero se odmeri davek) evidentirane v registru nepremičnin ali izpolnjujejo pogoje za to, da bi morale biti evidentirane v registru nepremičnin, davčno osnovo pa predstavlja posplošena tržna vrednost, kot je pripisana posamezni nepremičnini v registru nepremičnin na dan 1. januarja leta, za katero se davek odmerja (oziroma za leto 2014 na 1. april 2014). Pri tem je seveda potrebno izpostaviti, da bo za leti 2014 ter 2015 veljala znižana davčna osnova, in sicer za leto 2014 za stanovanjske nepremičnine davčna osnova določi v višini 80% posplošene tržne vrednosti nepremičnin, za leto 2015 pa v višini 90% posplošene tržne vrednosti nepremičnin.

 

  1. Davčna stopnja je odvisna od vrste nepremičnine. Tako znaša davčna stopnja:

za stavbe ali dele stavb skupaj z zemljišči, na katerih stojijo:

– 0,15 % za rezidenčne stanovanjske nepremičnine;

– 0,50 % za nerezidenčne stanovanjske nepremičnine;

– 0,75 % za poslovne in industrijske nepremičnine, razen energetskih nepremičnin;

– 0,40 % za energetske nepremičnine;

– 0,30 % za kmetijske stavbe;

– 0,50 % za druge stavbe;

za zemljišča brez stavb:

– 0,15 % za kmetijska zemljišča;

– 0,07 % za gozdna zemljišča;

– 0,75 % za zemljišča za poslovno in industrijsko rabo;

– 0,40 % za zemljišča za namene energetike;

– 0,50 % za zemljišča za gradnjo stavb;

– 0,50 % za ostala zemljišča;

– 0,15 % za zemljišča za stanovanjsko rabo (funkcionalna zemljišča).

V zvezi z navedenim je smiselno izpostaviti tudi, kaj je rezidenčno stanovanje – zakon ga opredeljuje kot nepremičnino, v kateri ima na dan 1. januarja leta, za katero se davek odmerja, zavezanec prijavljeno stalno prebivališče, oziroma zavezanec, ki ni državljan Republike Slovenije, prijavljeno stalno ali začasno prebivališče (če ima nepremičnino v lasti več solastnikov, se za rezidenčno stanovanjsko nepremičnino šteje delež nepremičnine solastnika oziroma idealni delež skupnega lastnika, ki ima na njej prijavljeno stalno prebivališče). Za rezidenčno stanovanjsko nepremičnino se šteje tudi nepremičnina, v kateri je v letu pred letom, za katerega se davek odmerja, v evidenci trga nepremičnin najmanj šest mesecev evidentiran najemni pravni posel neprofitne oddaje ali oddajanje na prostem trgu.

  1. Geodetska uprava Republike Slovenije bo obvestilo lastnikom nepremičnin poslala predvidoma do 1. februarja 2014. Obvestilo je namenjeno predvsem temu, da ga lastnik pregleda ter na pristojno geodetsko pisarno ali preko spletne aplikacije javi morebitne popravke podatkov.

 

  1. Davčna uprava RS bo odločbo o odmeri davka na nepremičnine lastnikom poslala do konca maja 2014. Zoper odločbo je dovoljena pritožba v skladu z zakonom, ki ureja davčni postopek, in sicer v roku 15 dni od vročitve odločbe. Pri tem je potrebno izpostaviti, da pritožba ne zadrži izvršitve.

Predstavili smo nekaj pomembnejših vidikov novega Zakona o davku na nepremičnine, pri čemer pa izpostavljamo, da je Združenje občin Slovenije na Ustavno sodišče Republike Slovenije že podalo zahtevo za oceno ustavnosti.

8.01.2014