Jasnost in določnost predpisov na področju upravnega nadzora
Izvleček
v prispevku avtor obravnava ustavne in ustavnosodne kriteri-je uporabe nedoločenih pravnih pojmov v postopkih upravnega nadzora. zakonodajalec je sicer pogosto prisiljen uporabiti enega ali več nedoločenih pojmov pri normativnem urejanju nekega po-dročja. vendar se pri tem zastavlja vprašanje, kje je meja, da stopnja nedoločenosti ni previsoka. ker so, za razliko od prostega preudar-ka, ki je naravnan na ravnanje upravnega organa, nedoločeni pojmi v pravu usmerjeni na zakonsko opredeljevanje dejanskih okoliščin ali lastnosti nekega dejanskega stanja, se kot eno od temeljnih vpra-šanj zastavlja tudi vprašanje pravne varnosti naslovljenca zakonske norme. Bistvo zahteve po jasnosti in določnosti pravne norme je, da njen naslovljenec ve, kako mora v določenem položaju ravnati. Ta zahteva pa je okrnjena, če vsebino nedoločenega pravnega pojma, s tem pa posledično tudi zahtevano ravnanje naslovljenca, opredeli šele upravni (nadzorni) organ v postopku upravnega nadzora. Še posebej je to vprašanje pereče v primerih, ko je nadaljevanje po-stopka upravnega nadzora (in v njegovem okviru ugotovljenega dejanskega stanja) kaznovalni postopek. v tem okviru je v prispev-ku analiziran primer navideznih pravnih poslov v davčnem pravu.
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