{"id":477327,"date":"2023-02-15T10:55:45","date_gmt":"2023-02-15T09:55:45","guid":{"rendered":"https:\/\/hudo.com\/si\/?p=477327"},"modified":"2023-02-15T10:55:45","modified_gmt":"2023-02-15T09:55:45","slug":"sds-in-nsi-znova-dokazali-da-ne-razumeta-slovenske-ustave","status":"publish","type":"post","link":"https:\/\/hudo.com\/si\/aktualno\/slovenija\/sds-in-nsi-znova-dokazali-da-ne-razumeta-slovenske-ustave\/","title":{"rendered":"SDS in NSi znova dokazali, da ne razumeta slovenske ustave"},"content":{"rendered":"

Pobudo za oceno ustavnosti 44. in 45. \u010dlena zakona o dohodnini je julija 2019 vlo\u017eila skupina poslancev SDS in NSi. Delavec migrant del davkov pla\u010duje v Avstriji, dohodnino dopla\u010da v Sloveniji, njegov razpolo\u017eljivi dohodek pa je ni\u017eji, kot \u010de bi delal v Sloveniji, sta takrat izpostavila Jo\u017eef Horvat iz NSi in Franc Breznik iz SDS.<\/p>\n

Predlagatelji menijo, da zaradi izpodbijane ureditve pri odmeri dohodnine od dohodkov iz zaposlitve prihaja do neenake obravnave slovenskih dav\u010dnih rezidentov, ki delajo v Sloveniji pri slovenskem delodajalcu, in slovenskih dav\u010dnih rezidentov, ki delajo v tujini pri tujem delodajalcu, je zapisalo tudi ustavno sodi\u0161\u010de. Slednji naj bi zaradi razli\u010dne dav\u010dne obravnave povra\u010dila stro\u0161kov prevoza na delo in z dela ter stro\u0161kov prehrane po odbitku davka prejeli ni\u017eji razpolo\u017eljivi dohodek.<\/p>\n

Izpodbijana ureditev naj bi obe skupini dav\u010dnih zavezancev razli\u010dno obravnavala pri izra\u010dunu dav\u010dne osnove za dohodnino od dohodka iz zaposlitve, in sicer tako pri priznavanju stro\u0161kov prehrane med delom in prevoza na delo in z dela kot tudi pri regresu, jubilejnih nagradah in dodatkih za delo v posebnih pogojih dela. Ob tem so pobudniki ustavne presoje tudi menili, da bi morali biti \u010dezmejni delovni migranti z ni\u017ejimi dohodki dele\u017eni ugodnej\u0161e dav\u010dne obravnave stro\u0161kov v zvezi z delom kot tisti z vi\u0161jimi dohodki, u\u010dinek izpodbijane ureditve pa naj bi bil ravno obraten.<\/p>\n

Ustavno sodi\u0161\u010de v teh trditvah ni na\u0161lo neskladja z ustavo. U\u010dinek izpodbijanih dolo\u010db zakona na dav\u010dno osnovo za obra\u010dun dohodnine od dohodka iz delovnega razmerja pri \u010dezmejnih delovnih migrantih in drugih dav\u010dnih zavezancih je enak, je zapisalo. Zato izpodbijane dolo\u010dbe niso v neskladju z ustavo.<\/p>\n","protected":false},"excerpt":{"rendered":"

Dolo\u010dbe zakona o dohodnini glede obdav\u010ditve \u010dezmejnih delavcev migrantov z dohodnino po oceni ustavnega sodi\u0161\u010da niso v neskladju z ustavo. Pobudo za oceno ustavnosti teh dolo\u010db je leta 2019 vlo\u017eila skupina poslancev SDS in NSi, ustavno sodi\u0161\u010de pa je v danes objavljeni odlo\u010dbi zapisalo, da ni izkazala neenake obravnave z delavci, ki delajo v Sloveniji.<\/p>\n","protected":false},"author":7,"featured_media":477328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18201],"tags":[4631,4632,5336],"source":[4511],"supertag":[],"acf":[],"yoast_head":"\nSDS in NSi znova dokazali, da ne razumeta slovenske ustave - Hudo Slovenija<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hudo.com\/si\/aktualno\/slovenija\/sds-in-nsi-znova-dokazali-da-ne-razumeta-slovenske-ustave\/\" \/>\n<meta property=\"og:locale\" content=\"sl_SI\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SDS in NSi znova dokazali, da ne razumeta slovenske ustave - Hudo Slovenija\" \/>\n<meta property=\"og:description\" content=\"Dolo\u010dbe zakona o dohodnini glede obdav\u010ditve \u010dezmejnih delavcev migrantov z dohodnino po oceni ustavnega sodi\u0161\u010da niso v neskladju z ustavo. Pobudo za oceno ustavnosti teh dolo\u010db je leta 2019 vlo\u017eila skupina poslancev SDS in NSi, ustavno sodi\u0161\u010de pa je v danes objavljeni odlo\u010dbi zapisalo, da ni izkazala neenake obravnave z delavci, ki delajo v Sloveniji.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hudo.com\/si\/aktualno\/slovenija\/sds-in-nsi-znova-dokazali-da-ne-razumeta-slovenske-ustave\/\" \/>\n<meta property=\"og:site_name\" content=\"Hudo Slovenija\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hudo.si\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-15T09:55:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hudo.com\/si\/wp-content\/uploads\/sites\/2\/2023\/02\/20230124-01203252.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"426\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"A. P., STA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hudo_si\" \/>\n<meta name=\"twitter:site\" content=\"@hudo_si\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"A. P., STA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/hudo.com\/si\/aktualno\/slovenija\/sds-in-nsi-znova-dokazali-da-ne-razumeta-slovenske-ustave\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hudo.com\/si\/aktualno\/slovenija\/sds-in-nsi-znova-dokazali-da-ne-razumeta-slovenske-ustave\/\"},\"author\":{\"name\":\"A. 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