Povzetek

Zavezujoča informacija v davčnih zadevah je vez med davčnim organom in zavezancem, saj spodbuja partnerski odnos med njima še pred trenutkom obdavčitve, s čimer olajšuje obdavčitev. Prikazana je ureditev izdajanja zavezujočih informacij na Nizozemskem, v Kanadi, v Singapurju in v Sloveniji. Ker je ta institut v našem davčnem postopku še nov, se je treba ozreti po drugih ureditvah in upoštevati njihove izkušnje pri njegovi uporabi.

Summary

Advance rulings present a link between the tax authority and its clients, since it supports the establishment of a partnership relation between them even before the actual taxation takes place, and hence makes the taxation much easier. The article shows how this institute is regulated in the Netherlands, Canada and Singapore, and in Slovenia. Since the advance ruling is a novelty in Slovene tax procedure, we have to explore the knowledge of others and learn form their experience.