Iskalnik sodne prakse

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Dokument	Sodišče	Oddelek	Datum	Institut	Jedro
UPRS sodba I U 1430/2015	Upravno sodišče	Upravni oddelek	27.09.2016	kršitev pravil revidiranja - revidiranje računovodskih izkazov - izrek opomina - mednarodni standardi revidiranja - izkaz gibanja kapitala - načelo zaslišanja stranke - podpisnik revizijskega poročila	Subjektu nadzora v postopku za izrek opomina je spoštovanje načela kontradiktornosti zagotovljeno s tem, da se z vročitvijo odločbe o začetku postopka seznani z dejstvi in dokazi, ki po mnenju Agencije utemeljujejo začetek postopka ter s tem, da ima možnost podati izjavo o razlogih za začetek postopka, v katerih lahko navaja dejstva in predlaga dokaze (139. člen ZRev-2). V takem primeru Agencija lahko šele nato izda odločbo o izreku opomina, pri čemer pa lahko odločitev opre le na dejstva in dokaze, ki so navedeni v odločbi o začetku postopka oziroma v izjavi subjekta nadzora.
UPRS sodba I U 1430/2016	Upravno sodišče	Upravni oddelek	22.03.2017	vizum za dolgoročno bivanje - zavrnitev izdaje vizuma za dolgoročno bivanje - prostovoljno delo - enotno dovoljenje za prebivanje in delo	Tožena stranka je pravilno ugotovila, da niso izpolnjeni pogoji za pridobitev vizuma za dolgoročno bivanje iz prvega odstavka 19. člena ZTuj-2. Prav tako pa je tudi pravilno ugotovila, da niso izpolnjeni pogoji iz drugega odstavka 20. člena ZTuj-2, ki sicer določeni kategoriji tujcev, ki že bivajo v Sloveniji, omogoča, da se jim lahko izda vizum tudi po tem, ko že bivajo v Sloveniji, vendar je osnovni pogoj ta, da gre za tujce, ki za vstop v Republiko Slovenijo niso potrebovali vizuma. Tožnik pa je kot državljan Nepala za vstop v Republiko Slovenijo potreboval vizum, torej ne spada v tisto kategorijo tujcev, za katero bi bilo mogoče uporabiti določilo drugega odstavka 20. člena ZTuj-2. Iz navedenih razlogov je odločitev tožene stranke o zavrnitvi izdaje vizuma za dolgoročno bivanje pravilna.Izdaja vizuma je bila zavrnjena iz razloga, ker ga tožnik ni pridobil že pred vstopom v Republiko Slovenijo.
UPRS Sodba II U 399/2015-19	Upravno sodišče	Upravni oddelek	15.11.2017	računovodski izkazi - revidiranje računovodskih izkazov - pooblaščeni revizor - kršitev pravil revidiranja	Za vsebino revizorjevega poročila kot pooblaščeni revizor odgovarja vsak, ki poročilo podpiše. Drugačne vloge oziroma odgovornosti podpisnikov revizorjevega poročila zakon ne predvideva.