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Kikimanox
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# text = UNIVERZA V LJUBLJANI FAKULTETA ZA UPRAVO Magistrsko delo RAZVOJ VARSTVA PRAVIC ZAVEZANCEV V SLOVENSKEM DAVČNEM POSTOPKU Helena Truden Ljubljana, januar 2012 UNIVERZA V LJUBLJANI FAKULTETA ZA UPRAVO MAGISTRSKO DELO RAZVOJ VARSTVA PRAVIC ZAVEZANCEV V SLOVENSKEM DAVČNEM POSTOPKU Kandidatka: Helena Truden Vpisna številka: 04037934 Študijski program: magistrski študijski program Uprava druga stopnja Mentorica: doc. dr. Polonca Kovač Ljubljana, januar 2012 IZJAVA O AVTORSTVU MAGISTRSKEGA DELA Podpisana Helena Truden, študentka magistrskega študijskega programa Uprava druga stopnja, z vpisno številko 04037934, sem avtorica magistrskega dela z naslovom: Razvoj varstva pravic zavezancev v slovenskem davčnem postopku. S svojim podpisom zagotavljam, da: - je predloženo delo izključno rezultat mojega lastnega raziskovalnega dela, - sem poskrbela, da so dela in mnenja drugih avtorjev in avtoric, ki jih uporabljam v predloženem delu, navedena oz. citirana v skladu s fakultetnimi navodili, - sem poskrbela, da so vsa dela in mnenja drugih avtorjev oz. avtoric navedena v seznamu virov, ki je sestavni element predloženega dela in je zapisan v skladu s fakultetnimi navodili, - sem pridobila vsa dovoljenja za uporabo avtorskih del, ki so v celoti prenesena v predloženo delo in sem to tudi jasno zapisala v predloženem delu, - se zavedam, da je plagiatorstvo – predstavljanje tujih del, bodisi v obliki citata bodisi v obliki skoraj dobesednega parafraziranja bodisi v grafični obliki, s katerim so tuje misli oz. ideje predstavljene kot moje lastne – kaznivo po zakonu (Zakon o avtorski in sorodnih pravicah, Ur. list RS, št. 21/95), kršitev pa se sankcionira tudi z ukrepi po pravilih Univerze v Ljubljani in Fakultete za upravo, - se zavedam posledic, ki jih dokazano plagiatorstvo lahko predstavlja za predloženo delo in za moj status na Fakulteti za upravo, - je elektronska oblika identična s tiskano obliko magistrskega dela ter soglašam z objavo dela v zbirki »Dela FU«. Magistrsko delo je lektorirala: Martina Kočevar, učiteljica slovenskega jezika. Ljubljana, 16. 12. 2011 Podpis avtorice: POVZETEK Predmet raziskovanja magistrskega dela je razvoj varstva pravic zavezancev v slovenskem davčnem postopku.
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1 UNIVERZA univerza NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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2 V v ADP Sl Case=Loc _ _ _ _
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3 LJUBLJANI Ljubljana PROPN Npfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
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4 FAKULTETA fakulteta NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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5 ZA za ADP Sa Case=Acc _ _ _ _
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6 UPRAVO uprava NOUN Ncfsa Case=Acc|Gender=Fem|Number=Sing _ _ _ _
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7 Magistrsko magistrski ADJ Agpnsn Case=Nom|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
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8 delo delo NOUN Ncnsn Case=Nom|Gender=Neut|Number=Sing _ _ _ _
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9 RAZVOJ razvoj NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
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10 VARSTVA varstvo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
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11 PRAVIC pravica NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ _
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12 ZAVEZANCEV zavezanec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
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13 V v ADP Sl Case=Loc _ _ _ _
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14 SLOVENSKEM slovenski ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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15 DAVČNEM davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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16 POSTOPKU postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
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17 Helena Helena PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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18 Truden Truden PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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19 Ljubljana Ljubljana PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
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20 , , PUNCT Z _ _ _ _ _
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21 januar januar NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
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22 2012 2012 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
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23 UNIVERZA univerza NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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24 V v ADP Sl Case=Loc _ _ _ _
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25 LJUBLJANI Ljubljana PROPN Npfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
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26 FAKULTETA fakulteta NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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27 ZA za ADP Sa Case=Acc _ _ _ _
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28 UPRAVO uprava NOUN Ncfsa Case=Acc|Gender=Fem|Number=Sing _ _ _ _
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29 MAGISTRSKO magistrski ADJ Agpnsn Case=Nom|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
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30 DELO delo NOUN Ncnsn Case=Nom|Gender=Neut|Number=Sing _ _ _ _
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31 RAZVOJ razvoj NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
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32 VARSTVA varstvo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
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33 PRAVIC pravica NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ _
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34 ZAVEZANCEV zavezanec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
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35 V v ADP Sl Case=Loc _ _ _ _
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36 SLOVENSKEM slovenski ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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37 DAVČNEM davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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38 POSTOPKU postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
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39 Kandidatka kandidatka NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
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40 : : PUNCT Z _ _ _ _ _
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41 Helena Helena PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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42 Truden Truden PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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43 Vpisna vpisen ADJ Agpfsn Case=Nom|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
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44 številka številka NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
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45 : : PUNCT Z _ _ _ _ _
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46 04037934 04037934 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
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47 Študijski študijski ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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48 program program NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
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49 : : PUNCT Z _ _ _ _ _
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50 magistrski magistrski ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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51 študijski študijski ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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52 program program NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
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53 Uprava uprava NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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54 druga drug ADJ Mlpfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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55 stopnja stopnja NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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56 Mentorica mentorica NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
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57 : : PUNCT Z _ _ _ _ _
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58 doc. doc. X Y Abbr=Yes _ _ _ _
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59 dr. dr. X Y Abbr=Yes _ _ _ _
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60 Polonca Polonca PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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61 Kovač Kovač PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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62 Ljubljana Ljubljana PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
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63 , , PUNCT Z _ _ _ _ _
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64 januar januar NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
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65 2012 2012 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
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66 IZJAVA izjava NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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67 O o ADP Sl Case=Loc _ _ _ _
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68 AVTORSTVU avtorstvo NOUN Ncnsl Case=Loc|Gender=Neut|Number=Sing _ _ _ _
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69 MAGISTRSKEGA magistrski ADJ Agpnsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
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70 DELA delo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
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71 Podpisana podpisan ADJ Appfsn Case=Nom|Degree=Pos|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ _
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72 Helena Helena PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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73 Truden Truden PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
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74 , , PUNCT Z _ _ _ _ _
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75 študentka študentka NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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76 magistrskega magistrski ADJ Agpmsg Case=Gen|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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77 študijskega študijski ADJ Agpmsg Case=Gen|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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78 programa program NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
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79 Uprava uprava NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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80 druga drug ADJ Mlpfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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81 stopnja stopnja NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
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82 , , PUNCT Z _ _ _ _ _
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83 z z ADP Si Case=Ins _ _ _ _
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84 vpisno vpisen ADJ Agpfsi Case=Ins|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
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85 številko številka NOUN Ncfsi Case=Ins|Gender=Fem|Number=Sing _ _ _ _
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86 04037934 04037934 NUM Mdc NumForm=Digit|NumType=Card _ _ _ SpaceAfter=No
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87 , , PUNCT Z _ _ _ _ _
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88 sem biti AUX Va-r1s-n Mood=Ind|Number=Sing|Person=1|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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89 avtorica avtorica NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
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90 magistrskega magistrski ADJ Agpmsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
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91 dela delo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
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92 z z ADP Si Case=Ins _ _ _ _
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93 naslovom naslov NOUN Ncmsi Case=Ins|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
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94 : : PUNCT Z _ _ _ _ _
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95 Razvoj razvoj NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
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96 varstva varstvo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
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97 pravic pravica NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ _
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98 zavezancev zavezanec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
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99 v v ADP Sl Case=Loc _ _ _ _
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100 slovenskem slovenski ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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101 davčnem davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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102 postopku postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
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103 . . PUNCT Z _ _ _ _ _
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104 S z ADP Si Case=Ins _ _ _ _
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105 svojim svoj DET Px-msi Case=Ins|Gender=Masc|Number=Sing|Poss=Yes|PronType=Prs|Reflex=Yes _ _ _ _
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106 podpisom podpis NOUN Ncmsi Case=Ins|Gender=Masc|Number=Sing _ _ _ _
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107 zagotavljam zagotavljati VERB Vmpr1s Aspect=Imp|Mood=Ind|Number=Sing|Person=1|Tense=Pres|VerbForm=Fin _ _ _ SpaceAfter=No
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108 , , PUNCT Z _ _ _ _ _
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109 da da SCONJ Cs _ _ _ _ SpaceAfter=No
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110 : : PUNCT Z _ _ _ _ _
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111 - - PUNCT Z _ _ _ _ _
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112 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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113 predloženo predložen ADJ Appnsn Case=Nom|Degree=Pos|Gender=Neut|Number=Sing|VerbForm=Part _ _ _ _
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114 delo delo NOUN Ncnsn Case=Nom|Gender=Neut|Number=Sing _ _ _ _
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115 izključno izključno ADV Rgp Degree=Pos _ _ _ _
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116 rezultat rezultat NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
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117 mojega moj DET Ps1nsgs Case=Gen|Gender=Neut|Number=Sing|Number[psor]=Sing|Person=1|Poss=Yes|PronType=Prs _ _ _ _
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118 lastnega lasten ADJ Agpnsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
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119 raziskovalnega raziskovalen ADJ Agpnsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
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120 dela delo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ SpaceAfter=No
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121 , , PUNCT Z _ _ _ _ _
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122 - - PUNCT Z _ _ _ _ _
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123 sem biti AUX Va-r1s-n Mood=Ind|Number=Sing|Person=1|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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124 poskrbela poskrbeti VERB Vmep-sf Aspect=Perf|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ SpaceAfter=No
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125 , , PUNCT Z _ _ _ _ _
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126 da da SCONJ Cs _ _ _ _ _
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127 so biti AUX Va-r3p-n Mood=Ind|Number=Plur|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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128 dela delo NOUN Ncnpn Case=Nom|Gender=Neut|Number=Plur _ _ _ _
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129 in in CCONJ Cc _ _ _ _ _
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130 mnenja mnenje NOUN Ncnpn Case=Nom|Gender=Neut|Number=Plur _ _ _ _
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131 drugih drug ADJ Mlpmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
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132 avtorjev avtor NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
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133 in in CCONJ Cc _ _ _ _ _
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134 avtoric avtorica NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ SpaceAfter=No
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135 , , PUNCT Z _ _ _ _ _
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136 ki ki SCONJ Cs _ _ _ _ _
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137 jih on PRON Pp3mpa--y Case=Acc|Gender=Masc|Number=Plur|Person=3|PronType=Prs|Variant=Short _ _ _ _
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138 uporabljam uporabljati VERB Vmpr1s Aspect=Imp|Mood=Ind|Number=Sing|Person=1|Tense=Pres|VerbForm=Fin _ _ _ _
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139 v v ADP Sl Case=Loc _ _ _ _
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140 predloženem predložen ADJ Appmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing|VerbForm=Part _ _ _ _
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141 delu del NOUN Ncmsl Case=Loc|Gender=Neut|Number=Sing _ _ _ SpaceAfter=No
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142 , , PUNCT Z _ _ _ _ _
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143 navedena naveden ADJ Appfsn Case=Nom|Degree=Pos|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ _
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144 oz. oz. X Y Abbr=Yes _ _ _ _
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145 citirana citiran ADJ Appfsn Case=Nom|Degree=Pos|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ _
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146 v v ADP Sl Case=Loc _ _ _ _
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147 skladu sklad NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
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148 s z ADP Si Case=Ins _ _ _ _
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149 fakultetnimi fakulteten ADJ Agpnpi Case=Ins|Degree=Pos|Gender=Neut|Number=Plur _ _ _ _
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150 navodili navodilo NOUN Ncnpi Case=Ins|Gender=Neut|Number=Plur _ _ _ SpaceAfter=No
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151 , , PUNCT Z _ _ _ _ _
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152 - - PUNCT Z _ _ _ _ _
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153 sem biti AUX Va-r1s-n Mood=Ind|Number=Sing|Person=1|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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154 poskrbela poskrbeti VERB Vmep-sf Aspect=Perf|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ SpaceAfter=No
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155 , , PUNCT Z _ _ _ _ _
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156 da da SCONJ Cs _ _ _ _ _
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157 so biti AUX Va-r3p-n Mood=Ind|Number=Plur|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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158 vsa ves DET Pg-npn Case=Nom|Gender=Neut|Number=Plur|PronType=Tot _ _ _ _
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159 dela delo NOUN Ncnpn Case=Nom|Gender=Neut|Number=Plur _ _ _ _
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160 in in CCONJ Cc _ _ _ _ _
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161 mnenja mnenje NOUN Ncnpn Case=Nom|Gender=Neut|Number=Plur _ _ _ _
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162 drugih drug ADJ Mlpmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
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163 avtorjev avtor NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
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164 oz. oz. X Y Abbr=Yes _ _ _ _
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165 avtoric avtorica NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ _
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166 navedena naveden ADJ Appnpn Case=Nom|Degree=Pos|Gender=Neut|Number=Plur|VerbForm=Part _ _ _ _
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167 v v ADP Sl Case=Loc _ _ _ _
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168 seznamu seznam NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
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169 virov vir NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
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170 , , PUNCT Z _ _ _ _ _
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171 ki ki SCONJ Cs _ _ _ _ _
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172 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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173 sestavni sestaven ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
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174 element element NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
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175 predloženega predložen ADJ Appnsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing|VerbForm=Part _ _ _ _
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176 dela delo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
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177 in in CCONJ Cc _ _ _ _ _
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178 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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179 zapisan zapisan ADJ Appmsnn Case=Nom|Definite=Ind|Degree=Pos|Gender=Masc|Number=Sing|VerbForm=Part _ _ _ _
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180 v v ADP Sl Case=Loc _ _ _ _
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181 skladu sklad NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
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182 s z ADP Si Case=Ins _ _ _ _
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183 fakultetnimi fakulteten ADJ Agpnpi Case=Ins|Degree=Pos|Gender=Neut|Number=Plur _ _ _ _
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184 navodili navodilo NOUN Ncnpi Case=Ins|Gender=Neut|Number=Plur _ _ _ SpaceAfter=No
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185 , , PUNCT Z _ _ _ _ _
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186 - - PUNCT Z _ _ _ _ _
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187 sem biti AUX Va-r1s-n Mood=Ind|Number=Sing|Person=1|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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188 pridobila pridobiti VERB Vmep-sf Aspect=Perf|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ _
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189 vsa ves DET Pg-npa Case=Acc|Gender=Neut|Number=Plur|PronType=Tot _ _ _ _
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190 dovoljenja dovoljenje NOUN Ncnpa Case=Acc|Gender=Neut|Number=Plur _ _ _ _
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191 za za ADP Sa Case=Acc _ _ _ _
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192 uporabo uporaba NOUN Ncfsa Case=Acc|Gender=Fem|Number=Sing _ _ _ _
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193 avtorskih avtorski ADJ Agpnpg Case=Gen|Degree=Pos|Gender=Neut|Number=Plur _ _ _ _
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194 del delo NOUN Ncnpg Case=Gen|Gender=Neut|Number=Plur _ _ _ SpaceAfter=No
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195 , , PUNCT Z _ _ _ _ _
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196 ki ki SCONJ Cs _ _ _ _ _
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197 so biti AUX Va-r3p-n Mood=Ind|Number=Plur|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
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198 v v ADP Sl Case=Loc _ _ _ _
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199 celoti celota NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
200 prenesena prenesen ADJ Appnpn Case=Nom|Degree=Pos|Gender=Neut|Number=Plur|VerbForm=Part _ _ _ _
|
||||
201 v v ADP Sa Case=Acc _ _ _ _
|
||||
202 predloženo predložen ADJ Appnsa Case=Acc|Degree=Pos|Gender=Neut|Number=Sing|VerbForm=Part _ _ _ _
|
||||
203 delo delo NOUN Ncnsa Case=Acc|Gender=Neut|Number=Sing _ _ _ _
|
||||
204 in in CCONJ Cc _ _ _ _ _
|
||||
205 sem biti AUX Va-r1s-n Mood=Ind|Number=Sing|Person=1|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
206 to ta DET Pd-nsa Case=Acc|Gender=Neut|Number=Sing|PronType=Dem _ _ _ _
|
||||
207 tudi tudi PART Q _ _ _ _ _
|
||||
208 jasno jasno ADV Rgp Degree=Pos _ _ _ _
|
||||
209 zapisala zapisati VERB Vmep-sf Aspect=Perf|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ _
|
||||
210 v v ADP Sl Case=Loc _ _ _ _
|
||||
211 predloženem predložen ADJ Appmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing|VerbForm=Part _ _ _ _
|
||||
212 delu delo NOUN Ncnsl Case=Loc|Gender=Neut|Number=Sing _ _ _ SpaceAfter=No
|
||||
213 , , PUNCT Z _ _ _ _ _
|
||||
214 - - PUNCT Z _ _ _ _ _
|
||||
215 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
216 zavedam zavedati VERB Vmpr1s Aspect=Imp|Mood=Ind|Number=Sing|Person=1|Tense=Pres|VerbForm=Fin _ _ _ SpaceAfter=No
|
||||
217 , , PUNCT Z _ _ _ _ _
|
||||
218 da da SCONJ Cs _ _ _ _ _
|
||||
219 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
220 plagiatorstvo plagiatorstvo NOUN Ncnsn Case=Nom|Gender=Neut|Number=Sing _ _ _ _
|
||||
221 – – PUNCT Z _ _ _ _ _
|
||||
222 predstavljanje predstavljanje NOUN Ncnsn Case=Nom|Gender=Neut|Number=Sing _ _ _ _
|
||||
223 tujih tuj ADJ Agpnpg Case=Gen|Degree=Pos|Gender=Neut|Number=Plur _ _ _ _
|
||||
224 del delo NOUN Ncnpg Case=Gen|Gender=Neut|Number=Plur _ _ _ SpaceAfter=No
|
||||
225 , , PUNCT Z _ _ _ _ _
|
||||
226 bodisi bodisi CCONJ Cc _ _ _ _ _
|
||||
227 v v ADP Sl Case=Loc _ _ _ _
|
||||
228 obliki oblika NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
229 citata citat NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
|
||||
230 bodisi bodisi CCONJ Cc _ _ _ _ _
|
||||
231 v v ADP Sl Case=Loc _ _ _ _
|
||||
232 obliki oblika NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
233 skoraj skoraj PART Q _ _ _ _ _
|
||||
234 dobesednega dobeseden ADJ Agpnsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
|
||||
235 parafraziranja parafraziranje NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
236 bodisi bodisi CCONJ Cc _ _ _ _ _
|
||||
237 v v ADP Sl Case=Loc _ _ _ _
|
||||
238 grafični grafičen ADJ Agpfsl Case=Loc|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
|
||||
239 obliki oblika NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
240 , , PUNCT Z _ _ _ _ _
|
||||
241 s z ADP Si Case=Ins _ _ _ _
|
||||
242 katerim kateri DET Pq-msi Case=Ins|Gender=Masc|Number=Sing|PronType=Int _ _ _ _
|
||||
243 so biti AUX Va-r3p-n Mood=Ind|Number=Plur|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
244 tuje tuj ADJ Agpfpn Case=Nom|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
245 misli misel NOUN Ncfpn Case=Nom|Gender=Fem|Number=Plur _ _ _ _
|
||||
246 oz. oz. X Y Abbr=Yes _ _ _ _
|
||||
247 ideje ideja NOUN Ncfpn Case=Nom|Gender=Fem|Number=Plur _ _ _ _
|
||||
248 predstavljene predstavljen ADJ Appfpn Case=Nom|Degree=Pos|Gender=Fem|Number=Plur|VerbForm=Part _ _ _ _
|
||||
249 kot kot SCONJ Cs _ _ _ _ _
|
||||
250 moje moj DET Ps1fpns Case=Nom|Gender=Fem|Number=Plur|Number[psor]=Sing|Person=1|Poss=Yes|PronType=Prs _ _ _ _
|
||||
251 lastne lasten ADJ Agpfpn Case=Nom|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
252 – – PUNCT Z _ _ _ _ _
|
||||
253 kaznivo kazniv ADJ Agpnsn Case=Nom|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
|
||||
254 po po ADP Sl Case=Loc _ _ _ _
|
||||
255 zakonu zakon NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
|
||||
256 ( ( PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
257 Zakon zakon NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
258 o o ADP Sl Case=Loc _ _ _ _
|
||||
259 avtorski avtorski ADJ Agpfsl Case=Loc|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
|
||||
260 in in CCONJ Cc _ _ _ _ _
|
||||
261 sorodnih soroden ADJ Agpfpl Case=Loc|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
262 pravicah pravica NOUN Ncfpl Case=Loc|Gender=Fem|Number=Plur _ _ _ SpaceAfter=No
|
||||
263 , , PUNCT Z _ _ _ _ _
|
||||
264 Ur. ur. X Y Abbr=Yes _ _ _ _
|
||||
265 list list NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
266 RS RS PROPN Npfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
267 , , PUNCT Z _ _ _ _ _
|
||||
268 št. št. X Y Abbr=Yes _ _ _ _
|
||||
269 21 21 NUM Mdc NumForm=Digit|NumType=Card _ _ _ SpaceAfter=No
|
||||
270 / / PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
271 95 95 NUM Mdc NumForm=Digit|NumType=Card _ _ _ SpaceAfter=No
|
||||
272 ) ) PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
273 , , PUNCT Z _ _ _ _ _
|
||||
274 kršitev kršitev NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
|
||||
275 pa pa CCONJ Cc _ _ _ _ _
|
||||
276 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
277 sankcionira sankcionirati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
278 tudi tudi PART Q _ _ _ _ _
|
||||
279 z z ADP Si Case=Ins _ _ _ _
|
||||
280 ukrepi ukrep NOUN Ncmpi Case=Ins|Gender=Masc|Number=Plur _ _ _ _
|
||||
281 po po ADP Sl Case=Loc _ _ _ _
|
||||
282 pravilih pravilo NOUN Ncnpl Case=Loc|Gender=Neut|Number=Plur _ _ _ _
|
||||
283 Univerze univerza NOUN Ncfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ _
|
||||
284 v v ADP Sl Case=Loc _ _ _ _
|
||||
285 Ljubljani Ljubljana PROPN Npfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
286 in in CCONJ Cc _ _ _ _ _
|
||||
287 Fakultete fakulteta NOUN Ncfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ _
|
||||
288 za za ADP Sa Case=Acc _ _ _ _
|
||||
289 upravo uprava NOUN Ncfsa Case=Acc|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
290 , , PUNCT Z _ _ _ _ _
|
||||
291 - - PUNCT Z _ _ _ _ _
|
||||
292 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
293 zavedam zavedati VERB Vmpr1s Aspect=Imp|Mood=Ind|Number=Sing|Person=1|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
294 posledic posledica NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ SpaceAfter=No
|
||||
295 , , PUNCT Z _ _ _ _ _
|
||||
296 ki ki SCONJ Cs _ _ _ _ _
|
||||
297 jih on PRON Pp3mpa--y Case=Acc|Gender=Masc|Number=Plur|Person=3|PronType=Prs|Variant=Short _ _ _ _
|
||||
298 dokazano dokazan ADJ Appnsn Case=Nom|Degree=Pos|Gender=Neut|Number=Sing|VerbForm=Part _ _ _ _
|
||||
299 plagiatorstvo plagiatorstvo NOUN Ncnsn Case=Nom|Gender=Neut|Number=Sing _ _ _ _
|
||||
300 lahko lahko ADV Rgp Degree=Pos _ _ _ _
|
||||
301 predstavlja predstavljati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
302 za za ADP Sa Case=Acc _ _ _ _
|
||||
303 predloženo predložen ADJ Appnsa Case=Acc|Degree=Pos|Gender=Neut|Number=Sing|VerbForm=Part _ _ _ _
|
||||
304 delo delo NOUN Ncnsa Case=Acc|Gender=Neut|Number=Sing _ _ _ _
|
||||
305 in in CCONJ Cc _ _ _ _ _
|
||||
306 za za ADP Sa Case=Acc _ _ _ _
|
||||
307 moj moj DET Ps1msas Case=Acc|Gender=Masc|Number=Sing|Number[psor]=Sing|Person=1|Poss=Yes|PronType=Prs _ _ _ _
|
||||
308 status status NOUN Ncmsan Animacy=Inan|Case=Acc|Gender=Masc|Number=Sing _ _ _ _
|
||||
309 na na ADP Sl Case=Loc _ _ _ _
|
||||
310 Fakulteti fakulteta NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
311 za za ADP Sa Case=Acc _ _ _ _
|
||||
312 upravo uprava NOUN Ncfsa Case=Acc|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
313 , , PUNCT Z _ _ _ _ _
|
||||
314 - - PUNCT Z _ _ _ _ _
|
||||
315 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
316 elektronska elektronski ADJ Agpfsn Case=Nom|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
|
||||
317 oblika oblika NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
|
||||
318 identična identičen ADJ Agpfsn Case=Nom|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
|
||||
319 s z ADP Si Case=Ins _ _ _ _
|
||||
320 tiskano tiskan ADJ Appfsi Case=Ins|Degree=Pos|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ _
|
||||
321 obliko oblika NOUN Ncfsi Case=Ins|Gender=Fem|Number=Sing _ _ _ _
|
||||
322 magistrskega magistrski ADJ Agpnsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
|
||||
323 dela delo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
324 ter ter CCONJ Cc _ _ _ _ _
|
||||
325 soglašam soglašati VERB Vmpr1s Aspect=Imp|Mood=Ind|Number=Sing|Person=1|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
326 z z ADP Si Case=Ins _ _ _ _
|
||||
327 objavo objava NOUN Ncfsi Case=Ins|Gender=Fem|Number=Sing _ _ _ _
|
||||
328 dela delo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
329 v v ADP Sl Case=Loc _ _ _ _
|
||||
330 zbirki zbirka NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
331 » » PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
332 Dela delo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
333 FU FU PROPN Npmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
334 « « PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
335 . . PUNCT Z _ _ _ _ _
|
||||
336 Magistrsko magistrski ADJ Agpnsa Case=Acc|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
|
||||
337 delo delo NOUN Ncnsa Case=Acc|Gender=Neut|Number=Sing _ _ _ _
|
||||
338 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
339 lektorirala lektorirati VERB Vmbp-sf Gender=Fem|Number=Sing|VerbForm=Part _ _ _ SpaceAfter=No
|
||||
340 : : PUNCT Z _ _ _ _ _
|
||||
341 Martina Martina PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
|
||||
342 Kočevar Kočevar PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
343 , , PUNCT Z _ _ _ _ _
|
||||
344 učiteljica učiteljica NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
|
||||
345 slovenskega slovenski ADJ Agpmsg Case=Gen|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
346 jezika jezik NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
347 . . PUNCT Z _ _ _ _ _
|
||||
348 Ljubljana Ljubljana PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
349 , , PUNCT Z _ _ _ _ _
|
||||
350 16. 16. NUM Mdo NumForm=Digit|NumType=Ord _ _ _ _
|
||||
351 12. 12. NUM Mdo NumForm=Digit|NumType=Ord _ _ _ _
|
||||
352 2011 2011 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
353 Podpis podpis NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
354 avtorice avtorica NOUN Ncfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
355 : : PUNCT Z _ _ _ _ _
|
||||
356 POVZETEK povzetek NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
357 Predmet predmet NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
358 raziskovanja raziskovanje NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
359 magistrskega magistrski ADJ Agpmsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
|
||||
360 dela delo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
361 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
362 razvoj razvoj NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
363 varstva varstvo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
364 pravic pravica NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ _
|
||||
365 zavezancev zavezanec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
|
||||
366 v v ADP Sl Case=Loc _ _ _ _
|
||||
367 slovenskem slovenski ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
368 davčnem davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
369 postopku postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
370 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.2
|
||||
# text = Davčni postopek je posebni upravni postopek, v katerem davčni organ odmeri višino davka, ki jo mora zavezanec plačati.
|
||||
1 Davčni davčen ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
2 postopek postopek NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
3 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
4 posebni poseben ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
5 upravni upraven ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
6 postopek postopek NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
7 , , PUNCT Z _ _ _ _ _
|
||||
8 v v ADP Sl Case=Loc _ _ _ _
|
||||
9 katerem kateri DET Pq-msl Case=Loc|Gender=Masc|Number=Sing|PronType=Int _ _ _ _
|
||||
10 davčni davčen ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
11 organ organ NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
12 odmeri odmeriti VERB Vmer3s Aspect=Perf|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
13 višino višina NOUN Ncfsa Case=Acc|Gender=Fem|Number=Sing _ _ _ _
|
||||
14 davka davek NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
15 , , PUNCT Z _ _ _ _ _
|
||||
16 ki ki SCONJ Cs _ _ _ _ _
|
||||
17 jo on PRON Pp3fsa--y Case=Acc|Gender=Fem|Number=Sing|Person=3|PronType=Prs|Variant=Short _ _ _ _
|
||||
18 mora morati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
19 zavezanec zavezanec NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
20 plačati plačati VERB Vmen Aspect=Perf|VerbForm=Inf _ _ _ SpaceAfter=No
|
||||
21 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.3
|
||||
# text = V davčnem postopku prihaja do konflikta javnega in zasebnih interesov.
|
||||
1 V v ADP Sl Case=Loc _ _ _ _
|
||||
2 davčnem davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
3 postopku postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
|
||||
4 prihaja prihajati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
5 do do ADP Sg Case=Gen _ _ _ _
|
||||
6 konflikta konflikt NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
|
||||
7 javnega javen ADJ Agpmsg Case=Gen|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
8 in in CCONJ Cc _ _ _ _ _
|
||||
9 zasebnih zaseben ADJ Agpmpg Case=Gen|Degree=Pos|Gender=Masc|Number=Plur _ _ _ _
|
||||
10 interesov interes NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
11 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.4
|
||||
# text = Namen davčnega organa je namreč, da pobere čim višji znesek davka, interes zavezanca pa je, da je znesek davka, ki ga bo plačal, čim nižji.
|
||||
1 Namen namen NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
2 davčnega davčen ADJ Agpmsg Case=Gen|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
3 organa organ NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
|
||||
4 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
5 namreč namreč CCONJ Cc _ _ _ _ SpaceAfter=No
|
||||
6 , , PUNCT Z _ _ _ _ _
|
||||
7 da da SCONJ Cs _ _ _ _ _
|
||||
8 pobere pobrati VERB Vmer3s Aspect=Perf|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
9 čim čim ADV Rgp Degree=Pos _ _ _ _
|
||||
10 višji visok ADJ Agcmsay Case=Acc|Definite=Def|Degree=Cmp|Gender=Masc|Number=Sing _ _ _ _
|
||||
11 znesek znesek NOUN Ncmsan Animacy=Inan|Case=Acc|Gender=Masc|Number=Sing _ _ _ _
|
||||
12 davka davek NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
13 , , PUNCT Z _ _ _ _ _
|
||||
14 interes interes NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
15 zavezanca zavezanec NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
|
||||
16 pa pa CCONJ Cc _ _ _ _ _
|
||||
17 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ SpaceAfter=No
|
||||
18 , , PUNCT Z _ _ _ _ _
|
||||
19 da da SCONJ Cs _ _ _ _ _
|
||||
20 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
21 znesek znesek NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
22 davka davek NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
23 , , PUNCT Z _ _ _ _ _
|
||||
24 ki ki SCONJ Cs _ _ _ _ _
|
||||
25 ga on PRON Pp3msa--y Case=Acc|Gender=Masc|Number=Sing|Person=3|PronType=Prs|Variant=Short _ _ _ _
|
||||
26 bo biti AUX Va-f3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Fut|VerbForm=Fin _ _ _ _
|
||||
27 plačal plačati VERB Vmep-sm Aspect=Perf|Gender=Masc|Number=Sing|VerbForm=Part _ _ _ SpaceAfter=No
|
||||
28 , , PUNCT Z _ _ _ _ _
|
||||
29 čim čim ADV Rgp Degree=Pos _ _ _ _
|
||||
30 nižji nizek ADJ Agcmsny Case=Nom|Definite=Def|Degree=Cmp|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
31 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.5
|
||||
# text = Kljub temu, da ima javni interes prednost pred interesi posameznikov, pa v davčnih postopkih pogosto prihaja do napak, zaradi katerih so kršene pravice zavezancev.
|
||||
1 Kljub kljub ADP Sd Case=Dat _ _ _ _
|
||||
2 temu ta DET Pd-nsd Case=Dat|Gender=Neut|Number=Sing|PronType=Dem _ _ _ SpaceAfter=No
|
||||
3 , , PUNCT Z _ _ _ _ _
|
||||
4 da da SCONJ Cs _ _ _ _ _
|
||||
5 ima imeti VERB Vmpr3s-n Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
6 javni javen ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
7 interes interes NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
8 prednost prednost NOUN Ncfsa Case=Acc|Gender=Fem|Number=Sing _ _ _ _
|
||||
9 pred pred ADP Si Case=Ins _ _ _ _
|
||||
10 interesi interes NOUN Ncmpi Case=Ins|Gender=Masc|Number=Plur _ _ _ _
|
||||
11 posameznikov posameznik NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
12 , , PUNCT Z _ _ _ _ _
|
||||
13 pa pa CCONJ Cc _ _ _ _ _
|
||||
14 v v ADP Sl Case=Loc _ _ _ _
|
||||
15 davčnih davčen ADJ Agpmpl Case=Loc|Degree=Pos|Gender=Masc|Number=Plur _ _ _ _
|
||||
16 postopkih postopek NOUN Ncmpl Case=Loc|Gender=Masc|Number=Plur _ _ _ _
|
||||
17 pogosto pogosto ADV Rgp Degree=Pos _ _ _ _
|
||||
18 prihaja prihajati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
19 do do ADP Sg Case=Gen _ _ _ _
|
||||
20 napak napaka NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ SpaceAfter=No
|
||||
21 , , PUNCT Z _ _ _ _ _
|
||||
22 zaradi zaradi ADP Sg Case=Gen _ _ _ _
|
||||
23 katerih kateri DET Pq-fpg Case=Gen|Gender=Masc|Number=Plur|PronType=Int _ _ _ _
|
||||
24 so biti AUX Va-r3p-n Mood=Ind|Number=Plur|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
25 kršene kršen ADJ Appfpn Case=Nom|Degree=Pos|Gender=Fem|Number=Plur|VerbForm=Part _ _ _ _
|
||||
26 pravice pravica NOUN Ncfpn Case=Nom|Gender=Fem|Number=Plur _ _ _ _
|
||||
27 zavezancev zavezanec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
28 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.6
|
||||
# text = V teh primerih je pomembno, da zakon, ki ureja davčni postopek, ureja tudi pravice zavezancev na ta način, da s tem ni ogrožen javni interes. Zakon, ki ureja davčni postopek, je v Republiki Sloveniji od leta 1996 poseben Zakon o davčnem postopku, ki pa je eden od zakonov, ki se najpogosteje spreminja.
|
||||
1 V v ADP Sl Case=Loc _ _ _ _
|
||||
2 teh ta DET Pd-mpl Case=Loc|Gender=Masc|Number=Plur|PronType=Dem _ _ _ _
|
||||
3 primerih primer NOUN Ncmpl Case=Loc|Gender=Masc|Number=Plur _ _ _ _
|
||||
4 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
5 pomembno pomemben ADJ Agpnsn Case=Nom|Degree=Pos|Gender=Neut|Number=Sing _ _ _ SpaceAfter=No
|
||||
6 , , PUNCT Z _ _ _ _ _
|
||||
7 da da SCONJ Cs _ _ _ _ _
|
||||
8 zakon zakon NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
9 , , PUNCT Z _ _ _ _ _
|
||||
10 ki ki SCONJ Cs _ _ _ _ _
|
||||
11 ureja urejati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
12 davčni davčen ADJ Agpmsay Case=Acc|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
13 postopek postopek NOUN Ncmsan Animacy=Inan|Case=Acc|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
14 , , PUNCT Z _ _ _ _ _
|
||||
15 ureja urejati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
16 tudi tudi PART Q _ _ _ _ _
|
||||
17 pravice pravica NOUN Ncfpa Case=Acc|Gender=Fem|Number=Plur _ _ _ _
|
||||
18 zavezancev zavezanec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
|
||||
19 na na ADP Sa Case=Acc _ _ _ _
|
||||
20 ta ta DET Pd-msa Case=Acc|Gender=Masc|Number=Sing|PronType=Dem _ _ _ _
|
||||
21 način način NOUN Ncmsan Animacy=Inan|Case=Acc|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
22 , , PUNCT Z _ _ _ _ _
|
||||
23 da da SCONJ Cs _ _ _ _ _
|
||||
24 s z ADP Si Case=Ins _ _ _ _
|
||||
25 tem ta DET Pd-nsi Case=Ins|Gender=Neut|Number=Sing|PronType=Dem _ _ _ _
|
||||
26 ni biti AUX Va-r3s-y Mood=Ind|Number=Sing|Person=3|Polarity=Neg|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
27 ogrožen ogrožen ADJ Appmsnn Case=Nom|Definite=Ind|Degree=Pos|Gender=Masc|Number=Sing|VerbForm=Part _ _ _ _
|
||||
28 javni javen ADJ Agpmsny Case=Nom|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
29 interes interes NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
30 . . PUNCT Z _ _ _ _ _
|
||||
31 Zakon zakon NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
32 , , PUNCT Z _ _ _ _ _
|
||||
33 ki ki SCONJ Cs _ _ _ _ _
|
||||
34 ureja urejati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
35 davčni davčen ADJ Agpmsay Case=Acc|Definite=Def|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
36 postopek postopek NOUN Ncmsan Animacy=Inan|Case=Acc|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
37 , , PUNCT Z _ _ _ _ _
|
||||
38 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
39 v v ADP Sl Case=Loc _ _ _ _
|
||||
40 Republiki republika NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
41 Sloveniji Slovenija PROPN Npfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
42 od od ADP Sg Case=Gen _ _ _ _
|
||||
43 leta leto NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
44 1996 1996 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
45 poseben poseben ADJ Agpmsnn Case=Nom|Definite=Ind|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
46 Zakon zakon NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
47 o o ADP Sl Case=Loc _ _ _ _
|
||||
48 davčnem davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
49 postopku postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
50 , , PUNCT Z _ _ _ _ _
|
||||
51 ki ki SCONJ Cs _ _ _ _ _
|
||||
52 pa pa CCONJ Cc _ _ _ _ _
|
||||
53 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
54 eden eden NUM Mlpmsn Case=Nom|Gender=Masc|Number=Sing|NumForm=Word|NumType=Card _ _ _ _
|
||||
55 od od ADP Sg Case=Gen _ _ _ _
|
||||
56 zakonov zakon NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
57 , , PUNCT Z _ _ _ _ _
|
||||
58 ki ki SCONJ Cs _ _ _ _ _
|
||||
59 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
60 najpogosteje pogosto ADV Rgs Degree=Sup _ _ _ _
|
||||
61 spreminja spreminjati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ SpaceAfter=No
|
||||
62 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.7
|
||||
# text = V 15 letih smo tako dobili kar tri nove Zakone o davčnem postopku, sedaj od leta 2007 velja ZDavP-2, ki pa je bil tudi že štirikrat noveliran.
|
||||
1 V v ADP Sl Case=Loc _ _ _ _
|
||||
2 15 15 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
3 letih leto NOUN Ncnpl Case=Loc|Gender=Neut|Number=Plur _ _ _ _
|
||||
4 smo biti AUX Va-r1p-n Mood=Ind|Number=Plur|Person=1|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
5 tako tako ADV Rgp Degree=Pos _ _ _ _
|
||||
6 dobili dobiti VERB Vmep-pm Aspect=Perf|Gender=Masc|Number=Plur|VerbForm=Part _ _ _ _
|
||||
7 kar kar ADV Rgp Degree=Pos _ _ _ _
|
||||
8 tri trije NUM Mlcmpa Case=Acc|Gender=Masc|Number=Plur|NumForm=Word|NumType=Card _ _ _ _
|
||||
9 nove nov ADJ Agpmpa Case=Acc|Degree=Pos|Gender=Masc|Number=Plur _ _ _ _
|
||||
10 Zakone zakon NOUN Ncmpa Case=Acc|Gender=Masc|Number=Plur _ _ _ _
|
||||
11 o o ADP Sl Case=Loc _ _ _ _
|
||||
12 davčnem davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
13 postopku postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
14 , , PUNCT Z _ _ _ _ _
|
||||
15 sedaj sedaj ADV Rgp Degree=Pos _ _ _ _
|
||||
16 od od ADP Sg Case=Gen _ _ _ _
|
||||
17 leta leto NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
18 2007 2007 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
19 velja veljati VERB Vmpr3s Aspect=Imp|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
20 ZDavP ZDavP PROPN Npmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
21 - - PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
22 2 2 NUM Mdc NumForm=Digit|NumType=Card _ _ _ SpaceAfter=No
|
||||
23 , , PUNCT Z _ _ _ _ _
|
||||
24 ki ki SCONJ Cs _ _ _ _ _
|
||||
25 pa pa CCONJ Cc _ _ _ _ _
|
||||
26 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
27 bil biti AUX Va-p-sm Gender=Masc|Number=Sing|VerbForm=Part _ _ _ _
|
||||
28 tudi tudi PART Q _ _ _ _ _
|
||||
29 že že PART Q _ _ _ _ _
|
||||
30 štirikrat štirikrat ADV Rgp Degree=Pos _ _ _ _
|
||||
31 noveliran noveliran ADJ Appmsnn Case=Nom|Definite=Ind|Degree=Pos|Gender=Masc|Number=Sing|VerbForm=Part _ _ _ SpaceAfter=No
|
||||
32 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.8
|
||||
# text = Pogosto so te spremembe ravno v smislu povečevanja pravic zavezancev, dodajajo pa se tudi instituti, ki zavezance spodbujajo k temu, da bi v čim večji meri in pravočasno poravnali svoje davčne obveznosti.
|
||||
1 Pogosto pogosto ADV Rgp Degree=Pos _ _ _ _
|
||||
2 so biti VERB Va-r3p-n Mood=Ind|Number=Plur|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
3 te ta DET Pd-fpn Case=Nom|Gender=Fem|Number=Plur|PronType=Dem _ _ _ _
|
||||
4 spremembe sprememba NOUN Ncfpn Case=Nom|Gender=Fem|Number=Plur _ _ _ _
|
||||
5 ravno ravno PART Q _ _ _ _ _
|
||||
6 v v ADP Sl Case=Loc _ _ _ _
|
||||
7 smislu smisel NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
|
||||
8 povečevanja povečevanje NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
9 pravic pravica NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ _
|
||||
10 zavezancev zavezanec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
11 , , PUNCT Z _ _ _ _ _
|
||||
12 dodajajo dodajati VERB Vmpr3p Aspect=Imp|Mood=Ind|Number=Plur|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
13 pa pa CCONJ Cc _ _ _ _ _
|
||||
14 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
15 tudi tudi PART Q _ _ _ _ _
|
||||
16 instituti institut NOUN Ncmpn Case=Nom|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
17 , , PUNCT Z _ _ _ _ _
|
||||
18 ki ki SCONJ Cs _ _ _ _ _
|
||||
19 zavezance zavezanec NOUN Ncmpa Case=Acc|Gender=Masc|Number=Plur _ _ _ _
|
||||
20 spodbujajo spodbujati VERB Vmpr3p Aspect=Imp|Mood=Ind|Number=Plur|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
21 k k ADP Sd Case=Dat _ _ _ _
|
||||
22 temu ta DET Pd-nsd Case=Dat|Gender=Neut|Number=Sing|PronType=Dem _ _ _ SpaceAfter=No
|
||||
23 , , PUNCT Z _ _ _ _ _
|
||||
24 da da SCONJ Cs _ _ _ _ _
|
||||
25 bi biti AUX Va-c Mood=Cnd|VerbForm=Fin _ _ _ _
|
||||
26 v v ADP Sl Case=Loc _ _ _ _
|
||||
27 čim čim ADV Rgp Degree=Pos _ _ _ _
|
||||
28 večji velik ADJ Agcfsl Case=Loc|Degree=Cmp|Gender=Fem|Number=Sing _ _ _ _
|
||||
29 meri mera NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
30 in in CCONJ Cc _ _ _ _ _
|
||||
31 pravočasno pravočasno ADV Rgp Degree=Pos _ _ _ _
|
||||
32 poravnali poravnati VERB Vmep-pm Aspect=Perf|Gender=Masc|Number=Plur|VerbForm=Part _ _ _ _
|
||||
33 svoje svoj DET Px-fpa Case=Acc|Gender=Fem|Number=Plur|Poss=Yes|PronType=Prs|Reflex=Yes _ _ _ _
|
||||
34 davčne davčen ADJ Agpfpa Case=Acc|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
35 obveznosti obveznost NOUN Ncfpa Case=Acc|Gender=Fem|Number=Plur _ _ _ SpaceAfter=No
|
||||
36 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.9
|
||||
# text = Poleg tega se nadrejeno uporabljajo procesne določbe področne zakonodaje EU in RS, podrejeno pa ZUP. K spremembam davčne zakonodaje pa je pripomoglo tudi dejstvo, da se tudi v Sloveniji spopadamo z gospodarsko krizo, ki je prizadela tudi zavezance.
|
||||
1 Poleg poleg ADP Sg Case=Gen _ _ _ _
|
||||
2 tega ta DET Pd-nsg Case=Gen|Gender=Neut|Number=Sing|PronType=Dem _ _ _ _
|
||||
3 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
4 nadrejeno nadrejeno ADV Rgp Degree=Pos _ _ _ _
|
||||
5 uporabljajo uporabljati VERB Vmpr3p Aspect=Imp|Mood=Ind|Number=Plur|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
6 procesne procesen ADJ Agpfpn Case=Nom|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
7 določbe določba NOUN Ncfpn Case=Nom|Gender=Fem|Number=Plur _ _ _ _
|
||||
8 področne področen ADJ Agpfsg Case=Gen|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
|
||||
9 zakonodaje zakonodaja NOUN Ncfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ _
|
||||
10 EU EU PROPN Npfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ _
|
||||
11 in in CCONJ Cc _ _ _ _ _
|
||||
12 RS RS PROPN Npfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
13 , , PUNCT Z _ _ _ _ _
|
||||
14 podrejeno podrejen ADJ Appnsn Case=Nom|Degree=Pos|Gender=Neut|Number=Sing|VerbForm=Part _ _ _ _
|
||||
15 pa pa CCONJ Cc _ _ _ _ _
|
||||
16 ZUP ZUP PROPN Npfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
17 . . PUNCT Z _ _ _ _ _
|
||||
18 K k ADP Sd Case=Dat _ _ _ _
|
||||
19 spremembam sprememba NOUN Ncfpd Case=Dat|Gender=Fem|Number=Plur _ _ _ _
|
||||
20 davčne davčen ADJ Agpfsg Case=Gen|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
|
||||
21 zakonodaje zakonodaja NOUN Ncfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ _
|
||||
22 pa pa CCONJ Cc _ _ _ _ _
|
||||
23 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
24 pripomoglo pripomoči VERB Vmep-sn Aspect=Perf|Gender=Neut|Number=Sing|VerbForm=Part _ _ _ _
|
||||
25 tudi tudi PART Q _ _ _ _ _
|
||||
26 dejstvo dejstvo NOUN Ncnsn Case=Nom|Gender=Neut|Number=Sing _ _ _ SpaceAfter=No
|
||||
27 , , PUNCT Z _ _ _ _ _
|
||||
28 da da SCONJ Cs _ _ _ _ _
|
||||
29 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
30 tudi tudi PART Q _ _ _ _ _
|
||||
31 v v ADP Sl Case=Loc _ _ _ _
|
||||
32 Sloveniji Slovenija PROPN Npfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
33 spopadamo spopadati VERB Vmpr1p Aspect=Imp|Mood=Ind|Number=Plur|Person=1|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
34 z z ADP Si Case=Ins _ _ _ _
|
||||
35 gospodarsko gospodarski ADJ Agpfsi Case=Ins|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
|
||||
36 krizo kriza NOUN Ncfsi Case=Ins|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
37 , , PUNCT Z _ _ _ _ _
|
||||
38 ki ki SCONJ Cs _ _ _ _ _
|
||||
39 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
40 prizadela prizadeti VERB Vmep-sf Aspect=Perf|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ _
|
||||
41 tudi tudi PART Q _ _ _ _ _
|
||||
42 zavezance zavezanec NOUN Ncmpa Case=Acc|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
43 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.10
|
||||
# text = Mnogi zavezanci se soočajo s finančnimi težavami, zato se je Zakon o davčnem postopku ravno v luči gospodarske krize spremenil v tej smeri, da zavezancem olajša njihov položaj in jim omogoči več različnih možnosti za poplačilo davčnih obveznosti, predvsem z odlogi plačila in obročnim plačevanjem. Možnost odpisa, delnega odpisa, odloga in obročnega poplačila davčnih obveznosti se je od uvedbe prvega Zakona o davčnem postopku (1996) pa do danes povečala.
|
||||
1 Mnogi mnog DET Pi-mpn Case=Nom|Gender=Masc|Number=Plur|PronType=Ind _ _ _ _
|
||||
2 zavezanci zavezanec NOUN Ncmpn Case=Nom|Gender=Masc|Number=Plur _ _ _ _
|
||||
3 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
4 soočajo soočati VERB Vmpr3p Aspect=Imp|Mood=Ind|Number=Plur|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
5 s z ADP Si Case=Ins _ _ _ _
|
||||
6 finančnimi finančen ADJ Agpfpi Case=Ins|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
7 težavami težava NOUN Ncfpi Case=Ins|Gender=Fem|Number=Plur _ _ _ SpaceAfter=No
|
||||
8 , , PUNCT Z _ _ _ _ _
|
||||
9 zato zato CCONJ Cc _ _ _ _ _
|
||||
10 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
11 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
12 Zakon zakon NOUN Ncmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ _
|
||||
13 o o ADP Sl Case=Loc _ _ _ _
|
||||
14 davčnem davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
15 postopku postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
|
||||
16 ravno ravno PART Q _ _ _ _ _
|
||||
17 v v ADP Sl Case=Loc _ _ _ _
|
||||
18 luči luč NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ _
|
||||
19 gospodarske gospodarski ADJ Agpfsg Case=Gen|Degree=Pos|Gender=Fem|Number=Sing _ _ _ _
|
||||
20 krize kriza NOUN Ncfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ _
|
||||
21 spremenil spremeniti VERB Vmep-sm Aspect=Perf|Gender=Masc|Number=Sing|VerbForm=Part _ _ _ _
|
||||
22 v v ADP Sl Case=Loc _ _ _ _
|
||||
23 tej ta DET Pd-fsl Case=Loc|Gender=Fem|Number=Sing|PronType=Dem _ _ _ _
|
||||
24 smeri smer NOUN Ncfsl Case=Loc|Gender=Fem|Number=Sing _ _ _ SpaceAfter=No
|
||||
25 , , PUNCT Z _ _ _ _ _
|
||||
26 da da SCONJ Cs _ _ _ _ _
|
||||
27 zavezancem zavezanec NOUN Ncmpd Case=Dat|Gender=Masc|Number=Plur _ _ _ _
|
||||
28 olajša olajšati VERB Vmer3s Aspect=Perf|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
29 njihov njihov DET Ps3msap Case=Acc|Gender=Masc|Number=Sing|Number[psor]=Plur|Person=3|Poss=Yes|PronType=Prs _ _ _ _
|
||||
30 položaj položaj NOUN Ncmsan Animacy=Inan|Case=Acc|Gender=Masc|Number=Sing _ _ _ _
|
||||
31 in in CCONJ Cc _ _ _ _ _
|
||||
32 jim on PRON Pp3mpd--y Case=Dat|Gender=Masc|Number=Plur|Person=3|PronType=Prs|Variant=Short _ _ _ _
|
||||
33 omogoči omogočiti VERB Vmer3s Aspect=Perf|Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
34 več več DET Rgc PronType=Ind _ _ _ _
|
||||
35 različnih različen ADJ Agpfpg Case=Gen|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
36 možnosti možnost NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ _
|
||||
37 za za ADP Sa Case=Acc _ _ _ _
|
||||
38 poplačilo poplačilo NOUN Ncnsa Case=Acc|Gender=Neut|Number=Sing _ _ _ _
|
||||
39 davčnih davčen ADJ Agpfpg Case=Gen|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
40 obveznosti obveznost NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ SpaceAfter=No
|
||||
41 , , PUNCT Z _ _ _ _ _
|
||||
42 predvsem predvsem PART Q _ _ _ _ _
|
||||
43 z z ADP Si Case=Ins _ _ _ _
|
||||
44 odlogi odlog NOUN Ncmpi Case=Ins|Gender=Masc|Number=Plur _ _ _ _
|
||||
45 plačila plačilo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
46 in in CCONJ Cc _ _ _ _ _
|
||||
47 obročnim obročen ADJ Agpnsi Case=Ins|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
|
||||
48 plačevanjem plačevanje NOUN Ncnsi Case=Ins|Gender=Neut|Number=Sing _ _ _ SpaceAfter=No
|
||||
49 . . PUNCT Z _ _ _ _ _
|
||||
50 Možnost možnost NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
|
||||
51 odpisa odpis NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
52 , , PUNCT Z _ _ _ _ _
|
||||
53 delnega delen ADJ Agpmsg Case=Gen|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
54 odpisa odpis NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
55 , , PUNCT Z _ _ _ _ _
|
||||
56 odloga odlog NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
|
||||
57 in in CCONJ Cc _ _ _ _ _
|
||||
58 obročnega obročen ADJ Agpnsg Case=Gen|Degree=Pos|Gender=Neut|Number=Sing _ _ _ _
|
||||
59 poplačila poplačilo NOUN Ncnsg Case=Gen|Gender=Neut|Number=Sing _ _ _ _
|
||||
60 davčnih davčen ADJ Agpfpg Case=Gen|Degree=Pos|Gender=Fem|Number=Plur _ _ _ _
|
||||
61 obveznosti obveznost NOUN Ncfpg Case=Gen|Gender=Fem|Number=Plur _ _ _ _
|
||||
62 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
63 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
64 od od ADP Sg Case=Gen _ _ _ _
|
||||
65 uvedbe uvedba NOUN Ncfsg Case=Gen|Gender=Fem|Number=Sing _ _ _ _
|
||||
66 prvega prvi ADJ Mlomsg Case=Gen|Gender=Masc|Number=Sing|NumType=Ord _ _ _ _
|
||||
67 Zakona zakon NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
|
||||
68 o o ADP Sl Case=Loc _ _ _ _
|
||||
69 davčnem davčen ADJ Agpmsl Case=Loc|Degree=Pos|Gender=Masc|Number=Sing _ _ _ _
|
||||
70 postopku postopek NOUN Ncmsl Case=Loc|Gender=Masc|Number=Sing _ _ _ _
|
||||
71 ( ( PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
72 1996 1996 NUM Mdc NumForm=Digit|NumType=Card _ _ _ SpaceAfter=No
|
||||
73 ) ) PUNCT Z _ _ _ _ _
|
||||
74 pa pa CCONJ Cc _ _ _ _ _
|
||||
75 do do ADP Sg Case=Gen _ _ _ _
|
||||
76 danes danes ADV Rgp Degree=Pos _ _ _ _
|
||||
77 povečala povečati VERB Vmep-sf Aspect=Perf|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ SpaceAfter=No
|
||||
78 . . PUNCT Z _ _ _ _ _
|
||||
|
||||
# sent_id = 1.11
|
||||
# text = Od prvotnih dovoljenih do 6 mesecev odloga oziroma največ do 6 mesečnih obrokov, se je možnost povečala na 12 mesecev odloga oziroma največ do 12 mesečnih obrokov (ZDavP-1), do 24 mesecev oziroma do največ 24 mesečnih obrokov.
|
||||
1 Od od ADP Sg Case=Gen _ _ _ _
|
||||
2 prvotnih prvoten ADJ Agpmpg Case=Gen|Degree=Pos|Gender=Masc|Number=Plur _ _ _ _
|
||||
3 dovoljenih dovoljen ADJ Appmpg Case=Gen|Degree=Pos|Gender=Masc|Number=Plur|VerbForm=Part _ _ _ _
|
||||
4 do do ADP Sg Case=Gen _ _ _ _
|
||||
5 6 6 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
6 mesecev mesec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
|
||||
7 odloga odlog NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
|
||||
8 oziroma oziroma CCONJ Cc _ _ _ _ _
|
||||
9 največ največ DET Rgs PronType=Ind _ _ _ _
|
||||
10 do do ADP Sg Case=Gen _ _ _ _
|
||||
11 6 6 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
12 mesečnih mesečen ADJ Agpmpg Case=Gen|Degree=Pos|Gender=Masc|Number=Plur _ _ _ _
|
||||
13 obrokov obrok NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
14 , , PUNCT Z _ _ _ _ _
|
||||
15 se se PRON Px------y PronType=Prs|Reflex=Yes|Variant=Short _ _ _ _
|
||||
16 je biti AUX Va-r3s-n Mood=Ind|Number=Sing|Person=3|Polarity=Pos|Tense=Pres|VerbForm=Fin _ _ _ _
|
||||
17 možnost možnost NOUN Ncfsn Case=Nom|Gender=Fem|Number=Sing _ _ _ _
|
||||
18 povečala povečati VERB Vmep-sf Aspect=Perf|Gender=Fem|Number=Sing|VerbForm=Part _ _ _ _
|
||||
19 na na ADP Sa Case=Acc _ _ _ _
|
||||
20 12 12 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
21 mesecev mesec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
|
||||
22 odloga odlog NOUN Ncmsg Case=Gen|Gender=Masc|Number=Sing _ _ _ _
|
||||
23 oziroma oziroma CCONJ Cc _ _ _ _ _
|
||||
24 največ največ DET Rgs PronType=Ind _ _ _ _
|
||||
25 do do ADP Sg Case=Gen _ _ _ _
|
||||
26 12 12 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
27 mesečnih mesečen ADJ Agpmpg Case=Gen|Degree=Pos|Gender=Masc|Number=Plur _ _ _ _
|
||||
28 obrokov obrok NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
|
||||
29 ( ( PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
30 ZDavP ZDavP PROPN Npmsn Case=Nom|Gender=Masc|Number=Sing _ _ _ SpaceAfter=No
|
||||
31 - - PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
32 1 1 NUM Mdc NumForm=Digit|NumType=Card _ _ _ SpaceAfter=No
|
||||
33 ) ) PUNCT Z _ _ _ _ SpaceAfter=No
|
||||
34 , , PUNCT Z _ _ _ _ _
|
||||
35 do do ADP Sg Case=Gen _ _ _ _
|
||||
36 24 24 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
37 mesecev mesec NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ _
|
||||
38 oziroma oziroma CCONJ Cc _ _ _ _ _
|
||||
39 do do ADP Sg Case=Gen _ _ _ _
|
||||
40 največ največ DET Rgs PronType=Ind _ _ _ _
|
||||
41 24 24 NUM Mdc NumForm=Digit|NumType=Card _ _ _ _
|
||||
42 mesečnih mesečen ADJ Agpmpg Case=Gen|Degree=Pos|Gender=Masc|Number=Plur _ _ _ _
|
||||
43 obrokov obrok NOUN Ncmpg Case=Gen|Gender=Masc|Number=Plur _ _ _ SpaceAfter=No
|
||||
44 . . PUNCT Z _ _ _ _ _
|
||||
Reference in New Issue
Block a user