Povzetek: Članek obravnava stališče Upravnega sodišča Republike Slovenije, po katerem oseba preneha biti pastorek v razmerju do svojega očima ali mačehe, če zaradi smrti njegovega starša preneha zakonska zveza med tem staršem in očimom ali mačeho. To stališče je slovensko Upravno sodišče zavzelo v zadevi, v kateri je odločalo o upravičenosti do davčne spodbude za pastorke. Avtor članka meni, da je taka razlaga nepravična, saj zanemarja možnost, da se med očimom oziroma mačeho ter pastorkom vzpostavi neodvisen družinski odnos. Čim dopustimo, da se lahko tak odnos vzpostavi, je treba pastorka šteti za družinskega člana mačehe ali očima, čeprav je zakonec že pokojen. V takem primeru je edina razlaga, ki je skladna s 53. členom Ustave Republike Slovenija, ta, da smrt ne povzroči prenehanja davčne oprostitve za pastorke.
Ključne besede: davek, dediščina, darilo, davčna oprostitev, pastorek, družinsko načelo
Title: Inheritance and Gift Taxation: Influence of a Parent’s Death on Stepchild’s Tax Exemption
Abstract: This paper analyses the position of the Administrative Court of the Republic of Slovenia, according to which a person ceases to be a stepchild to his stepparent if the marriage between his parent and his stepparent ceases because of the death of his natural parent. The Slovenian Administrative Court took this position in a case where it ruled on entitlement to tax incentives for stepchildren. The author claims that this position is unfair as it ignores the possibility that an independent family relationship between a stepchild and a stepparent is established. As soon as we allow such a relationship to be established, we must consider the stepchild a family member of a stepparent, even though his spouse already died. In this case, the only interpretation that is in accordance with Article 53 of the Slovenian Constitution is that the death does not cause cessation of the tax exemption for stepchildren.
Keywords: tax, inheritance, gift, tax exemption, stepchild, family principle
