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Title:Davčno obravnavanje trikotnih in verižnih poslov v sistemu DDV na področju mednarodne trgovine : doktorska disertacija
Authors:Pozvek, Maruša (Author)
Kobal, Aleš (Mentor) More about this mentor... New window
Ferčič, Aleš (Co-mentor)
Files:.pdf DOK_Pozvek_Marusa_2019.pdf (5,05 MB)
MD5: EF028321E386A65B2F62377505BDAA52
 
Language:Slovenian
Work type:Doctoral dissertation (mb31)
Typology:2.08 - Doctoral Dissertation
Organization:PF - Faculty of Law
Abstract:Vzpostavitev notranjega trga je temeljni razlog za uvedbo instituta tristranskih poslov. Prost pretok blaga, ki je ena izmed svoboščin EU, omogoča zaporedno prodajo blaga od prvega prodajalca do zadnjega kupca, ki jo sklenejo trije davčni zavezanci, vsak iz svoje države. Tristranske posle, ki so podvrsta verižnih poslov, delimo na prave in neprave. Kadar so davčni zavezanci vsak iz svoje države EU, govorimo o pravih tristranskih poslih, za katere je značilna poenostavitev, ki olajšuje pretok blaga znotraj EU in zmanjšuje administrativne obveznosti. Tristranski posli spadajo med najzahtevnejša področja, z vidika davčne obravnave. Posebej problematični so nepravi tristranski posli pri katerih je en člen fizična oseba, ima podjetje, ki je eden izmed členov v verigi, sedež izven EU, ali ko blago potuje iz prve države najprej v drugo in šele nato v tretjo državo. Pri nepravih tristranskih poslih za kombinacije dobav znotraj EU z izvozom in uvozom blaga je potrebna ustrezna davčna analiza, saj ne veljajo poenostavitve, zato se davčne rešitve razlikujejo od primera do primera. V praksi udeleženci v posameznih poslih pogosto zlorabljajo identifikacijske številke za DDV za protipravne namene, kot so različne goljufije in utaje davkov. Pri mednarodnem poslovanju v sistemu DDV je potrebno veliko pozornosti nameniti veljavni zakonodaji v drugi državi bodisi državi članici ali tretji državi. Zapletena določila in definicije v direktivi DDV lahko nacionalnim davčnim organom omogočajo preveč manevrskega prostora pri odločanju in podajanju stališč, ki so za davčnega zavezanca zavezujoča. Torej, če nacionalni organi različno razlagajo iste institute in drugače uporabljajo enake ukrepe lahko to privede do kršitev pravic davčnih zavezancev. Razlike v pristopih lahko privedejo do resnih težav, kot je dvojno obdavčevanje ali pa do obdavčitve sploh ne pride. S tem se ustvarja pravna negotovost in povzročajo nepotrebni materialni stroški za gospodarske subjekte, ki poslujejo po vsej EU. S sistemom DDV in verižnimi posli so tesno povezane trgovinske klavzule Incoterms, saj se z vključitvijo ene od klavzul Incoterms v kupoprodajno pogodbo stranki jasno in nedvoumno dogovorita o tem, kdaj šteje, da je prodajalec izpolnil svojo dolžnost dobave blaga. Med zavezanci ABC transakcij v sistemu DDV večkrat prihaja do sporov, ker mora vsak člen v verigi dokazovati, da je izpolnil vse svoje davčne obveznosti.
Keywords:Davek na dodano vrednost, davčna obveznost, verižni posel, tristranski posel, uvoz blaga, izvoz blaga, dobava blaga, pridobitev blaga, ID številka za DDV, mednarodna trgovina, davčne obveznosti, sistem DDV, trgovinske klavzule Incoterms.
Year of publishing:2019
Place of performance:Maribor
Publisher:[M. Pozvek]
Number of pages:307 str.
Source:Maribor
UDC:336.228.34(043.3)
COBISS_ID:5708075 New window
NUK URN:URN:SI:UM:DK:NPW19LJG
Views:1568
Downloads:266
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:29.01.2019

Secondary language

Language:English
Title:Tax treatment of triangular and chain transactions in the VAT system in the field of international trade
Abstract:Establishment of internal market, is primarly reason for the introduction of the institution of tripartite transactions. Free movement of goods is one of the freedoms of the single market of the EU, that allows successive sale of goods from the first seller to the last buyer, which is concluded between three taxpayers each from different country.Tripartite transaction (quasi and genuine ) are subtype of the chain transaction. When taxpayers are each form different country of the EU, we are talking about genuine triangular transactions, for which we use simplification in order to facilitates the movement of goods within the EU and reduce administrative obligations. Triangular transactions are the most demanding fields, in terms of tax treatment. Especially problematic are quasitriangular transactions in which one link in the chain is a natural person, a company that is one of the links in the chain is established outside the EU, or when the goods travel from the first country to second and then to third country. In the quasi-triangular transactions for a combination of intra-EU exports and imports of goods is required appropriate tax analysis, because the simplifications does not apply for those transaction, so tax solutions vary from case to case. In practice, the participants in the business often abuse the VAT identification numbers for unlawful purposes, such as various fraud and tax evasion. In the field of international business VAT system requires a lot of attention to the law applicable in another country or Member State or third country. Complex terms and unclear definitions in the VAT directive are leaving too much room in decision-making process in front of national tax authorities, which are mandatory for the taxpayers. So, if national authorities have different interpretations of the same institute and are using the same measures in a different way, that can lead to violations of the taxpayers rights. Differences in approach can lead to serious problems such as double taxation or no taxation at all. This creates legal uncertainty and causes unnecessary material costs for companies doing business across the EU and the world. VAT system and international trade are closely linked to trade Incoterms, because with the inclusion of one of the Incoterms in the sales contract the parties clearly and unequivocally agree on when it is considered that the seller has fulfilled its obligation to supply the goods. In VAT system repeatedly comes to conflicts between taxpayers involved in transactions because each link in the chain has to prove that it has fulfilled its tax obligations.
Keywords:Value added tax, tax liability, chain transaction, tripartite transaction, imports of goods and exports of goods, supply of goods, the acquisition of goods, VAT ID number, international trade, tax obligations, VAT system, Incoterms trade clause.


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