diplomsko delo
Milenko Trninič (Author), Bojan Škof (Mentor)

Abstract

Davek na dodano vrednost se je začel razvijati leta 1967 in gre za posredni davek, kjer je obdavčen promet blaga in storitev v vseh fazah prometa, zato se imenuje tudi vsefazni neto davek. Zaradi harmonizacije DDV-ja so se sprejemale Direktive, med katerimi je najpomembnejša Direktiva 2006/112/ES o skupnem sistemu davka na dodano vrednost, ki ureja natančne opredelitve teritorialnega načela, davčne osnove, predmet obdavčevanja, kraj opravljenega prometa, nastanek davčne obveznosti in davčnih oprostitev, poračunavanja davka ter opredelitve kdo je davčni zavezanec in kdo je zavezanec za plačilo. Značilnosti DDV-ja so nevtralnost, preferenčnost in regresivnost, s tem pa sistem DDV sodi med moderen način obdavčitve, katerega je Slovenija uvedla z vstopom EU in je urejen v Zakonu na dodano vrednost (ZDDV — 1). V tem zakonu je določeno, da je obdavčen ves promet blaga in storitev (dobave blaga in storitev), ki jih davčni zavezanec opravi v okviru opravljanja svoje dejavnosti na ozemlju Republike Slovenije, ter uvoz blaga iz EU. Za pravilno izvajanje zakona je potrebno poznavanje pojma storitev, saj samo na tak način lahko ugotovimo, ali gre za transakcije, ki so predmet obdavčitve z DDV, pa tudi, da bi jih lahko ločili od dobav blaga, za katere veljajo drugačna pravila glede nastanka obveznosti obdavčitve, oprostitev, kraja obdavčitve, pravice do odbitka vstopnega DDV-ja. Med promet storitev lahko uvrstimo vse, kar ne moremo opredeliti kot promet blaga in gre za opravljanje, opustitev oziroma dopustitev vsakega dejanja v okviru opravljanja dejavnosti, ki je opravljeno na območju Slovenije in za katerega je prejeto plačilo. Zaradi potrebe po učinkovitem delovanju skupnega trga so se pojavila vprašanja v zvezi s čezmejnimi transakcijami, in sicer kje obdavčiti posamezno transakcijo oziroma katera država je opravičena do obračunavanja DDV-ja. Predhodna ureditev je temeljila na splošnem pravilu, ki se je uporabljalo subsidiarno in je pomembna okoliščina za kraj obdavčitve sedež izvajalca, ki storitev opravi. Ob tem pa še je zajemala vrsto pravil, ki so izjeme od splošnega pravila in je kraj obdavčitve glede na lego nepremičnine (storitve, ki so povezane z nepremičnino) kraj, kjer so storitve dejansko opravljene, kraj uporabe, kraj, kjer ima naročnik sedež ali poslovno enoto, kraj, kjer so storitve dejansko uporabljene ali kjer se dejansko uživajo. Pravila, ki so urejala kraj obdavčitve storitev, so bila urejena v Direktivi o DDV na skupnem trgu 2006/112/ES (v nadaljevanju DDV Direktiva), ki pa je spremenjena z Direktivo Sveta 2008/08/ES in je začela veljati 1. januarja 2010 ter zajema vse storitve, ki jih davčni zavezanec opravil drugemu davčnemu zavezancu iz druge države, obdavčitve v državi sedeža kupca oz. njegove poslovne enote, njegovega stalnega ali običajnega prebivališča in ne več po sedežu zavezanca (dobavitelja). S tem se nadomešča dosedanje splošno pravilo obdavčitve po izvoru storitve (država dobavitelja) s pravilom o obdavčitvi po kraju porabe. Spremembe, ki jih je uvedla nova Direktiva, so vplivale na obdavčitev posameznih storitev, kot so storitve posrednikov, prevozne storitve, storitve s področja kulture, umetnosti, športa, znanosti, izobraževanja, razvedrila in podobnih storitev, elektronske storitve, telekomunikacijske storitve, storitve oddajanja TV programov, storitve, opravljene osebam, ki niso davčni zavezanci in imajo sedež izven Skupnosti, prav tako pa uvaja storitve najema prevoznih sredstev, gostinske storitve in storitve cateringa. Namen sprejetih sprememb je preprečitev pogostega spreminjanja Direktive zaradi pojavljanja novih storitev, ob tem pa se pojavljajo tudi posamezne dileme.

Keywords

davčno pravo;davek na dodano vrednost;davčni zavezanci;obdavčitve;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [M. Trninič]
UDC: 336.2(943.2)
COBISS: 4034347 Link will open in a new window
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Other data

Secondary language: English
Secondary title: TAXATION OF SERVICES IN THE VAT SYSTEM
Secondary abstract: SUMMARY The value added tax started developing in 1967. It is an indirect tax applied at every stage in the supply chain. Therefore it is also called the cascade tax. Due to VAT harmonization, directives have been adopted and the most important being the Directive 2006/112/ES about the common system of value added tax. It regulates precise definitions of the territorial principle, tax base, subject to tax, place of business, source of tax liability and tax exemption, settlement of tax and the definition of who is the taxable person and who is the person liable for payment. Characteristics of the VAT are its neutrality, preference and regressivness. That is why the VAT system counts as a modern way of taxing which was introduced in the time Slovenia joined the EU and is being regulated by the Value Added Tax Act. It defines that the entire goods and service traffic (supply of goods and services) made by the taxable person within the framework of its own business in the territory of the Republic of Slovenia and goods imported from the EU are taxed. For proper execution of the act, the meaning of the word services needs to be understood correctly since it is the only way to find out whether it is a matter of transactions being subject to tax with VAT and also to distinguish them from the supplies of goods which have different regulations regarding tax obligation, tax-free, place of taxation, right to deduct input VAT. Supply of goods includes everything that cannot be defined as supply of goods and includes pursue, exemption and admission of each act within the framework of pursue activity which is carried out in the territory of the Republic of Slovenia and for which payment is received. Due to the need of effective functioning of the common market, certain questions concerning cross-border transactions arose, namely where to tax single transactions and which country is excused of levy VAT, respectively. The prior regime was based on the general rule which was used subsidiary and is an important circumstance for the place of taxation at the seat of the contractor performing the service. Besides that it also includes a list of rules being exemptions from the general rule where the place of taxation in regards to the position of the real estate (services connected with the real estate) is the place where services are actually carried out, location of use, the place with the seat of the contractor or its business unit, the place where services are actually applied and where they are actually in use. Rules regulating the place of taxation of services were regulated in the VAT Directive on the common market 2006/112/EC (afterwards VAT Directive) which was changed with the Council Directive 2008/08/EC and came into force on January 1st, 2010, including all services which are carried out by one taxable person to another taxable person from another country, taxation in the country of the buyers' seat and his business unit, respectively, its permanent or ordinary resident and not according to the seat of the person liable (supplier). With that it replaces the previous general rule on taxation of service origin (country of the supplier) with the rule on taxation according the location of use. Changes made by the new directive had an impact on the taxation of individual services like services of individuals, transport services, services from the field of culture, art, sports, science, education, amusement and similar services, on-line services, telecommunication services, TV broadcast services, offered to non-taxable persons and have their seat outside the community. The same also implement hiring out of transport services, accommodation and food service activities and catering services. Those changes are meant to prevent frequent changes of the Directive due to new services, but new dilemmas can also show up.
Secondary keywords: KEYWORDS: value added tax;services;taxable person;non-taxable person;place of taxation.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fakulteta
Pages: VI, 63 f.
Keywords (UDC): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID: 1004672