magistrska naloga
Darja Turk (Author), Šime Ivanjko (Mentor), Bojan Škof (Co-mentor)

Abstract

Naloga je sestavljena iz dveh delov. V prvem delu obravnava statusni vidik izvajanja gospodarske javne službe. Izhaja iz trditve, da je status javnega podjetja statusno pravno neustrezno reguliran, saj ostaja vrsto nerešenih dilem v zvezi z javnim podjetjem, kakor tudi neusklajenost zakonodaje na tem področju. Predstavljen je tudi model javno-zasebnega partnerstva kot sodobna oblika sodelovanja javnega iz zasebnega sektorja pri vlaganjih v projekte na področju komunalne infrastrukture. V drugem delu je poudarek na davčnem vidiku izvajanja javne gospodarske službe. Predstavljena je obdavčitev javnega podjetja z vidika davka na dodano vrednost in davka od dohodkov pravnih oseb. Problem, ki ga naloga zasleduje je, da je veljavni položaj javnim podjetjem v Sloveniji dopuščal določene davčne ugodnosti brez jasnih pravnih podlag in razlogov za takšno dejanje. Naloga vsebuje tudi opredelitev pojma »sredstva v upravljanju« ter obstoječe razmere glede njihovega lastništva in utemeljuje razloge za ukinitev le-teh. V nalogi so opisane tudi možne statusna ureditve razmerij med izvajalci gospodarske javne službe in lokalnimi skupnostmi po ukinitvi sredstev v upravljanju. Vprašanje na katerega naloga odgovarja je, da neupoštevanje davčne optimizacije pri bodočemu urejanju razmerij med lokalno skupnostjo in javnim podjetjem, lahko privede do finančnih težav v lokalni skupnosti oziroma javnemu podjetju. V nalogi je bilo tudi ugotovljeno, da veljavna zakonodaja javno podjetje ne razvršča enotno. Prav tako država oziroma lokalna skupnost nastopa do javnega podjetja na eni strani kot regulator dejavnosti, na drugi strani pa kot ustanovitelj javnega podjetja. Ugotovljeno je bilo, da je najbolj optimalna rešitev sklenitev pogodbe o poslovnem najemu, ob predpostavki, da se lokalna skupnost pred prenosom sredstev v upravljanju v njihove knjige, registrira za namene DDV. Na podlagi podpisane in na DURS predložene izjave, pa bo mogoče na najemnino obračunavati izstopni DDV, ter na tak način zagotoviti popolno spoštovanje načela nevtralnosti. Prav tako je tudi z vidika DDPO poslovni najem ugodna rešitev bodočih razmerij. V nalogi je bilo nazadnje tudi ugotovljeno, da lahko ima neupoštevanje davčne optimizacije velike finančne posledice. To velja tako na področju DDV kot na področju DDPO.

Keywords

gospodarske javne službe;davčne olajšave;koncesije;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [D. Turk]
UDC: 347.7:351(043.2)
COBISS: 4188203 Link will open in a new window
Views: 2774
Downloads: 304
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Other data

Secondary language: English
Secondary title: STATUS AND TAX ASPECT OF UTILITIES
Secondary abstract: The work consists of two parts. The first part deals with the status aspect of implementation of utilities. It results from the statement, that regarding to the corporate law the status of a public company is unsuitably regulated, as numerous dilemmas regarding public companies remain unsolved. A further problem is the inconsistence of legislation in this field. The model of public – private partnership as a modern way of cooperation between public and private sector in investments into the project on municipal infrastructure is presented. In the second part the stress is on tax aspect of implementation of utilities. The taxation of public company from the aspect of the value added and income tax of legal persons is presented. This work deals with the problem, which shows that the valid position allowed certain tax benefits to public companies in Slovenia, without clear legal basis and reasons for this action. The work contains also a definition of the term »assets under management« as well as existing conditions regarding their ownership and justifies reasons for their suspension. The work describes possible settling between utilities contracor and local communities after the suspension of assets under management. The work shows that in case the tax optimisation in future settling between a local community and a public company is not considered, local community or public company might deal with financial problems. It has also been established that the valid legislation does not classify a public company on the same principle. The state and the local community are on one hand an activity regulator and on the other hand a founder of public company. It has been established that making the contract on operating lease is the most optimal solution, under presumption that a local community registers into their books for the purposes of VAT before transferring assets under management. On the basis of the signed and to DURS submitted statement it will be possible to account the output VAT on the lease and thus ensure a total respect of the principle of neutrality. From the aspect of DDPO a business lease is a good solution for future relations. At the end of this work it is established that the disrespect of tax optimisation might lead to great financial consequences, both regarding the VAT as well as DDPO.
Secondary keywords: utilities;public company;taxation of public company;assets under management;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fakulteta
Pages: 119 f.
Keywords (UDC): social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;civil law;civilno pravo;commercial law;company law;gospodarsko pravo;pravo gospodarskih družb;social sciences;družbene vede;public administration;government;military affairs;javna uprava;particular activities of public administration;posamične dejavnosti javne uprave;
ID: 1013880