Pravni in davčni vidik napotenih delavcev na delo v tujino - primerjava med Švico, Avstrijo in Francijo

magistrsko delo

Anja Vrbanjšak (Author), Peter Podgorelec (Mentor)

Abstract

Da bi se izognili socialnemu dampingu in predvsem, da bi zagotovili, da so pravice in delovni pogoji napotenega delavca zaščiteni, je pravo Evropske skupnosti vzpostavilo obvezna pravila glede pogojev zaposlitve, ki se uporabljajo za delavce, napotene v tujo državo. Direktiva 96/71/ES in Direktiva 2014/67/EU zagotavljata napotenim delavcem minimalne pravice s področja napotitve. Delavcem je treba zagotoviti delovne razmere, ki so določene z zakonom in drugimi predpisi. V magistrskem delu, z naslovom Pravni in davčni vidik napotenih delavcev na delo v tujino − primerjava med Švico, Avstrijo in Francijo, želimo predstaviti, kakšna zakonodaja velja v kateri izmed držav. Predstavljena je tudi vsebina zakona, ki določa, kateri so postopki in pogoji napotenih delavcev. Delodajalci so obvezani, da upoštevajo različne zakonske zahteve. Organizacije in vladni organi vedno bolj povečujejo naložbe v digitalizacijo, kar pomeni, da je neskladnosti z davki mogoče izslediti zelo hitro. Skupni evropski trg, ki temelji na prostem pretoku blaga, oseb, storitev in kapitala, je rezultat mobilnosti in napotitve delavcev. Napotitve delavcev se iz leta v leto povečujejo, ampak ob tem dejstvu je treba izpostaviti, da se povečuje tudi število zlorab in kršitev. Vsaka država želi na najboljši način preprečiti različne zlorabe, zato le te uporabljajo različna administrativna orodja, ki pomagajo pri boljšem nadzoru na lastnem trgu. Predstavljena je tudi davčna obravnava napotenih delavcev. Med delodajalcem, ki napotuje v tujino in delavcem mora vladati neposreden odnos, kar pomeni, da delavec mora ostati pri njem v delovnem razmerju. Delodajalci se prav tako velikokrat srečujejo z vprašanjem glede dvojnega obdavčevanja in kako upoštevati davek, ki je plačan v tujini.

Keywords

trg dela;napoteni delavci;direktive;dnevnice;pravna ureditev;obdavčenje;mednarodne primerjave;

Data

Language:	English
Year of publishing:	2023
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	A. Vrbanjšak
UDC:	331.5
COBISS:	170002435
Views:	5
Downloads:	0
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	Slovenian
Secondary title:	Legal and tax aspect of posted workers abroad - comparison between Switzerland, Austria and France
Secondary abstract:	To avoid social dumping and, above all, to ensure that the rights and working conditions of posted workers are protected, European Community law has established mandatory rules on the terms and conditions of employment applicable to workers posted to a foreign country. Directive 96/71/EC and Directive 2014/67/EU provide posted workers with minimum rights in the field of posting. Workers must be provided with the working conditions laid down by law and regulations. In my master thesis titled Legal and Tax Aspects of Posted Workers Abroad - A Comparison Between Switzerland, Austria, and France, We would like to present what legislation is in force in those countries. The content of the law is also presented, which determines what the procedures, and conditions of posted workers are. Employers are obliged to comply with various legal requirements. Organisations and government bodies are increasingly investing in digitalisation, which means that tax non-compliance can be traced very quickly. A common European market based on the free movement of goods, persons, services, and capital is the result of the mobility and posting of workers. The posting of workers is increasing year on year, but, alongside this fact, it is important to point out that the number of abuses and infringements is also increasing. Each country wants to prevent various abuses in the best way possible, which is why they use various administrative tools to help better control their own market. The tax treatment of posted workers is also presented. There must be a direct relationship between the employer posting the worker abroad and the worker, which means that the worker must remain in the employ of the employer. Employers are also often confronted with the issue of double taxation and how to take account of tax paid abroad.
Secondary keywords:	rectice 96/71/EC;Directive 2014/67/EU;posted workers;daily allowance;Switzerland;Austria;France;Lex loci laboris.;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	1 spletni vir (1 datoteka PDF (IV, 53 str.))
ID:	19268277