Izhodno obdavčenje - dopustni okviri obdavčitve migracij in prenosa premoženja znotraj EU

magistrska naloga

Jerica Dolšak van Rijnsoever (Author), Aleš Kobal (Mentor)

Abstract

Številne države obdavčujejo latentne kapitalske dobičke, ki nastanejo na njenem območju, pa v času davčne emigracije še niso realizirani. Davčna obveznost nastane na podlagi domneve o odsvojitvi premoženja v trenutku pred izgubo davčnega rezidentstva oziroma pred prenosom sredstva v drugo državo. Države članice EU se v omejenem obsegu s sklepanjem mednarodnih davčnih konvencij ter s spoštovanjem prava EU odpovedujejo svoji suvereni pravici do pobiranja ali predpisovanja davčnih obveznosti. Vzorčna davčna konvencija OECD dodeljuje pravico do obdavčitve kapitalskih dobičkov državi, kjer je davčni zavezanec rezident v času odsvojitve kapitala. Pri tem si avtorji različno razlagajo vsebino pojma »odtujitev premoženja«. Številni avtorji zagovarjajo, da se domnevna odsvojitev lahko razlaga kot »odtujitev« v smislu 13(5) člena Vzorčne davčne konvencije OECD ter da izhodno obdavčenje ne pomeni prekoračitev sklenjenih mednarodnih davčnih pogodb. V izogib dvomom o pravilni interpretaciji navedenih mednarodnih pogodb nekatere države že v mednarodni davčni pogodbi nedvomno določajo pravice do obdavčitve z izhodnim davkom. Izhodno obdavčenje predstavlja omejitev svobodi ustanavljanja (49. člen PDEU), ki pa je opravičljiva iz razloga v javnem interesu, to je pravice do obdavčitve dohodka, nastalega na območju države članice. Ukrepi za zagotovitev izhodnega obdavčenja morajo biti sorazmerni glede na opravičljiv cilj, ki ga zasledujejo. Tako se posamezniku lahko naložijo izhodni davki, vendar le z odlogom plačila davka do dejanske realizacije kapitalskih dobičkov. Pri določanju davčne obveznosti se upoštevajo bodoča zmanjšanja vrednosti kapitala, če se le-ta ne upoštevajo v državi imigracije. Gospodarska družba mora imeti možnost izbire med takojšnjim plačilom davka ali odlogom oziroma obročnim odplačilom davčne obveznosti. Za odobritev odloga se lahko v primeru izkazanega tveganja za neplačilo davka zahteva zavarovanje. Prav tako se lahko v času odloga davčna obveznost obrestuje. Izhodni davki so v skladu s pravom EU in mednarodnim davčnim pravom. Predstavljajo pravično razdelitev davčne obveznosti med državami glede na kraj nastanka obdavčljivega dohodka. Slovenski davčni sistem možnosti obdavčitve latentnih kapitalskih dobičkov ob emigracijah posameznikov ali družb ne ureja. Izjema je obdavčitev skritih rezerv pri čezmejnih združitvah ali delitvah, v kolikor niso podani pogoji za odlog. Menim, da je glede na načelo davčne teritorialnosti in razvoj prava EU tud v Sloveniji smiselno uvesti izhodno obdavčenje.

Keywords

davčno pravo;izhodni davki;emigracija;imigracija;čezmejni prenos statutarnega sedeža družbe;čezmejni prenos sredstev;vzorčna davčna konvencija OECD;vrednotenje sredstev po tržni vrednosti;izogibanje davkom;davčna teritorialnost;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[J. Dolšak van Rijnsoever]
UDC:	336.22:331.556.46(043.3)
COBISS:	5126187
Views:	978
Downloads:	142
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	Exit taxation-permissible framework for the taxation of migration and the transfer of assets within the EU
Secondary abstract:	Many countries levy tax on capital gains which have been accrued within their territory, however at the moment of emigration actual realisation have not taken place yet. The tax liability arises on the basis of the fictitious alienation of assets at the moment prior to the transfer of tax residency or prior to the transfer of assets to another country. However, EU Member States limit their fiscal sovereignity to a certain way by concluding double tax treaties and with joining the Single market of the EU. The OECD Model Treaty considers allocating the right to tax capital gains to the country where the tax payer resides at the moment of alienation. Therefore, many authors take the view that the deemed alienation can be explained as alienation as meant in Article 13(5) of the OECD Model Tax Treaty and that the assessment of exit taxes should not be understood as triggering a tax treaty override. To avoid any misunderstanding with respect to the correct interpretation of the double tax treaty, certain countries decide to agree on clear provisions with respect to the exit taxation. Exit taxes represent an obstacle for the freedom of establishment (art. 49 TFEU), which may be justified by the objective of the public interest since the taxation relates to the capital gains that have been accrued within the territory. The measures that justify the levy of exit taxes should be proportionate in relation to the objective being pursued. As a consequence, individuals may be subject to the exit tax, however only with the possibility to defer payment of the exit tax. Businesses should have the choice between the immediate payment of the tax and the deferral of payment or payment in instalments. Furthermore, the levy of interest may be required as well as providing security in the event that there is an actual risk for the non-payment of the tax. The levy of exit taxes is in line with the EU rules and do not constitute an non-justified obstruction to the freedom of establishment. They are also a correct division of tax assessment between the countries in accordance with the place of where the capital gains are accrued. The Slovenian tax system does not provide the possibility for the taxation of capital gains at the moment of emigration of natural persons or companies. This is different for the taxation of hidden reserves in the event of cross-border mergers and demergers as long as no conditions for the deferral thereof are fulfilled. Given the principle of fiscal sovereignty and the developments of European law, it would be relevant for Slovenia to regulate the exit taxation.
Secondary keywords:	Exit taxation;emigration;immigration;cross-border transfers of the company seat;cross-border transfer of assets;Model tax treaty OECD;valuation of assets regarding their market value;tax avoidance;tax sovereignty;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	VIII, 118, XV str.
ID:	9134479