magistrska naloga
Vlasta Horvat (Author), Bojan Škof (Mentor), Suzana Kraljić (Co-mentor)

Abstract

Prenos premoženja podjetja, ker podjetje v obstoječi obliki več ne more poslovati je lahko v določenih primerih neizogiben. Že načrtovano prenehanje opravljanja dejavnosti ob upokojitvi je povezano s številnimi problemi in odprtimi vprašanji, toliko bolj pa se dileme odpirajo v primeru prenehanja dejavnosti zaradi smrti davčnega zavezanca. Ob davčnih je potrebno upoštevati tudi ostale dejavnike – od družinskih, finančnih, delovnih kot tudi tehnoloških in organizacijskih. Sam prenos je potrebno izpeljati v zakonsko določenih časovnih okvirjih, ob upoštevanju zakonodaje iz različnih področij. Pri odločanju o tem, v kakšni pravnoorganizacijski obliki bodo dediči delovali, morajo ob svojih interesih in željah upoštevati tudi veljavno zakonodajo, ki predpisuje možne načine prenosa. V nalogi so analizirane zakonske možnosti prenosa podjetja samostojnega podjetnika in deleža družbenika osebne družbe na dediče predvsem z davčnega vidika. Država z davčnimi ukrepi ob zakonsko predpisanih pogojih omogoča davčno nevtralni prenos, vendar ob neizpolnjevanju pogojev nastopajo za zavezanca davčne posledice. V prvem delu naloge je opisana pravno ureditev, ki obravnava dedovanje tako v EU, kot v Sloveniji. V nadaljevanju so analizirani možni načini prenosa. Pri dedovanju podjetja samostojnega podjetnika so predstavljeni postopek in davčne posledice prenosa v primeru prenehanja, prenosu na drugo osebo in preoblikovanju. Pri osebnih družbah je predvsem zaradi povezanosti družbenikov osebne družbe nadaljnja usoda družbe odvisna od vsebine družbene pogodbe ob tem pa tudi pripravljenosti družbenikov, kot tudi dedičev. Od tega je odvisno, v kakšni obliki bo družba nadalje poslovala. V zaključnem delu naloge je opisana ureditev dedovanja podjetja samostojnih podjetnikov in deležev družbenikov osebnih družb v Nemčiji. Enotnega odgovora o tem, kako naj ravnajo dediči in v kakšni pravnoorganizacijski obliki naj nadaljujejo dejavnosti, če se za to odločijo, ni mogoče posredovati. Pri svoji odločitvi morajo dediči ob uveljavljanju svojih interesov in želja, ne glede na to, ali bodo dejavnost nadaljevali kot pravna oseba ali pa bo dejavnost nadaljeval samo en dedič, kot fizična oseba upoštevati vse zakonske in podzakonske predpise, saj lahko le tako planirajo tekoče kot tudi bodoče zakonske obveznosti, ki so posledica izbrane možnosti. Ob tem morajo upoštevati, da izplačila ostalim dedičem lahko vodijo do izčrpavanja podjetja in s tem do njegovega prenehanja.

Keywords

davčno pravo;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [V. Horvat]
UDC: 336.22(043.3)
COBISS: 5238059 Link will open in a new window
Views: 1318
Downloads: 167
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Other data

Secondary language: English
Secondary title: Taxation of the transfer of the business of an independent entrepreneur and the partner share in a personal partnership in inheritance
Secondary abstract: Company assest transfer, because it can no longer operate in its present form, is often inevitable in certain situations. An already planned cessation of operations at retirement is associated with many problems and issues. An even bigger dilemma represents the termination of activities due to death of the taxpayer. Among the tax factor, it is necessary to consider other issues; such as family, finances, labor, technological and organizational elements. The sole transfer should be performed within the statutory time frames, taking into account the legislation in various fields. At deciding what legal form the heirs should like to act, they have to take into consideration the existing legislation which provides for possible modes of transmission. This thesis discusses the taxation perspective of company transmission options of sole proprietorship and partner shares in a personal partnership to heirs. The state's tax measures and regulatory conditions allow a taxneutral transfer, but in case of failure to comply with the conditions, tax consequences for the taxpayer can occur. The first part examines the legal regime dealing with succession in the EU and Slovenia. Then it continues to analyze possibilities of transmission. The sucession transfer procedure and the tax consequences in the event of a sole proprietorship business termination, transfer to another person and business transformation. Due to a close relationship between partners in a pesonal partnership the fate of the business depends on the content of the partnership contract, as well as on the willingness of shareholders and heirs. These factors dictate the form in which the company will continue to operate. The final part of the thesis discusses the inheritance regulation of sole proprietorship businesses and partner shares in a personal partnership in Germany. There is no unified answer on how heirs should handle and in what legal form should they continue with the business, if they decide to do so. Should the heirs enforce their interests and preferences, regardless of whether the activities would continue as a legal entity or should it be continued only by one heir as sole proprietorship, they have to consider all legislation and regulations, because this is the only way in which they can plan current and the future legal obligations arising from the selected option. They have to take into account that the payout of the rest of the heirs can lead to depletion of a business and thus to its termination.
Secondary keywords: tax law;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: VIII, 131 f.
ID: 9145505