magistrska naloga
Sabina Vivola (Author), Bojan Škof (Mentor)

Abstract

Bančni sektor se je od uvedbe davka na dodano vrednost močno razvijal in dosegel stopnjo, na kateri komitentom ponujajo zahtevnejše produkte, obdavčitev pa je vse od uvedbe davka ostala enaka. Določbe, ki urejajo oprostitev plačila davka na dodano vrednost za finančne transakcije so dokaj skope in ne dajejo odgovorov o vseh finančnih transakcijah opravljenih v praksi. Zato je potrebno pri razlagi posameznih členov upoštevati tudi sodno prakso Sodišča EU. Finančne storitve v okviru davka na dodano vrednost uvrščamo med oproščene, kar je posledica dejstva, da je davčna osnova težko določljiva. V vsem tem času so se razvile različne metode, ki bi pripeljale do rešitve omenjenega problema. Evropska komisija favorizira metodo denarnih tokov, ki bo podrobneje obravnavana v magistrski nalogi. Spremembe na področju obdavčitve finančnih storitev so nujne, saj trenutni sistem ne ustreza modernemu, storitvenemu in tehnološko naprednemu gospodarstvu. Prav zato že nekaj let potekajo na ravni Evropske unije razprave o modernizaciji davka na dodano vrednost. Tako je Evropska komisija v letu 2007 izdala dva predloga, katerih osnovni cilj je bil podrobneje opredeliti finančne storitve in povečati pravno gotovost gospodarskih subjektov ter zmanjšati njihovo upravno breme, predvsem pa zmanjšati vpliv skritega davka v stroških izvajalcev tovrstnih storitev. Prav zaradi finančne krize in zahteve, da finančni sektor zagotovi pošten prispevek v javni proračun se je v letu 2010 Evropska komisija zavzela za spremembo obdavčitve finančnega sektorja in v ta namen predlagala dva nova davka: davek na finančne transakcije in davek na finančno dejavnost. V letu 2015 je Slovenija uvedla posredno obdavčitev finančnih storitev z davkom na finančne storitve, ki sicer veljajo za oproščene znotraj sistema davka na dodano vrednost. Razlog za uvedbo davka je bil, da se z obdavčitvijo finančnih storitev doseže enakomernejša obdavčitev finančnega sektorja v primerjavi z drugimi gospodarskimi subjekti, ki so že obremenjeni s posrednimi davki ter z namenom zagotovitve dodatnih sredstev financiranja javne porabe.

Keywords

davčno pravo;finančne storitve;davek na dodano vrednost;DDV;obdavčitev;obdavčitev finančnega sektorja;bančni sektor;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: S. Vivola]
UDC: 336.222(043.3)
COBISS: 5234219 Link will open in a new window
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Downloads: 122
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Other data

Secondary language: English
Secondary title: Trends in taxation of financial services
Secondary abstract: Since the introduction of value added tax banking sector has developed to a level where banks are offering advances products to their customers, while the taxation remains the same. Provisions governing the exemption from value added tax on financial transactions are fairly succinct and do not give answers on all financial transactions carried out in practice. Therefore, it is necessary when interpreting individual articles to also consider the case law of the ECJ. Financial services are exempt from value added tax as a result of the fact that it is difficult to determine the tax base. There has been some development in methods, which would lead to a solution of this problem. The European Commission favors the cash flow method, which will be discussed in detail in the master's thesis. Changes in taxation of financial services are necessary because the current system does not meet modern services and technologically advanced economy. According to this European Union is discussing about modernization of value added tax. In 2007 European Commission considered two proposals, whose primary objective was to define financial services more precisely and increase legal certainty for economic operators and to reduce their administrative burden, in particular, to reduce the impact of hidden tax in costs of such services. Due to the financial crisis and the requirements of the financial sector to ensure a fair and substantial contribution to public finances, in 2010 the European Commission introduced two new taxes: financial transaction tax and financial activities tax. In 2015 Slovenia started the indirect taxation of financial services through financial services tax, which apply to financial services that are exempt of value added tax. The reason for the introduction of the tax was to achieve a more even taxation of the financial sector compared with other operators who are already burdened with indirect taxes and to ensure additional funding for public expenditure.
Secondary keywords: tax law;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 164 str.
ID: 9148277