magistrska naloga
Nevenka Simić Mićunović (Author), Bojan Škof (Mentor)

Abstract

V magistrski nalogi so obravnavani problemi, ki so povezani z nepravočasno predložitvijo izjave, kot enim izmed pogojev za uporabo pravice do izbire za obdavčitev (opcijska obdavčitev) pri prometu z nepremičninami, ki jo predvideva Direktiva v 137. členu in ZDDV-1 v 45. členu. Slednji določa, da mora biti izjava predložena davčnemu organu pred opravljeno dobavo s strani obeh pogodbenih strank. Iz strokovne in sodne prakse izhaja, da pogodbeni stranki dostikrat ne znata pravilno opredeliti trenutka dobave z nepremičnino, kar je najpogosteje razlog, da pride do zamude pri predložitvi izjave. Posledica takega dejanja se izraža v nepriznavanju pravice do odbitka vstopnega davka na dodano vrednost pri kupcu, ker niso bili izpolnjeni zakonski pogoji za opcijsko obdavčitev izpeljanega posla in v obveznosti popravka odbitka davka pri prodajalcu. Postavlja se vprašanje, ali taka posledica predstavlja kršitev načela nevtralnosti in sorazmernosti, ki sta dve izmed osnovnih načel skupnega sistema davka na dodano vrednost, zato je potrebno ugotoviti, ali so pogoji za opcijsko obdavčitev, predpisani z ZDDV-1 in predvsem pogoj predložitve izjave v skladu s smernicami Direktive in pravom EU. Dejstvo je, da morajo države članice pri določanju nacionalne zakonodaje in ukrepov spoštovati pravni red EU (npr. uredbe, direktive ipd.) in v okviru tega pri sprejemanju ukrepov ne smejo preseči tistega, kar je potrebno za dosego zastavljenih ciljev. Iz prakse Sodišča EU izhaja, da imajo države članice pri določanju pogojev za opcijsko obdavčitev široko diskrecijsko pravico, kar pomeni, da so samostojne pri določanju pogojev za izvajanje pravice do izbire za obdavčitev in tudi pri določanju omejitev obsega te pravice, vendar morajo pri tem spoštovati načela skupnega sistema davka na dodano vrednost, predvsem načeli davčne nevtralnosti in sorazmernosti.

Keywords

davčno pravo;davek na dodano vrednost;opcijska obdavčitev;nepremičnine;pravica do odbitka vstopnega davka;nepravočasna predložitev izjave;transakcije z nepremičninami;oprostitve;trenutek dobave;diskrecijska pravica;pravica do proste presoje;načelo davčne nevtralnosti;načelo sorazmernosti;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [N. Simić Mićunović]
UDC: 336.22(043.3)
COBISS: 5176363 Link will open in a new window
Views: 1176
Downloads: 128
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: The Right Of Option For Value Added Tax Taxation With Respect To The Supply Of Immovable Property
Secondary abstract: This master's thesis focuses on problems associated with the late submission of the declaration, which is one of the conditions for the application of the right to choose a manner of taxation (the right of option for taxation) in real estate transactions provided for in Article 137 of the Directive and Article 45 of the VAT Act. The latter states that the declaration must be submitted to the tax authority by the two parties prior to execution of the supply. As is apparent from professional practice and case law, parties are frequently unable to correctly specify the time of supply of the real estate, which is the most common reason for a delay in the submission of the declaration. The result of such a delay is twofold: the purchaser's right to deduct input value added tax is often not recognised due to the fact that the legal requirements for the optional taxation were not met, and the seller has to adjust his tax deduction. An issue arises as to whether such result is/shall be considered a violation of the principles of neutrality and proportionality as two of the main principles of the common system of value added tax. It is therefore necessary to determine whether the conditions for the optional taxation provided for by the VAT Act, and in particular the obligation to submit a declaration, are compliant with the guidelines of the Directive and EU law. The fact is that the Member States have to comply with the acquis communautaire (Community regulations, directives, etc.) when preparing and implementing their national laws and regulations, and should not exceed the framework of the acquis necessary to achieve the set objectives when adopting individual national measures. Pursuant to the case law of the European Court of Justice, Member States may apply broad discretion when determining the conditions for the optional taxation, which means that they are independent in setting the conditions for exercising the right of option for taxation and determining the limitation on the scope of that right. Nevertheless, Member States have to abide by the principle of the common system of value added tax, particularly the principles of fiscal neutrality and proportionality.
Secondary keywords: tax law;value added tax;the right of option for taxation;immovable property;right to deduct input value added tax;the late submission of the declaration;real estate transactions;exemptions;tax point;discretion;the principles of fiscal neutrality;the principles of proportionality;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 126 f.
ID: 9151211