magistrska naloga
Lucija Lučka Skok (Author), Bojan Škof (Mentor)

Abstract

Preprečevanje čezmejnih davčnih utaj je pomembno tako z vidika zaščite nacionalnih proračunskih prihodkov kot tudi zaupanja državljanov v poštenost in učinkovitost davčnih sistemov. Usklajen pristop na ravni EU in drugih držav lahko okrepi skupna prizadevanja v boju proti čezmejnim davčnim utajam ter spodbudi visoke standarde davčnega upravljanja na globalni ravni. Za ta namen je ključna tudi učinkovita izmenjava podatkov za davčne namene med posameznimi državami, pri kateri je, poleg izmenjave na zahtevo davčnega organa in spontane izmenjave, še posebej pomembna postaja avtomatična izmenjava davčnih podatkov. Po večletnih prizadevanjih so bili vzpostavljeni določeni sistemi – t. i. ameriški sistem FATCA, na njem temelječ sistem OECD CRS, implementiran tudi v EU v Direktivi Sveta 2014/107/EU z dne 9. 12. 2014 o spremembi Direktive 2011/16/EU glede obvezne avtomatične izmenjave podatkov na področju obdavčenja –, ki naj bi prek avtomatične izmenjave podatkov omogočili še učinkovitejši nadzor nad premoženjem, ki ga imajo davčni zavezanci neposredno ali posredno prek svojih podjetij naloženega izven države svojega rezidentstva in ga upravljajo prek finančnih institucij, tudi zavarovalnic. Določeni zavarovalni posli so po svoji pravni naravi zaradi možnosti vključevanja naložbenih komponent lahko tvegani za morebitne čezmejne davčne utaje in zapadejo pod obravnavo navedenih sistemov. To so zavarovalni posli iz zavarovalne skupine življenjskih zavarovanj, ki vključujejo naložbene komponente oziroma zavarovalne pogodbe z vključeno odkupno vrednostjo in pogodbe rentnih zavarovanj. V 2. poglavju naloge je natančneje obravnavano področje vrst zavarovalnih poslov, glede na slovensko zakonodajo tveganih z vidika čezmejnega davčnega utajevanja, v 3. poglavju naloge pa ključnih sistemov avtomatične izmenjave podatkov na področju ugotavljanja in preprečevanja čezmejnih davčnih utaj v zavarovalništvu, implementiranih tudi v slovenski pravni red. Z implementacijo omenjenih sistemov v Zakonu o davčnem postopku so se na raven slovenskih zavarovalnic in zavarovalniških skupin prenesli ukrepi odkrivanja morebitnih čezmejnih davčnih utaj, in sicer prek opravljanja obveznih skrbnih pregledov strank v vseh fazah poslovanja (v postopku sklepanja zavarovalnih pogodb, sprememb zavarovalnih pogodb in pred izplačili na podlagi zavarovalnih pogodb), identificiranja tujih davčnih rezidentov oziroma državljanov ter poročanja o tem davčnemu organu. Davčni organ je nato tako pridobljene podatke dolžan posredovati davčnim organom teh držav. Glede na to je učinkovitost preprečevanja čezmejnih davčnih utaj pri zavarovalnih poslih v veliki meri odvisna od ustreznosti in učinkovitosti izvajanih ukrepov zavarovalnic. Prilagoditve, ki so jih bile zavarovalnice dolžne v zvezi s tem izvesti, so natančneje obravnavane v 4. poglavju naloge, vključujejo pa tako prilagoditve na novo, s tem področjem povezano zavarovalniško zakonodajo, temelječo na Solventnosti II, kot tudi prilagoditve davčne zakonodaje. Področje varstva osebnih podatkov in s tem povezana pravna problematika, obravnavana z vidika zakonitosti obdelovanja osebnih podatkov strank zavarovalnice za namen nadaljnjega poročanja davčnemu organu, je ustrezno urejena. Veljaven Zakon o davčnem postopku vsebuje ustrezne pravne podlage za uporabo osebnih podatkov strank zavarovalnice ter določenih kategorij oseb za davčne namene. V prihodnosti pa bo za zagotavljanje varstva pravic davčnih zavezancev po moji oceni potrebno oblikovati dodatne enotne standarde oziroma usmeritve na področju vprašanj, kot so, ali ne pripada davčnemu zavezancu pravica do pridobitve obvestila o poročanih podatkih, kam se jih poroča, skupaj s pojasnilom o poslovni naravi poročanega t. i. računa in njegovi opredelitvi v sistemu avtomatične izmenjave podatkov. Iz opravljene analize ustreznosti vzpostavitve sistemov nadzora za namen minimiziranja tveganj čezmejnega davčnega utajevanja obravnavane v tč. 4.2.3 naloge, ki je zajem

Keywords

davčno pravo;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [L. L. Skok]
UDC: 336.228.34(043.3)
COBISS: 5220907 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Preventing cross-border tax evasion in insurance business
Secondary abstract: Preventing cross-border tax evasion is important from the aspect of the protection of national budget revenue as well as from the aspect of the citizens' trust in the fairness and effectiveness of tax systems. A coherent approach at the level of the EU and other countries may strengthen joint efforts in the fight against cross-border tax evasion, and promote high tax management standards at the global level. For this purpose, effective exchange of information for tax purposes between individual countries is of key importance. In addition to exchange at the request of the tax authority and spontaneous exchange, this includes increasingly important automatic exchange of tax information. Following years of efforts, certain systems have been set up—the American FATCA, the OECD CRS system which is derived from it and has been implemented in the EU in Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation—which should, through automatic exchange of information, facilitate effective supervision of the property held by taxable persons, directly or indirectly via their companies, invested outside their state of residence and managed via financial institutions, including insurance undertakings. By their legal nature, certain classes of insurance business may be risky in terms of possible cross-border tax evasion due to potentially included investment components, and may be handled by the aforementioned systems. These are classes of insurance business pertaining to life insurance which include investment components and insurance contracts with included surrender value and annuity insurance contracts. Chapter 2 of the thesis discusses in more detail those classes of insurance business which, according to Slovenian legislation, are risky from the aspect of cross-border tax evasion, while Chapter 3 discusses key systems for automatic exchange of information in the field of the establishment and prevention of cross-border tax evasion in insurance business, which are also implemented in Slovenian legislation. The implementation of the aforementioned systems in the Tax Procedure Act has transferred the measures to detect potential cross-border tax evasion to the level of Slovenian insurance undertakings and insurance groups, i.e. via mandatory due diligence of clients in all phases of their operations (when concluding or changing insurance contracts, prior to payments on the basis of insurance contracts), the identification of foreign tax residents or citizens, and reports on this to the tax authority. The tax authority must submit the acquired information to the tax authorities of those countries. In line with the aforementioned, the effectiveness of the prevention of cross-border tax evasion in insurance business largely depends on the suitability and effectiveness of the measures insurance undertakings carry out. Adjustments insurance undertakings had to implement in this respect are discussed in more detail in Chapter 4 of the thesis. They include adjustments to new related insurance legislation based on Solvency II, and adjustments of tax legislation. The field of the protection of personal information and related legal problems discussed from the aspect of the lawfulness of personal information processing of insurance undertakings' clients for the purpose of further reporting to the tax authority are suitably regulated. The applicable Tax Procedure Act includes suitable legal bases for the use of personal information of insurance undertakings' clients, and of certain categories of persons for tax purposes. In my opinion, the protection of the rights of taxable persons in the future will require the preparation of additional uniform standards or guidelines on issues such as whether taxable persons have the right to acquire a notification about where to report information, together with an explanation of the business nature of
Secondary keywords: tax law;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Embargo end date (OpenAIRE): 2019-12-12
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 124 str.
ID: 9159063