diplomsko delo
Smiljan Murko (Author), Bojan Škof (Mentor)

Abstract

Evropske države so kmalu po drugi svetovni vojni dojele, da medsebojno povezovanje predstavlja ključ do uspeha pri doseganju ciljev v globalnem gospodarstvu. Leta 1957 se je oblikovala EGS, ki je omogočila skupni trg in uresničevanje prostega pretoka blaga, delavcev, storitev in kapitala. Enotni evropski akt iz leta 1987 je pomenil zavezanost cilju uresničevanja enotnega in notranjega trga, s podpisom Maastrichtske pogodbe oz. Pogodbe o EU iz leta 1992, pa se je skupnost z vpeljavo novih oblik sodelovanja, poleg gospodarstva še na področju obrambe in pravosodja, preimenovala v EU. V času tega združevanja so se države članice prek harmonizacije pravnih sistemov, izpeljane s pomočjo direktiv in uredb, postopoma odpovedovale svoji davčni suverenosti, da se bi na ta način dosegla ureditev, ki ne bi izkrivljala konkurence in pospeševala prost pretok blaga in storitev. Leta 1993 je bil vzpostavljen enoten evropski trg, ki je predvideval prost pretok blaga, storitev, oseb in denarja. Od takrat naprej je tudi v veljavi t.i. prehodni sistem obdavčitve, ki je omogočil odpravo mejnih prehodov in mejne kontrole med državami članicami. Zaradi lažjega poslovanja poslovnih subjektov v takšnem sistemu, je bilo potrebno uvesti določene izjeme pri obdavčevanju oz. določene poenostavitve. Primer takšne poenostavitve prestavljajo tudi tristranski posli, ki so podvrsta verižnih poslov in jih delimo na prave in neprave. Z vidika davčne obravnave nepravi tristranski posli veljajo za najzahtevnejše, ker se razlikujejo od primera do primera. Za njih ne veljajo poenostavitve pri obračunu DDV, kot to velja za prave tristranske posle. Pri pravih tristranskih poslih sodelujejo trije davčni zavezanci, ki so identificirani za namene DDV in sicer vsak v svoji državi znotraj EU. Dobavitelj blaga iz ene države članice izda račun za dobavo blaga znotraj EU pridobitelju v drugi državi članici za blago, ki se neposredno odpošlje oziroma odpelje prejemniku blaga v tretjo državo članico. V kolikor so izpolnjeni ti pogoji potem lahko v teh primerih upoštevamo predvidene oprostitve pri plačilu DDV. Tristranski posel je povezan z nakupom in prodajo blaga, pri katerem je pomembna identifikacija za DDV znotraj EU, ne pa tudi sedež zavezanca znotraj EU. Prav tako je zelo pomembna fizična pot blaga in pot računov. Trenutni sistem obdavčitve dovoljuje goljufije v poslovanju v okviru tristranskih poslov. Davčna zakonodaja je zapletena in zato marsikomu nejasna, tako da je občasno tudi Sodišče EU zaprošeno, da se v predhodnem postopku opredeli glede razlage ali veljavnosti zakonodaje EU.

Keywords

davčno pravo;tristranski posli;DDV;triangulacija;pridobitev;dobava;verižni posli;samoobdavčitev;ID številka;rekapitulacijsko poročilo;davčni vrtiljak;missing trader;goljufija;davčna zatajitev;Direktiva Sveta št. 77/388/EGS;Direktiva Sveta št. 2006/112/ES;načelo namembne države;načelo države porekla;Sodišče EU;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [S. Murko]
UDC: 336.22(043.2)
COBISS: 5412139 Link will open in a new window
Views: 2504
Downloads: 241
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Other data

Secondary language: English
Secondary title: TRIPARTITE TRANSACTIONS IN THE VAT SYSTEM
Secondary abstract: Soon after WWII, European countries came to realise that only tight cooperation could secure successful pursuit of goals in a globalised economy. In 1957, the EEC took shape, which expedited the development of a common market and the free movement of goods, labour and capital. The Single European Act from 1987 was a commitment to the objective of a single, internal market. The 1992 signature of the Maastricht Treaty (the EU Treaty) introduced new forms of partnership in economy, defence and legislative, effectively introducing the term “European Union”. During this unification process, the member states harmonised their legal systems by implementing a number of directives, thus abandoning their tax sovereignty in favour of a competitive environment with the free movement of goods and service. In 1993, the common European market was established, which is based on the free movement of goods, services, people and capital. Since then, the so-called transitional system of taxation is in effect, which established grounds for the abandonment of border crossings and border controls between the member states. Certain taxation exceptions or simplifications have been made for the purpose of easier business transactions in the new system. An example of the latter are the so-called triangular transactions, which are divided into regular and non-regular triangular transactions. They are subtype of the chain transaction. In the terms of taxation, non-regular triangular transactions represent the most complex operations due to their individual diversity; unlike in regular triangular transactions, the VAT simplifications do not apply here. In regular triangular transactions, three taxpayers are involved, each identified for VAT purposes in their own EU state: supplier from one member state issues a receipt for goods, supplied within the EU, to the recipient in another member state; however, the goods are supplied directly to a recipient in a third member state. Provided these conditions are met, tax exemptions apply. A triangular transactions involves the buying and selling of goods, for which the VAT identification within the EU bears importance – whereas the taxpayer’s headquarters does not; the physical trail of goods and receipts is of equal consequence. The currently valid system of taxation is vulnerable to fraud in triangular transactions; since the tax legislative is rather complex and often obscure, the EU Court occasionally receives a petition to make a ruling in a preliminary procedure on the validity or interpretation of the EU legislative.
Secondary keywords: triangular transactions;VAT;triangulation;acquisition;supply;chain transactions;self-taxation;ID number;recapitulation report;tax carousel;missing trader;fraud;tax evasion;Directive 77/388/EEC;Directive 2006/112/EC;country of destination principle;country of origin principle;EU Court;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 83 f.
ID: 9162429