diplomsko delo
Abstract
Davčni vrtiljak je najbolj znana sistemska utaja davka na dodano vrednost (dalje DDV), z načinom pogostih nakupov in prodaj med sodelujočimi davčni zavezanci, ki so lahko resnični ali fiktivni, en udeleženec pa se nahaja v drugi državi Skupnosti. Utaja DDV tipa vrtiljak deluje na principu zahtevkov vračila DDV, ki v verigi dobav nikoli ni bil vplačan.
Je resen problem vseh držav članic EU, ki je nastal z uvedbo sistema prostega pretoka blaga, storitev, ljudi in kapitala znotraj skupnostnega evropskega trga.
Davčni vrtiljaki bodo obstajali tako dolgo, dokler ne bo sistematičnih sprememb zakonodaje pri ustanavljanju gospodarskih družb tipa »missing trader« in učinkovitih davčnih organov, organov pregona in eksplicitnih obsodilnih sodb zoper organizatorje davčnih vrtiljakov.
Kazensko pravo ne more biti edino sredstvo v boju zoper tovrstno gospodarsko kriminaliteto. Preseganje stanja neučinkovitosti na tem področju je v državi, ki se neuspešno spopada z gospodarskim kriminalom, dolgoročno možno ob združitvi moči strok gospodarskega prava, kazenskega prava, kriminalistike, kazenskega procesnega prava in nujnega dviga zavesti oziroma gospodarske kulture.
Keywords
davčni vrtiljak;gospodarska kriminaliteta;davčna zatajitev;diplomska dela;
Data
Language: |
Slovenian |
Year of publishing: |
2009 |
Source: |
Maribor |
Typology: |
2.11 - Undergraduate Thesis |
Organization: |
UM PF - Faculty of Law |
Publisher: |
[S. Križnik] |
UDC: |
343.359(043.2) |
COBISS: |
4002859
|
Views: |
2833 |
Downloads: |
429 |
Average score: |
0 (0 votes) |
Metadata: |
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Other data
Secondary language: |
English |
Secondary title: |
CRIMINAL-LAW ASPECTS OF CAROUSEL FRAUD |
Secondary abstract: |
The so cold carousel fraud is the most known form of systematic tax avoidance, indicated in frequent purchase and sales between several tax payers. They can be real or merely fictive, in which one of the subjects is stated in another EU country. Tax avoidance of the “carrousel” type is based upon a principle of the tax repayment claims for the taxes that have actually never been payed.
It represents a serious problem of all EU member states, and it follows the introduction of a free movment of goods, services, human resources and capital within the EU market.
Tax “carrousels” will exist as long as no particular system changes of the tax lagislation are adopted, concerning setting up of the missing trader companies, and as long there will be no efficient tax authority, persecution institutes and explicite giult sentences against organisers of such tax “carrousels”.
Criminal law can not be the only mean in campaign against business criminal of such kind. In order to exceed this state of uneffectiveness in this field in the country that seems to engage itself unsuccessfuly with business criminal, in long term it is necessary to unite all potentials of business law, criminal law, criminalistics, legal proceedings, but also an essential rise of consciousness and business culture is needed. |
Secondary keywords: |
carousel fraud;missing trader;business crime;financial crime;tax avoidance;Penal Code (KZ-1);Commission Regulation EC 1925/2004;Council Directive 2006/112/EC;ECJ Case C-439/04 and C-440/04;detection and persecution;tax avoidance statistics;measures of improvement; |
URN: |
URN:SI:UM: |
Type (COBISS): |
Undergraduate thesis |
Thesis comment: |
Univ. v Mariboru, Pravna fakulteta |
Pages: |
68 f. |
Keywords (UDC): |
social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;criminal law;penal offences;kazensko pravo;kazniva dejanja;offences against the state; |
ID: |
988308 |