Optimizacija DDV v finančnem sektorju

magistrsko delo

Povzetek

Ker so davki prisilne dajatve, davčni zavezanci stremijo k temu, da svoje ekonomske interese v čim večji meri zaščitijo. Pri tem se poslužujejo različnih tehnik, od legalnih in legitimnih, kot so koriščenje davčnih olajšav in izbira najugodnejše pravno-formalne oblike organiziranja, pa vse do nelegalnih in seveda nelegitimnih, ki predstavljajo davčne utaje. Nekje vmes, brez jasne meje med legalnim in (pogojno) legitimnim ter nelegalnim, obstajajo metode davčnega izogibanja. V magistrskem delu so predstavljene različne oblike davčnega načrtovanja, ki se ga lahko poslužijo finančne institucije v okviru svojega poslovanja, z namenom optimizacije DDV, saj neodbitni davek predstavlja stroškovno komponento poslovanja finančnih institucij. Na podlagi primerjalno-pravne analize so v delu predstavljena štiri področja, ki se jih slovenski zavezanci v finančnem sektorju pri načrtovanju svojih obveznosti na področju DDV, bodisi zaradi neznanja ali pomanjkanja pravno-poslovne prakse, ne poslužujejo. Rezultat davčnega planiranja zavezancev ne sme privesti v sfero davčnega utajevanja, kar pa je posredno povezano tudi z doktrino zlorabe prava EU kot pravno normo, razvito s sodno prakso Sodišča EU, saj lahko pomeni izgubo zavezančevih pravic, temelječih na relevantnem pravnem aktu EU. Pri tem je potrebno imeti v mislih izjavo angleškega sodnika Tomlina, da »vsak zavezanec, ki zna, je upravičen urediti svoje zadeve tako, da je njegova davčna obveznost, v skladu z zakonom, nižja kot bi bila sicer. V kolikor mu uspe zadeve strukturirati na način, da si zagotovi nižjo davčno obveznost, kljub morebitnemu nestrinjanju davčne uprave ali drugih davčnih zavezancev z njegovo iznajdljivostjo, ga ni mogoče prisiliti k plačilu višje davčne obveznosti«.

Ključne besede

davčno pravo;magistrske naloge;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2016
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[S. Lukač]
UDK:	336.22(043.3)
COBISS:	5289259
Št. ogledov:	1211
Št. prenosov:	70
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	VAT optimization in financial sector
Sekundarni povzetek:	Taxes are compulsory duties and consequently taxpayers strive to protect their economic interests at the highest degree possible. By doing so taxpayers reach out for various techniques from legal and legitimate, such as utilization of tax incentives and selection of the most appropriate legal form of conducting business, up to illegal and illegitimate, which constitutes tax evasion. Somewhere in between, without a clear line between the legal and (conditionally) legitimate, there are methods of tax avoidance. There are various tax planning techniques presented in this master thesis, which taxpayers acting in the finance sector can benefit from in the form of VAT optimization, as the input VAT remains in large part as non-deductible at the level of financial institutions. However, due to the lack of knowledge or legal and business practice those techniques are not (widely) applied for by the Slovene financial institutions in the field of VAT. The result of tax planning should not lead taxpayers in the position of tax evasion which is indirectly related to the doctrine of abuse of EU law as a legal norm, developed by the court practice of the CJEU and can cause the loss of taxpayers rights from the relevant EU legal act. Having said that following words of the judge Tomlin must also be kept in mid: »Every man is entitled if he can to arrange his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be. If he succeeds in ordering them so as to secure that result, then, however unappreciative the Commissioners of Inland Revenue or his fellow taxpayers may be of his ingenuity, he cannot be compelled to pay an increased tax«.
Sekundarne ključne besede:	tax law;master thesis;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Magistrsko delo
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	160 str.
ID:	9143901