diplomsko delo
Povzetek
V diplomski nalogi bom opredelila storitve po Zakonu o davku na dodano vrednost ter pomen kraja obdavčitve pri storitvah. Opisala bom kratek zgodovinski pregled razvoja pravil v Evropski skupnosti. Predstavljena bosta dva sistema pravil za določanje kraja opravljenih storitev (splošno pravilo ter posebna pravila) ter opis le teh. Določitev kraja obdavčitve storitve z davkom na dodano vrednost je področje, na katerem so se v preteklih letih dogajale številne spremembe v zakonodaji Evropske skupnosti in posledično tudi v nacionalnih zakonodajah držav članic. Kadar davčni zavezanec opravi storitve v drugi državi članici, kot ji pripada sam, oziroma kadar se opravijo storitve med subjektoma iz različnih držav, je potrebno določiti, kateri državi pripada davek. Določitev kraja obdavčitve ima zato v teh primerih velik pomen in pomembnost.
Način določanja kraja obdavčitve je pri storitvah nekoliko poseben, saj v nekaterih primerih temelji na domnevi, da je kraj opravljanja storitev drugje, kot pa so storitve dejansko opravljene. Takšen način določanja kraja obdavčitve sledi temeljnim načelom ureditve davka na dodano vrednost, to je obdavčitev po kraju dejanske potrošnje.
Ključne besede
davčno pravo;Zakon o davku na dodano vrednost;kraj obdavčitve storitev;splošno pravilo;posebno pravilo;davčni zavezanec;poslovanje davčnih zavezancev;diplomska dela;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2016 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM PF - Pravna fakulteta |
Založnik: |
[I. Skitek] |
UDK: |
336.22(043.2) |
COBISS: |
5413163
|
Št. ogledov: |
972 |
Št. prenosov: |
75 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
PLACE OF TAXABLE TRANSACTIONS - PLACE OF SUPPLY OF SERVICES IN SYSTEM OF VALUE ADDED TAX |
Sekundarni povzetek: |
In this thesis the services under the Law on Value Added Tax and the importance of the place of taxation for services will be defined. A brief historical overview of the development of rules in the European Community will be described. Two set of rules for determining the place of performed services ( the general rule and special rules ) will be presented and described. Determining the place of taxation of services with value added tax is an area, where in recent years many changes have occurred in European Community law and consequently also in national laws of the Member States. Where a taxpayer performs services in another Member State, or where the services are carried out between entities from different countries, it is necessary to determine to which country the tax belongs. Determining the place of taxation is therefore in these cases great importance and significance.
The method of determining the place of taxation for services is somewhat special, since it is in some cases based on the assumption that the place of performed services is elsewhere than actually performed services. Such a method of determining the place of taxation follows the basic principle of regulation of value added tax, this is taxation at the place of actual consumption. |
Sekundarne ključne besede: |
Law on Value Added Tax;the place of taxation;the general rule;the special rule;taxable person;business taxpayers.; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Diplomsko delo |
Komentar na gradivo: |
Univ. v Mariboru, Pravna fak. |
Strani: |
69 f. |
ID: |
9157057 |