magistrska naloga
Polona Čebela (Avtor), Bojan Škof (Mentor)

Povzetek

Davčne utaje so postale globalni problem in predstavljajo velik finančni primanjkljaj v državnih proračunih. Z davčnimi utajami se soočamo tudi v Republiki Sloveniji, na ravni Evropske unije pa države z medsebojnim sodelovanjem skušajo davčne utaje, z različnimi ukrepi, tako zakonodajnimi kot nadzornimi, preprečiti oziroma jih vsaj znižati na minimalno raven. Preprečevanje davčnih utaj je v prvi vrsti naloga posamezne države, za zaščito lastnih finančnih interesov, pomembno pa je tudi medsebojno sodelovanje državnih organov na mednarodni ravni. Osrednjo vlogo pri nadziranju davčnih utaj imajo davčni organi držav članic, vendar tudi vloga carinskih organov, pri nadziranju davčnih utaj, povezanih s carinskimi postopki, ni zanemarljiva. Osrednji prostor v magistrski nalogi je namenjen utajam davka na dodano vrednost pri uvozu blaga in sprostitvi le tega v prosti promet po carinskem postopku sprostitev blaga v prosti promet, kateremu sledi davčno oproščena dobava blaga v drugo državo članico. Pri tem postopku je že ob samem uvozu blaga gotovo, da je blago namenjeno v drugo državo članico kot je država uvoza blaga, za kar morajo biti izpolnjeni določeni pogoji. Če pogoji za uvoz blaga po tem carinskem postopku niso izpolnjeni, obstaja možnost, da bo blago ostalo neobdavčeno v državi članici uvoza blaga ali pa bo prepeljano v namembno državo članico, vendar tam za to blago ne bo obračunan davek na dodano vrednost. V luči uspešnega preprečevanja utaj davka na dodano vrednost pri uporabi carinskega postopka sprostitev blaga v prosti promet z davčno oproščeno dobavo v drugo državo članico je treba na ravni Evropske unije zagotoviti trden ureditveni okvir, na ravni posameznih držav članic pa zagotoviti izvajanje kontrole tega postopka. V praksi se je pokazalo, da države članice premalo izkoriščajo obstoječi ureditveni okvir za učinkovito in predvsem hitro odkrivanje utaj davka na dodano vrednost v carinskem postopku sprostitev blaga v prosti promet z davčno oproščeno dobavo v drugo državo članico, kar izkoristijo goljufi. Komisija je na obravnavanem področju naredila že vrsto izboljšav, vendar so potrebna še dodatna prizadevanja.

Ključne besede

davčno pravo;magistrske naloge;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM PF - Pravna fakulteta
Založnik: [P. Čebela]
UDK: 336.22(043.3)
COBISS: 5239083 Povezava se bo odprla v novem oknu
Št. ogledov: 1081
Št. prenosov: 82
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: VAT evasion under the customs procedure for the release of goods for free circulation
Sekundarni povzetek: Tax evasion has become a global problem and represents a major fiscal deficit in state budgets. Like other Member States also Slovenia faces tax evasion. At the EU level Member States try to prevent tax evasion or at least reduce to a minimum level through mutual cooperation and various legislative and supervisory measures. The prevention of tax evasion is primarily the task of each individual state to protect its own financial interests, however, at the international level, also mutual cooperation between state authorities is of great importance. The key role in supervising tax evasion is played by tax authorities of the Member States, but also the role of customs authorities in controlling tax evasion related to customs procedures is not insignificant. The major part of my master’s thesis is focused on value-added tax evasion in the import of goods and the release of goods for free circulation under the customs procedure “Release of goods for free circulation”, which is followed by a tax-exempt supply of goods to another Member State. In this procedure it is already clear when the goods are imported that they are to be dispatched to a Member State other that the Member State of importation, which requires the compliance with certain conditions. In case the conditions for the import of goods under this customs procedure are not complied with, there is a possibility that the goods will remain untaxed in the importing Member State or will be transported to the Member State of destination where no value-added tax will be charged. In order to successfully prevent VAT evasion under the customs procedure for the release of goods for free circulation with an exemption from tax for the supply of goods to another Member State, a stable regulatory framework is required at the EU level, while individual Member States should provide for the control of this procedure. Praxis has shown that Member States do not make sufficient use of the existing regulatory framework to efficiently and quickly detect VAT evasion in the customs procedure under which goods are released for free circulation and are subject to a VAT-exempt supply to another Member State, which is often used for fraudulent purposes. The European Commission has made several improvements in this field, however, considerable efforts still need to be undertaken.
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: II, 110 f.
ID: 9157151