20.500.12556/DKUM-12546 KAZENSKOPRAVNA PROBLEMATIKA DAVČNEGA VRTILJAKA CRIMINAL-LAW ASPECTS OF CAROUSEL FRAUD 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. 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. davčni vrtiljak »missing trader« gospodarska kriminaliteta finančna kriminaliteta davčna zatajitev Kazenski zakonik (KZ-1) Uredba komisije ES 1925/2004 Direktiva Sveta 2006/112/ES Sodba Sodišča ES C-439/04 in C-440/04 odkrivanje in pregon statistika davčnih zatajitev ukrepi za izboljšanje. 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 true true false [S. Križnik] Slovenski jezik Angleški jezik Diplomsko delo 2009-11-27 09:09:02 2009-12-14 13:29:12 2022-04-12 07:35:17 2022-04-19 03:33:20 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 343.2(043.2) 4002859 URN:SI:UM:DK:P8I3KOCQ UNI_Kriznik_Simon_2009.pdf UNI_Kriznik_Simon_2009.pdf 1 F2E2E7E4BEC6A49001BB62BE08BB1273 d4eec266313c5825cf821772aa8753dc73f975916c7a1df0db1e89ca66cba1ac 71b3eb96-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/cdcbd081-f173-40ec-98af-a03b0c313bfc https://dk.um.si/Dokument.php?lang=slv&id=12311 Pravna fakulteta 0 0 0