20.500.12556/DKUM-16402 DAVČNI VRTILJAK MISSING TRADERS Davčna prevara, znana kot »missing trader«, je sistemsko organizirana utaja davkov. Že od leta 1992 so transakcije med državami EU obdavčene z 0 % stopnjo davka na dodano vrednost. Sistemsko organizirana prevara izkorišča sistem obdavčitve z davkom na dodano vrednost, kjer prihaja do ponavljajočih se nakupov in prodaj med poslovnimi subjekti. Tako prihaja do nezakonitega uveljavljanja odbitka vstopnega davka na dodano vrednost oziroma do neupravičenega zahtevka za vračilo davka na dodano vrednost, ki s strani »missing trader«družbe ni bil plačan. Missing trader fraud or as we can call it Missing trader Intra – community fraud is a Value added tax fraud. Cross-border transactions within the EU have, since 1992, been zero-rated for Value Added Tax (VAT) . Importers of goods are thus able to receive goods without paying VAT, but charge VAT on their resale. If the VAT they receive is after that then remitted to the revenue authority, they are committing a crime: this is Missing Trader Fraud. If the goods are repeatedly exported and re-imported then we are talking about the criminal practice, which we can call after more common name, Carousel Fraud. Ključne besede: gospodarski kriminal davčni vrtiljak »missing trader« finančna kriminaliteta davčne utaje Kazenski zakonik (KZ-1) Uredba Komisije ES 1925/2004 Direktiva Sveta 2006/112/ES Sodba Sodišča EU C-439/04 in C-440/04 odkrivanje in pregon statistika davčnih zatajitev. business crime carousel fraud missing trader 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. true true false [S. Vidovič] Slovenski jezik Angleški jezik Diplomsko delo 2010-10-14 11:23:49 2011-02-03 13:05:23 2022-04-13 08:08:28 2023-12-20 03:32:35 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10560540 URN:SI:UM:DK:KOMIR8DN UNI_Vidovic_Sandi_2010.pdf UNI_Vidovic_Sandi_2010.pdf 1 ADD88C115D421A1F53C5941680B37217 3f84dfd0aeeee0d7ad0440e3cc857aed3c123eb1b8634295257cfbeb7362f766 a425bbeb-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/496e644e-f8d6-41aa-a357-5244aebaa344 https://dk.um.si/Dokument.php?lang=slv&id=18586 Ekonomsko-poslovna fakulteta 0 0 0