20.500.12556/DKUM-38531 VSTOPNI DAVEK KOT KONCEPT ZAGOTAVLJANJA NEVTRALNOSTI DAVKA NA DODANO VREDNOST INPUT TAX AS A CONCEPT OF PROVIDING VALUE-ADDED TAX NEUTRALITY Diplomska naloga se bo osredotočila na odbitek vstopnega davka, ki predstavlja temeljno pravico zavezanca v sistemu davka na dodano vrednost. Davek na dodano vrednost se obračunava in plačuje v vsaki fazi proizvodnje in prodaje. Njegova temeljna značilnost je nevtralnost, kar pomeni, da nikogar ne postavlja v slabši položaj in posledično ne zmanjšuje konkurenčnosti. Nevtralnost DDV se v praksi kaže tako, da je zavezancu omogočena pravica odbitka vstopnega davka. S tem je zavezanec popolnoma rešen bremena davka, ki ga je moral plačati v okviru opravljanja svoje ekonomske dejavnosti. Najprej so na kratko obravnavane temeljne značilnosti davka na dodano vrednost. Po obravnavi temeljnih značilnosti se osredotočam na odbitek vstopnega davka. Predstavljeni so pogoji in obdobje v katerem je mogoče zahtevati odbitek vstopnega davka na dodano vrednost, obseg pravice do odbitka, uveljavljanje pravice, popravek odbitka in delni odbitek vstopnega davka. V nalogi obravnavam vračilo davka na podlagi obračuna DDV, vračilo davka davčnim zavezancem s sedežem v Sloveniji v drugi državi članici, vračilo davka davčnim zavezancem s sedežem v tretji državi in vračilo davka v potniškem prometu. Vračilo DDV tujim davčnim zavezancem ima enako vlogo kot odbitek DDV pri davčnih zavezancih, ki so identificirani za namene DDV v Sloveniji in na ta način podpira načelo nevtralnosti sistema DDV v mednarodnem trgovanju. V sistemu davka na dodano vrednost velik problem predstavljajo davčni vrtiljaki, preko katerih poteka izkoriščanje sistema obdavčitve z DDV, do katerega pride v primeru nezakonitega uveljavljanja odbitka vstopnega davka oziroma do nezakonitega zahtevka za vračilo davka. V nalogi je uporabljena sodna praksa Slovenskega sodišča in sodišča Evropske unije, saj nam določbe šeste direktive ne morejo dati vseh odgovorov. The focus of my diploma work will be on the deduction of input tax, which provides a fundamental right of taxpayers in the system of value added tax. Value added tax is calculated and paid at each stage of production and sales. Its basic characteristic is neutrality, which means that no one is not disadvantage and therefore does not reduce competition. Neutrality of the VAT in practice means that a taxpayer may claim the right to deduct input tax. The taxpayer is completely resolved the tax burden, which he had paid in the course of economic activity. First I briefly discussed the basic characteristics of value added tax. I continue my research with the deduction of input VAT. I write about the conditions and the period in which the taxpayer may claim a deduction of input value added tax, the adjustment of deductions and extent of the deduction. I am describing the right to relate the partial deduction and the deduction of input VAT. My work includes the correction of partial deduction and the deduction of input VAT. I write about the VAT refund to taxable persons established in Slovenia in another Member State. Research continues with tax refunds to taxable persons established in a third country and the tax refund in passenger traffic. Refund of VAT to foreign taxable persons has the same function as a tax deduction for taxpayers who are identified for VAT purposes in Slovenia and in this way supports the principle of neutrality of VAT in international trade. In the system of value added tax, a major problem is the missing trader fraud.These is organized fraud, caused by the exploitation of the VAT system, which occurs in the case of unlawful deduction of input tax or unlawful claim for refund. I also use examples of case law Slovenian courts and courts of the European Union because a Sixth VAT Directive does not provide all the answers. odbitek vstopnega DDV pravica od odbitka vračilo DDV koncept nevtralnosti davčni vrtiljak deduction of input Value Added Tax( VAT) the right of deduction VAT refund the concept of neutrality missing trader fraud true true false [M. Pozvek] Slovenski jezik Angleški jezik Diplomsko delo 2012-09-30 13:31:27 2012-12-17 09:32:39 2022-04-26 11:37:53 2021-04-20 03:19:43 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4427051 URN:SI:UM:DK:QH1FQ8PI UNI_Pozvek_Marusa_2012.pdf UNI_Pozvek_Marusa_2012.pdf 1 0540AC7F7A4A0A8AE754BDE4875BEBC1 73c57a6d627f1c0f45995516e01955b76ff66fe6c3dc6929357b75d782e53cfc 8114ea91-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/23b5acb8-7696-4c51-b5de-6ba74ebdcf23 https://dk.um.si/Dokument.php?lang=slv&id=51535 Pravna fakulteta 0 0 0