20.500.12556/DKUM-43312 PROBLEMATIKA OPROSTITEV DAVKA NA DODANO VREDNOST OD FINANČNIH STORITEV PROBLEMS OF EXEMPTIONS OF VALUE-ADDED TAX FROM FINANCIAL SERVICES Problematika obdavčitve finančnih storitev z davkom na dodano vrednost se odraža v težko določljivi vrednosti opravljenih finančnih storitev in posledično v davčni osnovi, od katere bi se lahko obračunaval in plačeval davek na dodano vrednost. Bančna transakcija sestoji iz treh pomembnih delov: glavnice, ki predstavlja prenos denarnih sredstev in ne sme biti obdavčena, čiste obrestne mere, ki prav tako ne sme biti obdavčena z davkom na porabo, saj predstavlja nadomestilo varčevalcem za odložitev porabe, in stroška posredništva, ki naj bi predstavljal davčno osnovo, saj gre za storitve, opravljene med varčevalcem in posojilojemalcem. Banka torej pridobi tako imenovano obrestno maržo, ki je razlika med prejetimi in danimi obrestmi ter predstavlja strošek posredovanja, ki ga je opravila banka. Bistven problem glede določitve vrednosti navedenega stroška je v tem, da je ta vključen v obrestnih merah, saj varčevalci prejmejo obresti, ki so nižje od čiste obrestne mere, posojilojemalci pa plačajo višjo mero obresti, kot je čista obrestna mera. Poleg navedenega osnovnega problema, ki je vodil v oprostitev plačila davka na dodano vrednost od finančnih storitev, je pomembno tudi dejstvo, da bi bil učinek obdavčitve finančnih storitev viden zgolj pri opravljanju teh storitev s strani bank in drugih finančnih organizacij v razmerju do končnih potrošnikov. Davčni zavezanci bi v primeru obdavčitve finančnih storitev imeli pravico do odbitka vstopnega davka na dodano vrednost, ki je sedaj nimajo (razen v nekaterih državah, kjer je možna izbira opcije glede obdavčitve finančnih storitev). Pri tem se pojavljajo težave zaradi kršenja temeljnega načela nevtralnosti, prihaja pa tudi do višjih stroškov zaradi kaskadnosti skritega davka na dodano vrednost. The problems of taxation of financial services with value added tax (VAT)reflect in hard-to-identify value of financial services and, consequently, the tax base from which VAT should be charged. Bank transaction consists of three important parts: first that of the principal which represents the transfer of cash and should not be taxed, second, net interest rate, which also should not be subject to tax on consumption, because it represents compensation for savers to postpone consumption and third the cost of agency, which is supposed to represent the tax base, because it is compensation for services rendered between savers (or lenders) and borrowers. The bank thus obtains the so called interest margin which is the difference between active and passive interest and represents the cost of the service, performed by the Bank. The main problem here is, however, determination of the value of the specified cost, since it is it is included in the rates; savers namely receive the interest, which is lower than would have been if they received pure interest rates, borrowers pay a rate of interest, which is higher than it would have been according to the pure interest rate. In addition to the above, the basic problem that has led to the exemption from VAT on financial services is the fact that the effect of taxation on financial services would only be visible at banks (and other financial organizations) in relation to the final consumer (B to C transactions). Taxable persons would, in the case of taxation of financial services, have the right to deduct input VAT, which do not have at present (except in some countries where there is a possible choice of options with regard to the taxation of financial services). In present regime the fundamental principle of neutrality is breached, which also causes higher costs due to the cascade effect of the hidden VAT. finančne storitve DDV prave in neprave oprostitve zakonodaja EU sodbe sodišča EU načelo nevtralnosti kaskadnost DDV metode za izračunavanje odbitnega deleža primerjava obdavčitve finančnih storitev med državami EU definicija finančnih storitev value added tax financial services principle of neutrality methods for the calculation of the deductible proportion of input VAT judgments of the Court of the EU hidden VAT compare the taxation of financial services across the EU Members true true false S. Lamut] Slovenski jezik Angleški jezik Magistrsko delo 2013-12-21 19:03:30 2014-02-06 14:31:19 2022-05-09 03:06:53 2021-04-28 03:32:45 2013 0 [S. l. 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4618027 URN:SI:UM:DK:LIENSSHO MAG_Lamut_Sabina_2013.pdf MAG_Lamut_Sabina_2013.pdf 1 5524B98DAF14C0F4363DFEDDFC5A5C6D aeca6fc86054e39e9e41a730df9988b3b63e98aed07e2b348cce0d3cff30ace4 9bfe803a-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=61237 Pravna fakulteta 0 0 0