20.500.12556/DKUM-46117 ODBITEK DDV VAT DEDUCTION V diplomski nalogi obravnavam odbitek vstopnega davka na dodano vrednost (DDV). DDV obdavčuje promet blaga in storitev in je najbolj razširjena oblika obdavčitve v svetu. Prednosti DDV so nevtralnost, kar pomeni, da ima vsak davčni zavezanec pravico do odbitka vstopnega DDV ter nadzor samih davčnih zavezancev in s tem zmanjšanje možnosti davčnih utaj. Za slovenski davčni sistem pomeni uporaba DDV večjo konkurenčnost poslovnih subjektov tako doma kot v tujini, saj je s tem načinom obdavčitve izvoz neobdavčen. Najprej bom opisala splošne značilnosti DDV. Obširneje bom obravnavala člene zakona, ki govorijo o odbitku vstopnega DDV. Predstavila bom nastanek pravice obračuna DDV, obseg pravice, odbitni delež, omejitve pravice do odbitka, uveljavljanje pravice do odbitka ter popravek in plačilo oziroma vračilo DDV. Kot v vsakem davčnem sistemu tudi pri obračunu DDV prihaja do zlorab. Zaradi zapletenosti zakonskih določil, sprememb in dopolnitev predpisov, ki urejajo sistem DDV je v mnogih primerih moralo presojati ustavno sodišče RS, zato sem v nalogi uporabila sodno prakso Slovenskega sodišča in sodišča EU, brez katere trenutno davčni sistem DDV ne bi deloval, saj zakonodaja na tem področju še ni dokončno urejena. My thesis discuss tax deduction at source (VAT). VAT is levied on sales of goods and services and is the most prevalent form of taxation in the world. Advantage of VAT is neutrality, which means that every taxable person has the right of tax deduction at source and control over taxpayers, thereby reducing the possibility of tax evasion. Application of VAT in Slovenia increased competitiveness of business entities both at home and abroad, since this method leaves exports untaxed. I would like to start with presentation of general VAT characteristics and continue with extensive Law Article Act discussion wich present tax deduction at source VAT. Thesis also concludes VAT balance sheet beginnings, the scope of rights, deduction itself, deduction rights limits, adjustments and payment or VAT reimbursement. As in any tax system VAT levy is being abused. Due to the complexity of legal provisions, amendments to the regulations governing the VAT system, many cases should be considered in the Constitutional Court of RS, therefore I used the jurisprudence of the Slovenian courts and the courts of the EU, without which the current tax VAT system would not work, because legislation in this area is not yet fully regulated. odbitek DDV odbitni delež pravica do odbitka VAT deduction deduction the deductible proportion the right to deduct true true false [M. Žarković] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2014-09-12 12:54:27 2014-12-18 10:00:22 2022-05-17 03:10:25 2021-05-04 03:25:21 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4801835 URN:SI:UM:DK:RHBE0GOW UNI_Zarkovic_Maja_2014.pdf UNI_Zarkovic_Maja_2014.pdf 1 A6879A164D1B6A04DAD98B2C49E76706 f15431182111a30f58b0e5876078564ee42f5f9a5e30354e2cddad6b958e292b 3a2be329-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=67195 Pravna fakulteta 0 0 0