20.500.12556/DKUM-47059 ANALIZA UKREPOV BOJA PROTI UTAJAM DDV V LUČI SODNE PRAKSE SODIŠČA EVROPSKE UNIJE ANALYSIS OF MEASURES TAKEN AGAINST VAT EVASION IN THE LIGHT OF CASE LAW OF THE EUROPEAN COURT OF JUSTICE Delo temelji na analizi sodne prakse Sodišča EU s področja ukrepov držav članic EU v boju proti utajam DDV in zlorabam sistema DDV, in sicer ukrepa odvzema pravice iz sistema DDV, ukrepa solidarne odgovornosti za plačilo tujega davka, ukrepov za obravnavo shem nezakonitega davčnega optimiranja in nekaterih ukrepov s področja odmere in pobiranja DDV. Našteti ukrepi so v nalogi predstavljeni v kontekstu celote ukrepov v boju proti utajam DDV, ki so bili od leta 2006 dalje sprejeti na ravni EU in v Sloveniji. Posebna pozornost je namenjena institutu solidarne odgovornosti za plačilo tujega davka, institutu vračila DDV v posebnih primerih in institutu predložitve instrumenta zavarovanja izpolnitve DDV. Naloga predstavlja tudi aktualno slovensko davčno in sodno prakso s področja boja proti utajam DDV in razmišljanja avtorice o ključnih dilemah bodoče davčne in sodne prakse ter DDV zakonodaje s tega področja. The paper is based on the analysis of the European Court of Justice case law in the field concerning the measures taken by the Member States of European Union to fight against the VAT evasions and the misuse of VAT system, namely the withdrawal of a right from the VAT system, joint and several liability for the payment of foreign tax, treatment of schemes of illegal tax optimisation and some other measures in the field of assessment and raising of VAT. The paper presents the measures in the context of all measures regarding the fight against VAT evasions, which were adopted in 2006 at the EU level and in Slovenia. Special attention is placed to the institute of joint and several liability for the payment of foreign tax, the institute of VAT refund in special cases, and the institute of presenting a guarantee document for the fulfilment of VAT. The paper presents also the current Slovene tax practice and case law in the field of activities aimed at preventing VAT evasion, and includes the writer’s opinion about the key dilemmas concerning the future tax practice and case law and VAT legislation. Davek na dodano vrednost ukrepi v boju proti utajam DDV in zlorabam sistema DDV sodna praksa Sodišča EU s področja boja proti utajam in zlorabam DDV solidarna odgovornost za plačilo tujega davka vračilo DDV v posebnih primerih posebni primeru predložitve instrumenta zavarovanja izpolnitve DDV. Value Added Tax measures to fight VAT evasions and misuse of VAT system European Court of Justice case law in the field of VAT evasions and misuse joint and several liability for the payment of foreign tax refund of VAT in special cases presentation of a guarantee document for the fulfilment of VAT. true true false [J. Češnovar] Slovenski jezik Angleški jezik Magistrsko delo 2014-12-15 08:50:20 2015-02-12 15:15:48 2022-05-19 03:07:27 2023-12-24 03:25:16 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4834603 URN:SI:UM:DK:HMRF0ARQ MAG_Cesnovar_Jozica_2014.pdf MAG_Cesnovar_Jozica_2014.pdf 1 E208AC376B795D573CD940C59D6B8D04 bbe21751b8db56701ceb3e835b8d077b2f420fea09384c1deb3d67be4aec2d59 7c12ef3b-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=69405 Pravna fakulteta 0 0 0