20.500.12556/DKUM-54198 OBDAVČITEV DRUŽBENIKOV OSEBNIH DRUŽB PRED IN PO ODLOČBI USTAVNEGA SODIŠČA REPUBLIKE SLOVENIJE URADNI LIST U-I-175/11-12 IZ DNE 10.4.2015 THE TAXATION OF PARTNERS IN PARTNERSHIP BEFORE AND AFTER THE DECISION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF SLOVENIA ON DAY 10.4.2014 Družbe z neomejeno odgovornostjo in komanditne družbe so bile z dohodnino kot dividenda obdavčene že v trenutku pripisa dobička kapitalskemu deležu družbenika. Torej že pred tem ko se je dejansko v praksi izvršilo in pred tem ko je družbenik dobil izplačan dobiček. Ustavno sodišče je z Odločbo U-I-175/ 11-12, iz dne 10.4.2014 ( Ur. L. RS, št. 29/14) razveljavilo Zakon o dohodnini, ki se nanaša na obdavčitev pripisa dobička kapitalskemu deležu družbenika v družbi z neomejeno odgovornostjo in obdavčitev komplementarja v komanditni družbi. Ugotovljena je bila kršitev načela enakosti pred zakonom iz drugega odstavka 14. člena Ustave Republike Slovenije in izpodbija ureditev Zakona o dohodnini. Ustavno sodišče je razveljavilo tretji odstavek 90. člena, 9. točko 95. člena in šesti odstavek 98. člena Zakona o dohodnini. Za družbenike, ki so bili žrtve te zakonodaje in so plačali davek že ob pripisu dobička kapitalskemu deležu so sprejeli , da se uporablja ureditev iz šestega odstavka 98. člena ZDoh-2. Po presoji Ustavnega sodišča je takšna ureditev spravljala osebne družbe v slabši položaj, v primerjavi s položajem drugih kapitalskih družb. Unlimited liability companies and limited partnerships were already taxed with the income tax as dividends at the time of attribution of profits to equity share of the shareholder. Therefore, even before it was actually executed in practice, and before the shareholder received a distribution of profits. Order of the Constitutional Court U-I-175/ 11-12, dated from April 10, 2014 (Official Gazette of the Republic of Slovenia, no. 29/14) annulled the Income Tax Act, which relates to the taxation of attribution of profits to equity share of the shareholder in an unlimited liability company and taxation of general partners in a limited partnership. A violation of the principle of equality before the law under the second paragraph of Article 14 of the Constitution of the Republic of Slovenia was found and it challenges the regulation of the Income Tax Act. The Constitutional Court annulled the third paragraph of Article 90, paragraph 9 of Article 95 and the sixth paragraph of Article 98 of the Income Tax Act. For shareholders who have been victims of this legislation and have already paid the tax on the attribution of profits to equity share, have agreed to the application of the sixth paragraph of Article 98 of the Personal Income Tax Act. The Constitutional Court held that such arrangements put partnerships at a disadvantage in comparison with the position of other capital companies. osebna družba obdavčitev družbenikov osebnih družb način delitve dobička oziroma izgube partnership taxation of partners in a partnership methods of dividing profit or loss. true true false [B. Jurak] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2015-08-25 14:33:03 2015-10-22 10:00:45 2022-06-05 03:05:15 2021-05-10 03:16:38 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12096284 URN:SI:UM:DK:EVPVVTRO UN_Jurak_Barbara_2015.pdf UN_Jurak_Barbara_2015.pdf 1 101ABD3E329B340AF6A7C56EE188CB2C a9c66b765dc4603b4375b5ef034cf7b0b972f9d812778538c13cc46f5706615c 9023f1a1-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=80196 Ekonomsko-poslovna fakulteta 0 0 0