20.500.12556/DKUM-58974 OBDAVČITEV DRUŽBENIKOV OB LIKVIDACIJI GOSPODARSKE DRUŽBE THE TAXATION OF SHAREHOLDERS UPON LIQUIDATION OF THE COMPANY Magistrska naloga obravnava obdavčitev družbenikov ob likvidaciji gospodarske družbe. V zvezi s tem se v magistrski nalogi obravnavajo odprta vprašanja v zvezi s samim postopkom likvidacije, ki se začne bodisi po določilih ZGD-1, bodisi po določilih ZFPPIPP. Bistveno je, da v postopku likvidacije gospodarski subjekt poravna vse svoje obveznosti, preden se izbriše iz sodnega registra. Cilj predpisov o prenehanju družbe sta torej zlasti varstvo upnikov in zagotovitev lastnine nad premoženjem družbe, ki preneha biti nosilec lastninskih pravic. Lastnina, ki ob likvidaciji gospodarske družbe preide na družbenike, pa ima določene davčnopravne posledice, ki se obravnavajo v tej magistrski nalogi. Na kratko je obravnavan računovodski in davčni vidik likvidacije gospodarske družbe z obrazložitvijo posebnosti. Poseben poudarek pa je na odgovoru na odprta vprašanja v zvezi z obdavčitvijo družbenikov ob likvidacije gospodarske družbe. V tej zvezi je podan odgovor na to, kdo so lahko družbeniki gospodarske družbe, ki preneha, kakšna je obdavčitev družbenikov ob likvidaciji gospodarske družbe, ki je seveda odvisna od tega ali je družbenik pravna ali fizična oseba. Podan je odgovor na vprašanje, v katerih primerih se ob likvidaciji gospodarske družbe obdavčijo dohodki, podobni dividendam in v katerih primerih se obdavči kapitalski dobiček. Prav tako je obrazloženo, v katerih primerih se davek plača na podlagi davčnega odtegljaja in kdo je zavezanec za plačilo davka. Obrazložen je tudi postopek v zvezi z oddajo davčnega obračuna, kdaj mora biti oddan, kdo ga mora oddati, itd. Zelo velik poudarek pa je namenjen razkritju skritih rezerv, ki so z vidika davčne zakonodaje še posebej pomembne ob prenehanju gospodarske družbe. Skrite rezerve so opredeljene kot razlika med pošteno vrednostjo in davčno vrednostjo sredstev in obveznosti po stanju na dan sestave davčnega obračuna. Z vidika davčnopravne zakonodaje je relevantno to, da skrite rezerve obstajajo in da so ob prenehanju gospodarske družbe obdavčene. V zvezi s celotno obravnavano tematiko te naloge sem zbrala sodno prakso in analizirala primere ter z njimi argumentirala obdavčitev družbenikov ob likvidaciji gospodarske družbe. Prav tako sem na koncu obravnavala tudi primere v zvezi z davčnopravnim vidikom čezmejnega prenosa sedeža družbe v EU in v tej zvezi obdavčitev družbe in njenih družbenikov. Master's thesis deals with the taxation of shareholders upon liquidation of the company. In this respect, the master's thesis also discusses the outstanding issues relating to the procedure for liquidation, which starts either under the provisions of the Companies Act (ZGD-1), either under the terms of financial operations, insolvency proceedings, and compulsory dissolution act (ZFPPIPP). It is essential, that in the process of liquidation the company settles all its liabilities before it is deleted from the register. The rules of termination of the company aim in particular to protect the creditors and to ensure the property rights over the assets of the company, which ceases to be the holder of property rights. The property, which the liquidation of the company passes to the shareholder, has certain fiscal consequences, which are treated in this master's thesis. I will also briefly discuss the financial and tax aspects of liquidation of a company with an explanation of features. Particular emphasis is on answer on outstanding issues relating to the taxation of shareholders on liquidation of a company. Regarding this, I will add the explanation, who can the shareholders of the ceasing company be and how are they taxed at liquidation of the company. Taxation naturally varies depending on whether the shareholder is a legal entity or natural person. The thesis also analyses the question, in which cases the income, like dividends, of a ceasing company is taxable, and in which similar cases the capital gain should be taxed. It is also explained, when the tax is paid on withholding tax and who is liable to pay the tax. The procedure concerning the submission of tax returns is described: when it should be delivered, who must submit it, etc. Great emphasis is devoted to the disclosure of hidden reserves, which are in terms of tax legislation particularly important at the termination of the company. Hidden reserves are defined as the difference between the fair value and the tax value of assets and liabilities as they stand on the reporting day of the tax return. It is especially important that in view of the tax law legislation hidden reserves exist and that they are taxed upon the termination of corporations. In this regard, the entire subject matter of this task I collected and analyzed the case law examples and with them by arguments taxation of shareholders upon liquidation of the company. I also finally deal with the cases relating to the tax law aspects of cross-border transfer of company headquarters in the EU and in this context, the taxation of the company and its shareholders. likvidacija gospodarske družbe davčni obračun davčni odtegljaj dohodki podobni dividendam kapitalski dobiček skrite rezerve liquidation of the company tax calculation withholding income like dividends capital gains hidden reserves true true false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2016-05-02 15:26:57 2016-12-10 00:50:11 2025-05-21 13:54:11 2019-07-11 10:58:11 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 5241131 URN:SI:UM:DK:TYW1IUY4 MAG_Ursnik_Jazbec_Marija_2016.pdf MAG_Ursnik_Jazbec_Marija_2016.pdf 1 51E018454197BFE3313DF3E2BB212E7C c7b559ae8a2638f7f2abbc29ead7719b98eaec7c803b7e1a379b1af7e21b2be2 ceacf835-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=107771 Pravna fakulteta 0 0 0