20.500.12556/DKUM-81053 Obdavčitev fizičnih oseb pri prodaji virtualnih valut po ZDoh-2 in primerjalno magistrsko delo Taxation of private persons on the sale of virtual currencies under ZDoh-2 and comparatively Virtualna valuta je pojem, ki obsega tudi digitalne valute. Med digitalne valute pa umeščamo elektronski denar in kripto valute. Kripto valute imajo tržno vrednost, posledično lahko s poslovanjem z njimi nastane dohodek. Dohodek lahko doseže fizična oseba ali pravna oseba. Fizična oseba lahko ta dohodek doseže kot fizična oseba v okviru opravljanja dejavnosti ali pa kot fizična oseba per se. Razlikovanje med eno in drugo je pomembno, saj je dohodek v prvem primeru obdavčen v drugem primeru pa ni. Pomembni so torej kriteriji, ki ločujejo med obema kategorijama dohodka, ki ga doseže fizična oseba (torej, ko ga doseže v okviru dejavnosti in, ko ga ne).Ti ločevalni kriteriji so zapisani v razlagalnih aktih pristojnih davčnih organov. Tako v Sloveniji kot v primerjalnih ureditvah drugih držav so ti kriteriji zapisani pomensko zelo odprto. Postavlja se vprašanje, ali takšna davčnopravna ureditev v RS ustreza zahtevam temeljnih načel davčnega prava in, ali je slovenska ureditev v bistvenem podobna ureditvam v primerljivih pravnih redih. Ugotovimo lahko, da je v slovenskem pravnem redu obdavčitev fizičnih oseb pri prodaji virtualnih valut v bistvenem drugačna primerljivim ureditvam drugih držav. Ureditve primerjanih držav se med seboj razlikujejo do te mere, da ne moremo govoriti o bistveno podobnih ureditvah. Obstajajo razlike na vseh ravneh urejanja področja. Razlike se kažejo glede: pojmovanja virtualnih valut, pravnega statusa, definicije in delitve virtualne valute, pa tudi v sami davčnopravni ureditvi, razmejitvenih kriterijih in nazadnje tudi davčnopravnih posledicah dohodka iz prodaje virtualne valute. V nekaterih pravnih redih je dohodek fizične osebe iz prodaje virtualne valute vedno obdavčen, drugje je pogojno obdavčen, spet drugje je vedno neobdavčen. Razlikujejo se tudi načini ugotavljanja davčne osnove in stopnje za odmero davka. Nadalje lahko ugotovimo, da slovenska davčnopravna ureditev problematike zadostuje temeljnim načelom davčnega prava. Po slovenski ureditvi fizična oseba ne more vnaprej zanesljivo predvideti svojega davčnega položaja ob nastanku dohodka s prodajo virtualne valute. Ker pa tudi v ureditvah primerljivih držav fizična oseba ne dosega nič višjega nivoja pravne varnosti, moramo zaključiti, da je nedoločnost davčne ureditve nujna predpostavka, da se doseže efektivna normiranost področja. Primerjalno gledano namreč trenutno ne obstaja boljši (bolj gotov, bolj določljiv) pristop k davčnopravni ureditvi problematike, kot ga imamo pri nas. Zato moramo, kljub temu, da slovenska ureditev sama po sebi ne zadostuje zahtevam davčnih načel - zaključiti, da ob upoštevanju obstoja enakih pomanjkljivosti v ureditvah primerjanih držav - Slovenska ureditev vendarle dosega zahteve temeljnih davčnih načel na področju obdavčevanja dohodkov fizičnih oseb pri prodaji virtualnih valut. Virtual currency is a broad term that include digital currencies. Digital currencies encompass electronic money and cryptocurrencies. Cryptocurrencies have a market value, and consequently transacting with them can generate income. Income can be achieved by a natural person or a legal entity. A natural person may earn this income as a natural person in the context of business activity, or as a natural person per se. The distinction between the two is important, since income is taxable in the first variant, but not in the second. The criteria that distinguish between the two categories of income earned by a natural person (i.e. when it is achieved in the context of business activity, and when it is not), are therefore important. These separation criteria are set down in the interpretative acts of the competent tax authorities. Both in Slovenia and in the comparative regulations of other countries, these criteria are written very openly in terms of meaning. The question arises as to whether such a tax system in the Republic of Slovenia meets the requirements of the basic principles of tax law, and whether the Slovenian regulation is essentially similar to the regulations in comparable legal orders. It can be established that in the Slovenian legal system the taxation of natural persons in the sale of virtual currencies is significantly different from comparable regulations in other countries. The regulations of compared countries differ from each other to such an extent, that we can not speak of substantially similar regulations. Differences exist at every level of normative regulation. Differences can be observed in: terms used for describing virtual currencies; legal status; definitions and divisions of virtual currencies, as well as in the tax regulations themselves; delimitation criteria, and finally in the legal consequences of income from the sale of virtual currencies under tax law. In some legal orders, the income of a natural person from the sale of virtual currency is always taxed, in others it is conditionally taxed, and in others it is always tax-free. There are also differences in tax base determination, aswell as the rates for tax assessment. Furthermore, we can conclude that the Slovenian tax law regulation of the issue satisfies the basic principles of tax law. According to the Slovenian regulation, a natural person cannot reliably predict his tax position in advance when income is generated by selling a virtual currency. However, since the natural person does not achieve any higher level of legal certainty in the regulations of comparable countries, we must conclude that the vagueness of the tax regulation is necessary in order to effectively regulate the issue. Comparatively speaking, there is currently no better (more certain, more definable) approach to the tax regulation of the issue than we have in slovenian system. Therefore, despite the fact that the Slovenian regulation does not in itself meet the requirements of tax principles - we must conclude that given the existence of the same shortcomings in the regulations of the compared countries - the Slovenian regulation nevertheless meets the requirements of basic tax principles in the field of personal income taxation in the sale of virtual currencies. virtualna valuta kripto valuta prodaja virtualne valute dohodek iz dejavnosti dohodek iz kapitala kapitalski dobiček obdavčitev-primerjalno tehnologija veriženja blokov dohodnina virtual currency cryptocurrency sale of virtual currency income in the context of business activity capital income capital gain taxation-comparatively blockchain technology personal income tax true true false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2021-12-16 13:26:43 2022-02-09 11:27:00 2022-04-02 11:36:05 0000-00-00 00:00:00 2021 0 Maribor 0 Maribor 1 spletni vir (1 datoteka PDF (IV, 63 str.)) 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.74:336.22(043.2) 96703747 MAG_Ahlin_Aleksander_2021.pdf MAG_Ahlin_Aleksander_2021.pdf 1 613192404BC4C2B32C69AF3AB7A9A3EA f27e846bdcbeaacbf27df803cf7f873bd18a2bd61d80e3a2229fb066bc774b35 1b7e626a-5f2e-11ec-b0d1-00155d000105 20.500.12556/dkum/a74fef7f-256d-422b-9cd6-97171aaa9894 https://dk.um.si/Dokument.php?lang=slv&id=155869 Pravna fakulteta 0 0 0