20.500.12556/DKUM-90027 DDV pri dobavah, pridobitvah in uvozu blaga VAT on supplies, acquisitions and imports of goods DDV je krajšava za davek na dodano vrednost, ki je ena od oblik prometnega davka v republiki Sloveniji. Uveden je bil 01.07.1999. Od 01.01.2007 pa velja nov zakon o davku na dodano vrednost (ZDDV-1). Ta se je že večkrat noveliral, najpogosteje je razlog za te prenovitve Direktiva Sveta 2006/112/ES, ki določa člene katere mora Slovenija kot članica Evropske Unije vnesti v svojo zakonodajo. Naloga se je osredotočila na temeljito raziskovanje davka na dodano vrednost (DDV) v kontekstu dobav, pridobitev in uvoza blaga. Skozi nalogo smo se poglobili v osnovne pojme, obdavčljive dogodke, kraj dobave, brezplačne dobave, prenose blaga znotraj skupnosti, davčne oprostitve in verižne dobave. Cilj naloge je tako bil pridobiti temeljito razumevanje osnovnih konceptov DDV v povezavi z obravnavanimi področji. V nalogi smo spoznali tudi nekaj primerov sodne prakse za lažje in poglobljeno razumevanje zakonodaje na področju DDV pri dobavah, pridobitvah in uvozu blaga. Za dodatno razlago obdelanih predpisov smo si pomagali tudi z izmišljenimi primeri, ki so ponazoril to kar veleva zakonodaja. Na koncu naloge smo zaključili, da smo skozi nalogo lahko potrdili obe zastavljeni hipotezi, ki sta se navezovali na razumljivost in možnost uporabe strokovne literature za razlago ZDDV-1 ter znanje računovodij. Znanje računovodij smo ugotovili skozi anketo, ki smo jo pripravili in poslali na več računovodskih servisov in podjetij z oddelkom za računovodenje. Kot že rečeno smo skozi anketo ugotovili, da računovodje dovolj dobro poznajo področje DDV pri dobavah, pridobitvah in uvozu blaga, vendar, da je vseeno še prostor za izboljšanje njihovega znanja. Skozi anketo smo tudi ugotovili, da starost posameznika in njegove delovne izkušnje še ne pomeni, da je zaradi tega (veliko) boljši od mlajšega posameznika ali posameznika z manj delovnimi izkušnjami. VAT is a country with a long history, and it is also important for the Republic of Slovenia. It was introduced on July 1, 1999. From January 1, 2007, the new Value Added Tax Act (ZDDV-1) applies. It is a very new thing, which was already published in the previous Council Directive 2006/112/EC, in the same language, in the Slovenian language, in the European Union to be introduced into its legislation. The work focuses on a thorough investigation of value added tax (VAT) in the context of supplies, acquisitions and imports of goods. Basic terms, taxable events, place of supply, free supplies, intra-community transfer of goods, tax exemptions and chain supplies are discussed in depth in the work. The goal of the work is to gain a thorough understanding of the basic concepts of VAT in connection with the discussed areas. The assignment presents the first court practices that require an easier and deeper understanding of the legislation in the field of VAT in the supply, acquisition and import of goods. For additional explanation of the interpretation of the processed regulations, fictitious examples are used to illustrate the provisions of the legislation. It can be concluded that the above hypotheses relating to the comprehensibility and the possibility of using professional literature for the interpretation of ZDDV-1 and the knowledge of accountants have been confirmed. The knowledge of accountants was determined with the help of a survey that was prepared and sent to several accounting services and companies with an accounting department. In the surveys, it was found that accountants are sufficiently familiar with the area of ​​VAT on supplies, acquisitions and imports of goods, but there is still room for improvement in their knowledge. The survey also showed that the age of individuals in their work experience does not represent insurance for greater knowledge compared to younger or less experienced individuals. Blago davek na dodano vrednost dobava pridobitev uvoz ZDDV-1 Direktiva Sveta 2006/112EC goods VAT supply acquisition import ZDDV-1 Council Directive 2006/112/EC true true false A. Križ Slovenski jezik Angleški jezik Magistrsko delo/naloga 2024-08-21 12:23:36 2024-10-08 10:57:07 2024-10-09 03:12:16 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 210604291 MAG_Kriz_Anja_2024.pdf MAG_Kriz_Anja_2024.pdf 1 F56AF62DD48DD3C5C011E1739D718DEB 323d5e8f8725586d4a4262e6bf4bd955b37d1195656ae3d16dc6b6b1d2091255 aec7b512-7f3e-11ef-8e23-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=186062 Ekonomsko-poslovna fakulteta 0 0 0