20.500.12556/DKUM-94403 Pravilo obrestne omejitve - direktiva EU o določitvi pravil proti praksam izogibanja davkom, ki neposredno vplivajo na delovanje notranjega trga Interest Limitation Rule – EU directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market S 1. 1. 2019 so bile nekatere države članice EU zavezane implementirati pravilo obrestne omejitve na podlagi Direktive proti izogibanju davkom (ATAD), druge države članice, vključno s Slovenijo, s primerljivo učinkovitim pravilom tanke kapitalizacije, pa morajo to napraviti najkasneje do 1. 1. 2024. Namen prispevka je obravnavati pravne dileme na ravni EU v zvezi s pravilom obrestne omejitve, zlasti z vidika njegove skladnosti s primarnim pravom EU. Članek osvetli problematiko preko sodne prakse Sodišča EU. Prikaže tudi potencialno neustavnost pravila obrestne omejitve v Nemčiji. V zadnjem delu najprej proučim sodbe slovenskih sodišč v zvezi s tanko kapitalizacijo. Sledi pregled slovenskih sodb v zvezi z davčnim načelom plačila davka na podlagi ekonomske sposobnosti in objektivnega neto načela. Na podlagi analize sodb Ustavnega sodišča RS lahko sklenemo, da bo z implementacijo pravila obrestne omejitve tudi v Sloveniji takšno pravilo diskriminiralo davčne zavezance. V zaključku prispevka je podanih nekaj predlogov zakonodajalcu. As of 1 January 2019, some EU Member States were obliged to implement the interest limitation rule on the basis of the Anti-Tax Avoidance Directive (ATAD). Some Member States, including Slovenia (with a comparatively effective thin capitalization rule) must implement interest limitation rule by 1 January 2024 at the latest. The purpose of this paper is to address the legal dilemmas at EU level surrounding the interest limitation rule, particularly in terms of its compliance with EU primary law. The article sheds light on the issue through the jurisprudence of the Court of Justice of the EU. It also demonstrates the potential unconstitutionality of the interest limitation rule in Germany. In the last part, I first examine the judgments of the Slovenian courts on thin capitalization. This is followed by an overview of Slovenian judgments concerning the violation of the principle of ability to pay taxes and the objective net principle. Based on the analysis of the judgments of the Constitutional Court of the Republic of Slovenia, it can be concluded that the implementation of the interest limitation rule in Slovenia will also discriminate against taxpayers. The paper concludes with some suggestions to the legislator. pravilo obrestne omejitve Direktiva proti zlorabam BEPS primarno pravo EU ustavnost omejitvenega pravila interest limitation rule Anti-tax Avoidance Directive BEPS primary law EU constitutionality of the limitation rule true false false Slovenski jezik Angleški jezik Neznano 2025-08-15 03:22:14 2025-08-18 18:41:08 2025-08-19 03:19:53 0000-00-00 00:00:00 2024 0 0 Str. 715-754 0000-00-00 Zaloznikova NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 179685123 182210307 10.18690/um.pf.1.2024.24 Pravilo+obrestne+omejitve+-+Direktiva+EU+o+dolocitvi+pravil+proti+praksam+izogibanja+davkom,+ki+neposredno+vplivajo+na+delovanje+notranjega+trga.pdf Pravilo+obrestne+omejitve+-+Direktiva+EU+o+dolocitvi+pravil+proti+praksam+izogibanja+davkom,+ki+neposredno+vplivajo+na+delovanje+notranjega+trga.pdf 1 1E6BF56FFAFE775EADF609517A013B6E af5cf2afc8f756beba335c57287d35ac0465917999e7ea28617c6105ce4b74de 1f3fbbc3-7c52-11f0-b405-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=195510 Pravna fakulteta 0 0 0