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Title:PROBLEMATIKA PRIKRITIH IZPLAČIL DOBIČKA V SLOVENIJI IN NEMČIJI PRI DRUŽBAH Z OMEJENO ODGOVORNOSTJO
Authors:ID Zajtl, Aleksandra (Author)
ID Kokotec-Novak, Majda (Mentor) More about this mentor... New window
Files:.pdf UNI_Zajtl_Aleksandra_2012.pdf (719,68 KB)
MD5: 5C9FABA8323DAD90934EBB9468538BE7
PID: 20.500.12556/dkum/5cbc83b1-860c-452d-9790-008a6234d490
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Proučili smo pomen prikritega izplačila dobička in predstavili pomembnost pravilne opredelitve tovrstnih izplačil – ali gre res za prikrito izplačilo dobička ali pa morda za drug dohodek. Napačna interpretacija izplačil nas namreč vodi do nepravilne obdavčitve tovrstnih izplačil, saj bo v primeru, da gre za prikrito izplačilo dobička, takšno izplačilo obdavčeno kot dividenda, v nasprotnem primeru pa kot drug dohodek. Bistvo prikritega izplačila dobička je v zagotovitvi koristi družbenikov s strani družbe, kar navzven ni razvidno kot izplačilo, temveč ostane prikrito. Gre za zagotovitev posebne premoženjske koristi družbeniku, vendar pa je predpogoj za takšno izplačilo societetno razmerje. Prikrito izplačilo dobička opredeljujeta tako korporacijska kot davčna zakonodaja, ki sicer zasledujeta različne cilje, vendar pa obe zakonodaji tovrstna izplačila prepovedujeta. Korporacijsko pravo varuje interese družbe in družbenikov, medtem ko davčna zakonodaja varuje interese države, saj je njen cilj v zaščiti davčne osnove družbe kot zavezanke za davek. V praksi prikrita izplačila dobička družbe največkrat opredeljujejo kot davčno priznan odhodek, kar pomeni, da takšna izplačila znižujejo davčno osnovo, čeprav davčna zakonodaja določa, da je prikrito izplačilo dobička davčno nepriznan odhodek, kar pomeni, da je obveznost družbe, da poveča davčno osnovo za znesek prikritega izplačila dobička. Davčna zakonodaja določa pravila obdavčitve tovrstnega izplačila z vidika družbe izplačevalke in z vidika prejemnika prikritega izplačila dobička. Družba izplačevalka mora narediti korekcijo davčne osnove, kar pomeni povečanje prihodkov v davčnem obračunu ali zmanjšanje davčno priznanih odhodkov za znesek, ki je enak prikritemu izplačilu dobička. Ob izplačilu mora ustrezno obračunati in odtegniti davčni odtegljaj, saj prikrito izplačilo dobička sodi med dividendam podobne dohodke, vendar pa davčni odtegljaj plača prejemnik prikritega izplačila dobička. Nemška zakonodaja, tako davčna kot korporacijska, ni imela oblikovane definicije prikritih izplačil dobička, ampak je opredelitev pojma in predpostavke prikritega izplačila dobička oblikovala dolgoletna sodna praksa. Opredelitev oziroma definicija tovrstnih izplačil se je z leti spreminjala, ampak ne glede na to je bil vedno cilj nemške sodne prakse v zaščiti davčne osnove pred samovoljnimi posegi družbenikov v premoženje družbe. Tako so kot prikrita izplačila opredeljena vsa izplačila, ki jih družba izvrši družbeniku na podlagi družbenega razmerja in ki imajo podlago v sklepu družbe o delitvi dobička.
Keywords:Davčno pravo, korporacijsko pravo, prikrito izplačilo dobička, družba – izplačevalka, družbenik – prejemnik, predpostavke prikritega izplačila dobička, davčna osnova, davčni odtegljaj.
Place of publishing:Maribor
Publisher:[A. Zajtl]
Year of publishing:2012
PID:20.500.12556/DKUM-37134 New window
UDC:336.22
COBISS.SI-ID:11247132 New window
NUK URN:URN:SI:UM:DK:S4ND0KZM
Publication date in DKUM:07.12.2012
Views:4822
Downloads:485
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:PROBLEMATIC OF CONCEALED PROFIT PAYOUTS IN SLOVENIA AND GERMANY WITHIN LIMITED LIABILITY COMPANIES
Abstract:We studied the role of concealed profit payouts and presented the importance of correct definition of such payouts - is something really a concealed profit payout or might it be any other income. Namely, an incorrect interpretation of payouts can lead to incorrect taxation of such payouts, because in case of an actual concealed profit payout, the latter is taxed as a dividend, whereas in other cases it is taxed as other incomes. The essence of concealed profit payouts is to provide partners with benefits from the company's side, which is outwardly not revealed as a payout, but rather remains concealed. Evidently, the aim of concealed profit payouts is to provide specific benefits for partners, a precondition for which is societetno relationship. Concealed profit payouts are defined by corporate as well as tax laws, which otherwise follow different aims, but both forbid such payouts. Corporate law protects interests of a company and partners, whereas tax law protects interests of a country, for it is its key aim to protect company tax base as liable for the tax. Concealed profit payouts are in practice most often defined as tax deductible costs, which means that such payouts reduce tax base, which is in contradiction to tax law, according to which it is an obligation of a company to generate a larger tax base for the amount of concealed profit payout. Tax law determines the taxation rules of such payouts for a company-payer as well as for a beneficiary of a concealed profit payout. The company-payer must do a correction of a tax base, which means increase of profits in a tax return or deduction of tax accepted costs for the amount which equals the concealed profit payout. At payout, tax deducted at source should be calculated accordingly, since concealed profit payouts are categorized as a dividend-like income; however, tax deducted at source is paid by the beneficiary of a concealed profit payout. . German tax as well as corporate law did not clearly define concealed profit payouts, a clear definition of both was rather formulated by the long years of case law. A definition of such payouts then changed many times in the following years, but regardless of that one of the aims of German case law remained to protect the tax base from arbitrary interference in the assets of the shareholders. And so the term concealed profit payouts covers all payouts which are done by companies to their partners on the basis of social relationships, and which have no basis in the decision of the company profit-sharing.
Keywords:Tax law, corporate law, concealed profit payouts, company – payer, partner – recipient, assumptions of concealed profit payouts, tax base, tax deduced at source.


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