ANALIZA UKREPOV BOJA PROTI UTAJAM DDV V LUČI SODNE PRAKSE SODIŠČA EVROPSKE UNIJE

Češnovar, Jožica

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	ANALIZA UKREPOV BOJA PROTI UTAJAM DDV V LUČI SODNE PRAKSE SODIŠČA EVROPSKE UNIJE
Authors:	ID Češnovar, Jožica (Author) ID Kobal, Aleš (Mentor) More about this mentor... ID Knez, Rajko (Comentor)
Files:	MAG_Cesnovar_Jozica_2014.pdf (1,88 MB) MD5: E208AC376B795D573CD940C59D6B8D04
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	Delo temelji na analizi sodne prakse Sodišča EU s področja ukrepov držav članic EU v boju proti utajam DDV in zlorabam sistema DDV, in sicer ukrepa odvzema pravice iz sistema DDV, ukrepa solidarne odgovornosti za plačilo tujega davka, ukrepov za obravnavo shem nezakonitega davčnega optimiranja in nekaterih ukrepov s področja odmere in pobiranja DDV. Našteti ukrepi so v nalogi predstavljeni v kontekstu celote ukrepov v boju proti utajam DDV, ki so bili od leta 2006 dalje sprejeti na ravni EU in v Sloveniji. Posebna pozornost je namenjena institutu solidarne odgovornosti za plačilo tujega davka, institutu vračila DDV v posebnih primerih in institutu predložitve instrumenta zavarovanja izpolnitve DDV. Naloga predstavlja tudi aktualno slovensko davčno in sodno prakso s področja boja proti utajam DDV in razmišljanja avtorice o ključnih dilemah bodoče davčne in sodne prakse ter DDV zakonodaje s tega področja.
Keywords:	Davek na dodano vrednost, ukrepi v boju proti utajam DDV in zlorabam sistema DDV, sodna praksa Sodišča EU s področja boja proti utajam in zlorabam DDV, solidarna odgovornost za plačilo tujega davka, vračilo DDV v posebnih primerih, posebni primeru predložitve instrumenta zavarovanja izpolnitve DDV.
Place of publishing:	Maribor
Publisher:	[J. Češnovar]
Year of publishing:	2014
PID:	20.500.12556/DKUM-47059
UDC:	336.2(043.2)
COBISS.SI-ID:	4834603
NUK URN:	URN:SI:UM:DK:HMRF0ARQ
Publication date in DKUM:	12.02.2015
Views:	2503
Downloads:	640
Metadata:
Categories:	PF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:	English
Title:	ANALYSIS OF MEASURES TAKEN AGAINST VAT EVASION IN THE LIGHT OF CASE LAW OF THE EUROPEAN COURT OF JUSTICE
Abstract:	The paper is based on the analysis of the European Court of Justice case law in the field concerning the measures taken by the Member States of European Union to fight against the VAT evasions and the misuse of VAT system, namely the withdrawal of a right from the VAT system, joint and several liability for the payment of foreign tax, treatment of schemes of illegal tax optimisation and some other measures in the field of assessment and raising of VAT. The paper presents the measures in the context of all measures regarding the fight against VAT evasions, which were adopted in 2006 at the EU level and in Slovenia. Special attention is placed to the institute of joint and several liability for the payment of foreign tax, the institute of VAT refund in special cases, and the institute of presenting a guarantee document for the fulfilment of VAT. The paper presents also the current Slovene tax practice and case law in the field of activities aimed at preventing VAT evasion, and includes the writer’s opinion about the key dilemmas concerning the future tax practice and case law and VAT legislation.
Keywords:	Value Added Tax, measures to fight VAT evasions and misuse of VAT system, European Court of Justice case law in the field of VAT evasions and misuse, joint and several liability for the payment of foreign tax, refund of VAT in special cases, presentation of a guarantee document for the fulfilment of VAT.

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back