PRIKRITA IZPLAČILA DOBIČKOV V DRUŽBI Z OMEJENO ODGOVORNOSTJO (D.O.O.) - PRAVNI IN DAVČNI VIDIK

Cencelj, Tanja

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Title:	PRIKRITA IZPLAČILA DOBIČKOV V DRUŽBI Z OMEJENO ODGOVORNOSTJO (D.O.O.) - PRAVNI IN DAVČNI VIDIK
Authors:	ID Cencelj, Tanja (Author) ID Podgorelec, Peter (Mentor) More about this mentor...
Files:	UN_Cencelj_Tanja_2015.pdf (243,47 KB) MD5: 460A73D87ECDB6CBA1794CD5BFCB384D
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Tako prikrita kot odkrita izplačila dobičkov so pri družbi z omejeno odgovornostjo dovoljena, če se z njimi ne poseže v premoženje družbe, ki je potrebno za ohranitev vezanega lastnega kapitala. O prikritem izplačilu dobička govorimo takrat, ko družba družbeniku prikrito izvrši izplačilo z dajatvami ali storitvami, katerih podlaga je določen pravni posel in je pri tem nasprotna uresničitev družbenika v celoti davčnopravno nepriznana. Družbenik pridobi korist, ki navzven ni vidna, kot izplačilo dobička. Takšno izplačilo lahko prejme neposredno sam ali posredno preko tretje osebe. Po ZDDPO - 2 so prikrita izplačila dobičkov uvrščena v predpostavko t.i. dividendam podobni dohodki – dohodki, ki niso družbeniku izplačani v smislu klasične dividende. Po ZDDPO - 2 na katerega se sklicuje tudi ZDoh - 2 se prikrita izplačila izvršijo osebi, ki je kvalificirani družbenik, ki ima več kot četrtinski lastniški delež v zavezancu, upravljanju ali nadzoru, kar mu omogoča tolikšen vpliv na delovanje zavezanca, da prikrito izplačilo lahko uveljavi na prikrit način. Motiv za prikrito izplačilo dobička je lahko poleg ekonomskih razmišljanj tudi davčne narave.
Keywords:	dobiček, premoženje, prikrita izplačila
Place of publishing:	Maribor
Publisher:	[T. Cencelj]
Year of publishing:	2015
PID:	20.500.12556/DKUM-54668
UDC:	347.72
COBISS.SI-ID:	12155420
NUK URN:	URN:SI:UM:DK:1PIRVJFR
Publication date in DKUM:	24.11.2015
Views:	2540
Downloads:	259
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	HIDDEN DIVIDENDS PROFITS OF A LIMITED LIABILITY COMPANY (L.L.C.) - A LEGAL AND TAX PERSPECTIVE
Abstract:	A limited liability company is a legal entity, responsible with its all assets. In the limited liability company upfront and hidden payments are allowed, as long as they do not interfere into the company’s assets that are necessary to maintain its tied up prime capital. We speak about the hidden profit payments when the company secretly carries out payments to a shareholder with taxes or services, which are based on a specific legal business, and where in the process the opposite realisation of the shareholder is completely tax unacknowledged. The shareholder gains a benefit which is not visible outwards as a profit payment. This kind of payment can be received directly or indirectly through a third person. According to the ZDDPO-2, the hidden payments are put into the assumption of the income similar to dividends – income that is not paid to the shareholder as a classic dividend. According to the ZDDPO-2, to whom refers also the ZDoh-2, the hidden payments are carried out to a person who is a qualified shareholder with more than a quarterly ownership share in a taxpayer, management or control. All that gives him a great power to influence the working process of the taxpayer so that he can enforce the hidden payment in a secret way. A motive for hidden profit payments can be found not only in economic thinking but also in tax related motives.
Keywords:	profit, assets, hidden payments

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