Harmonizacija davka na dodano vrednost v Evropski uniji s poudarkom na davčnih stopnjah

Prebil, Darja

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Title:	Harmonizacija davka na dodano vrednost v Evropski uniji s poudarkom na davčnih stopnjah
Authors:	ID Prebil, Darja (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Prebil_Darja_2016.pdf (1,24 MB) MD5: 6025CA46E737B184BD77E13ECFEC053B
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	V magistrski nalogi analiziram proces harmonizacije na področju davka na dodano vrednost v Evropski uniji. Od uvedbe davka na dodano vrednost je bila obdavčitev prometa blaga in storitev po načelu namembne države zamišljena kot začasna rešitev in Evropska komisija si je ves čas prizadevala za prehod na obdavčitev po načelu države porekla. S tem bi bili izpolnjeni pogoji za polno delovanje notranjega trga, kjer bi bil promet blaga in storitev med državami članicami obdavčen na enak način kot promet na nacionalnem trgu. Za vzpostavitev resničnega notranjega trga EU je potrebno končati prehodno obdobje, ki je še vedno v veljavi. Uvedba dokončnega sistema davka na dodano vrednost v skladu z načelom države porekla zahteva večjo stopnjo usklajenosti v strukturi in višini davčnih stopenj med državami. Evropska komisija je vedno trčila na kar močan odpor držav članic na vse predloge za zmanjšanje razlik v nacionalnih davčnih sistemih. Podrobno je analizirana kompleksnost pravnih predpisov, na katerih temelji prehodna ureditev, ki dopušča državam članicam nadaljevanje uporabe številnih izjem, ki odstopajo od splošnih pravil in niso združljiva s temeljnimi cilji notranjega trga. V zaključnih ugotovitvah je analizirana možnost, da bo dokončna ureditev davka na dodano vrednost sploh uveljavljena in če, kakšna bo lahko končna različica te ureditve.
Keywords:	harmonizacija, DDV, enotni trg, davčna nevtralnost, enotna davčna stopnja, načelo namembne države, načelo države porekla, davek na potrošnjo, prehodna ureditev.
Place of publishing:	Maribor
Publisher:	[D. Prebil]
Year of publishing:	2016
PID:	20.500.12556/DKUM-59370
UDC:	336.22(043.3)
COBISS.SI-ID:	5164587
NUK URN:	URN:SI:UM:DK:ZTEOLMA2
Publication date in DKUM:	14.09.2016
Views:	1695
Downloads:	290
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	Harmonization of value added tax in the European Union with an emphasis on tax rates
Abstract:	This Masters thesis examines the harmonization process of value added tax in the European Union. Since the introduction of VAT, the taxation of supplies of goods and services on the destination principle have been envisaged as a temporary solution and the European Commission has all the time been seeking the solution for shifting to the taxation, based on the origin principle. This would facilitate the full functioning of the internal market, where trading transactions of goods and services between Member States would be applied in the same way as the one on national market. For the establishment of EU internal market it is essential to end the transitional period, which is still in force. Introduction of definitive VAT system, based on the origin principle, requires a greater degree of harmonization in the structure and the level of tax rates between the Member States. The European Commission has always been facing with strong opposition from Member States on various proposals to reduce differences between national tax systems. The transitional regime’s legal provisions complexity, have been accurately examined. This existing system, allows Member States to continue the use of a number of exemptions that deviate from the general rules and are not compatible with the fundamental objectives of the internal market. In the concluding observations, I am examining the possibility that the definitive VAT regime could be implemented at all, and what will be the final version of such a regime.
Keywords:	harmonisation, VAT, single market, tax neutrality, single tax rate, destination principle, origin principle, consumption tax, transitional system.

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