DAVČNOPRAVNI VIDIKI ODVZEMA PREMOŽENJSKE KORISTI, PRIDOBLJENE S KAZNIVIM DEJANJEM ALI ZARADI NJEGA

Pridigar, Ivan

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	DAVČNOPRAVNI VIDIKI ODVZEMA PREMOŽENJSKE KORISTI, PRIDOBLJENE S KAZNIVIM DEJANJEM ALI ZARADI NJEGA
Authors:	ID Pridigar, Ivan (Author) ID Škof, Bojan (Mentor) More about this mentor... ID Dežman, Zlatan (Comentor)
Files:	MAG_Pridigar_Ivan_2016.pdf (1,60 MB) MD5: 7E68C05F33080913704D77620E2195D8
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	V magistrski nalogi avtor obravnava davčne vplive odvzema premoženjske koristi, pridobljene s kaznivim dejanjem ali zaradi njega, z vidika oseb, katerim je premoženjska korist odvzeta – storilca kaznivega dejanja ali prejemnika premoženjske koristi ter z vidika oškodovanca kaznivega dejanja. Uvodoma je institut odvzema premoženjske koristi, pridobljene s kaznivim dejanjem ali zaradi njega, uvrščen v sistem odvzema premoženja. Pri tem je analizirano razmerje med odvzemom premoženjske koristi, odvzemom premoženja nezakonitega izvora in obdavčitvijo nenapovedanih dohodkov. Podrobno je obravnavan način izračuna višine premoženjske koristi, v okviru katerega je posebna pozornost namenjena stroškom kaznivega dejanja ter vplivu obračunanih in plačanih davkov na višino premoženjske koristi. Magistrska naloga z vidika DDV, davka od dohodkov pravnih oseb in dohodnine podrobno obravnava vpliv odvzete premoženjske koristi na že obračunane davke pri osebi, ki ji je bila premoženjska korist odvzeta. Pridobljena kazenskopravna izhodišča o višini premoženjske koristi so podlaga za izpeljavo konkretnih davčnopravnih implikacij prehoda premoženja kot posledice kaznivega dejanja na strani storilca kaznivega dejanja in na strani oškodovanca. Magistrska naloga poda odgovore na številna vprašanja o davčnih vplivih kaznivih dejanj in kazenskega postopka ter razmerjih med odvzemom premoženjske koristi po kazenskem zakoniku, odvzemu premoženja nezakonitega izvora po ZOPNI in obdavčitvijo nenapovedanih dohodkov po ZDavP-2. Iz zaključnih ugotovitev so razvidni vplivi posameznih davkov na višino premoženjske koristi, pridobljene s kaznivim dejanjem ali zaradi njega, ter vplivi odvzema premoženjske koristi na davčne obveznosti storilca ali prejemnika premoženjske koristi in oškodovanca. Takšne ugotovitve potrjujejo, da prehod premoženja, ki je posledica kaznivega dejanja, za storilca in oškodovanca predstavlja ekonomske posledice, ki so predmet obdavčitve. Hkrati ugotovitve v magistrski nalogi dajejo koristno teoretično podlago sodiščem ter strankam v kazenskem postopku pri odločanju o odvzemu premoženjske koristi in ugotavljanju višine le-te ter davčnemu organu in strankam v davčnih postopkih za pravilno davčno obravnavo ekonomskih posledic kaznivih dejanj.
Keywords:	konfiskacija, odvzem premoženjske koristi, višina premoženjske koristi, stroški kaznivega dejanja, dohodnina, davek od dohodka pravnih oseb, DDV, ZOPNI, obdavčitev nenapovedanih dohodkov, ekonomske posledice kaznivega dejanja
Place of publishing:	Maribor
Publisher:	[I. Pridigar]
Year of publishing:	2016
PID:	20.500.12556/DKUM-59467
UDC:	336.22(043.3)
COBISS.SI-ID:	5171755
NUK URN:	URN:SI:UM:DK:VYEJ8SMI
Publication date in DKUM:	15.09.2016
Views:	2030
Downloads:	286
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:	Tax law aspects of the Criminal Forfeiture
Abstract:	In this Master's thesis, the author addreses tax implications arising from Criminal Forfeiture, from the perspective of persons to whom the assets are confiscated - person committing a crime or the recipient of the assets and from the perspective of the victim of the crime. Initially the author classifies the institute of Criminal Forfeiture in the system of confiscation of property in Slovenia. In doing so, he analyzes the relationship between Criminal Forfeiture, forfeiture of property of illegal origin and the taxation of unannounced incomes. Special attention is dedicated to the method of calculating the amount of proceeds of crime, in which special attention is paid to the costs of the crime and the impact of the accounted and paid taxes in the amount of proceeds of crime. Master's thesis details the impact of the confiscated proceeds on taxes already levied on a person who has been deprived of the proceeds, in terms of VAT, corporation tax and personal income tax. Lessons on the amount of proceeds of crime, based on criminal law findings are basis for the implementation of specific tax law implications of the transfer of assets as a result of the criminal offense to the side of the person committing a crime and to the side of the victim. Master's thesis provides answers to several questions regarding the tax impact of the criminal offense and the criminal proceedings and relationships between Criminal Forfeiture under the Criminal Code, forfeiture of property of illegal origin under ZOPNI and the taxation of unannounced incomes under the ZdavP-2. The final conclusions show the effects of different taxes on the amount of proceeds of crime and the effects of deprivation of the proceeds of crime on the tax liability of the person commiting a crime or the recipient of the proceeds and the victim. Such findings confirm that the transition of property as a result of the criminal offense, presents the economic consequences for the offender and the victim, which are subject to taxation. At the same time the conclusions of the Master's thesis provide useful theoretical basis for the court and the parties to the criminal proceedings when deciding on Criminal Forfeiture and determining the amount thereof and the tax authorities and clients in tax procedures for proper tax treatment of the economic consequences of the criminal offenses.
Keywords:	Confiscation, Criminal Forfeiture, amount of proceeds of crime, costs of crime, personal income tax, corporation tax, VAT, ZOPNI, taxation of unannounced incomes, economic consequences of the criminal offense

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back