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Title:Davčni vidik `sale & leaseback´ transakcij
Authors:ID Dražnik, Rosana (Author)
ID Odar, Marjan (Mentor) More about this mentor... New window
Files:.pdf MAG_Draznik_Rosana_2016.pdf (1,86 MB)
MD5: DD2BE8CEA19C010A2068A285D0ED2E25
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:V magistrski nalogi je obravnavan pravni, računovodski in davčni vidik lizing transakcij in v okviru tega podrobneje transakcij »sale & leaseback« kot posebne vrste transakcij, ki jo nekateri avtorji uvrščajo med vrste lizinga, drugi pa kot povsem posebno vrsto finančne transakcije. V uvodu je predstavljen termin lizing in podana je pravna problematika pri pogodbah o lizingu. Osrednji del naloge je analiza računovodskega in predvsem davčnega pogleda na lizing ter transakcije »sale & leaseback«. V davčnem delu je posebna pozornost namenjena vprašanju oziroma povezanosti med pravno in ekonomsko naravo transakcij ter dejavniki, ki pomembno vplivajo na davčno presojo tako v okviru normalnega razvoja transakcije kot še bolj poudarjeno v primeru predčasnih prenehanj pogodbenega razmerja. Ker se gospodarsko življenje odvija v globalnem mednarodnem okolju, Slovenija pa je kot članica EU še bolj ujeta v vse povezave v Uniji, je del naloge tudi predstavitev vpliva mednarodnega sklepanja poslov »sale & leaseback« in ovir, ki so jim poslovni subjekti pri tem izpostavljeni. Iz naloge in sklepnih ugotovitev je razvidno, da so lahko transakcije »sale & leaseback« tudi sredstvo za davčno optimiranje tako v okvirih mednarodnega kot nacionalnega okolja, poleg tega so poslovni subjekti pri njihovem sklepanju izpostavljeni mnogim pastem, ki lahko vodijo v dvojno obdavčitev. Razlike v nacionalnih zakonodajah tudi v državah članicah EU imajo pomemben vpliv na poslovanje in posledično lahko v nalogi ugotovimo, da enotni trg v EU ne more v celoti zaživeti tudi zaradi davčnih ovir. Izsledki naloge so lahko koristna teoretična podlaga poslovnim subjektom pri njihovih odločitvah o poslovanju na domačem trgu ali v mednarodnem okolju ter še posebej o tem, kako se izogniti pastem, ki jih lizinški posli in še posebej transakcije »sale & leaseback« prinašajo tako lizingojemalcem kot lizingodajalcem.
Keywords:finančni in poslovni lizing, prodaja s povratnim najemom (sale & leaseback), mednarodna obdavčitev, prenos pravice do razpolaganja in DDV, predčasno prenehanje pogodbe o lizingu.
Place of publishing:Maribor
Publisher:[R. Dražnik]
Year of publishing:2016
PID:20.500.12556/DKUM-59642 New window
UDC:336.22.073.513.12(043.3)
COBISS.SI-ID:5206059 New window
NUK URN:URN:SI:UM:DK:AFWMIZOK
Publication date in DKUM:15.09.2016
Views:2643
Downloads:338
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:Taxation of sale & leaseback transactions
Abstract:In this Master's thesis, legal, accounting and tax implications of leasing are presented in addition to an in depth presentation ofsale & leaseback as a special kind of transaction, which is seen by some authors as avariation of leasing and by others as a separate kind of financial transaction. Firstly the term 'leasing' is defined which is followed by a presentation ofleasing from a legal perspective. This is further developed with the analysis of the accounting and tax implications of the transaction. From a tax perspective, special attention is given to the question of correlation between the legal and economic nature of leasing. Furthermore, attention is paid tothe factors that can significantly influence tax treatment in the case of normal business development or in the case the contract is terminated early. Due to economics being a part of the global international market and Slovenia as an EU member being even more a part of EU connections, the international concept of sale & leaseback transactions and the pitfalls to which business entities are exposed by going global are presented in thisMaster's thesis. This Master's thesis and the final conclusions it reaches, show that sale & leaseback can be used for a tax optimisation in international and domestic transactions. On the other hand by concluding leasing contracts, business entities can also be exposed to many risks, which can lead to a double taxation. Differences in domestic legislation, also among EU member states, have an important impact on businesses and by that we can also establish that tax obstacles and lack of harmonisation are some of the reasons why a single market concept in the EU can not fully develop. The findings of this Master's thesis offer a useful theoretical base for busines entities to decide whether they will conduct their business locally or internationally in addition to being a helpful means of establishing how to avoid pitfalls that leasing and especially sale & leaseback transactions can bring to both leasees and lessors.
Keywords:financial and operative lease, sale & leaseback, international taxation, right to dispose and VAT, early termination of contract


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