KRAJ OBDAVČLJIVIH TRANSAKCIJ - KRAJ OPRAVLJANJA STORITEV V SISTEMU DDV

Skitek, Ingrid

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Title:	KRAJ OBDAVČLJIVIH TRANSAKCIJ - KRAJ OPRAVLJANJA STORITEV V SISTEMU DDV
Authors:	ID Skitek, Ingrid (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UN_Skitek_Ingrid_2016.pdf (837,50 KB) MD5: EE08E96DE76DACC944E47A371456AA9F
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	V diplomski nalogi bom opredelila storitve po Zakonu o davku na dodano vrednost ter pomen kraja obdavčitve pri storitvah. Opisala bom kratek zgodovinski pregled razvoja pravil v Evropski skupnosti. Predstavljena bosta dva sistema pravil za določanje kraja opravljenih storitev (splošno pravilo ter posebna pravila) ter opis le teh. Določitev kraja obdavčitve storitve z davkom na dodano vrednost je področje, na katerem so se v preteklih letih dogajale številne spremembe v zakonodaji Evropske skupnosti in posledično tudi v nacionalnih zakonodajah držav članic. Kadar davčni zavezanec opravi storitve v drugi državi članici, kot ji pripada sam, oziroma kadar se opravijo storitve med subjektoma iz različnih držav, je potrebno določiti, kateri državi pripada davek. Določitev kraja obdavčitve ima zato v teh primerih velik pomen in pomembnost. Način določanja kraja obdavčitve je pri storitvah nekoliko poseben, saj v nekaterih primerih temelji na domnevi, da je kraj opravljanja storitev drugje, kot pa so storitve dejansko opravljene. Takšen način določanja kraja obdavčitve sledi temeljnim načelom ureditve davka na dodano vrednost, to je obdavčitev po kraju dejanske potrošnje.
Keywords:	Zakon o davku na dodano vrednost, kraj obdavčitve storitev, splošno pravilo, posebno pravilo, davčni zavezanec, poslovanje davčnih zavezancev.
Place of publishing:	Maribor
Publisher:	[I. Skitek]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61085
UDC:	336.22(043.2)
COBISS.SI-ID:	5413163
NUK URN:	URN:SI:UM:DK:INHSEE8T
Publication date in DKUM:	19.09.2016
Views:	1777
Downloads:	103
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	PLACE OF TAXABLE TRANSACTIONS - PLACE OF SUPPLY OF SERVICES IN SYSTEM OF VALUE ADDED TAX
Abstract:	In this thesis the services under the Law on Value Added Tax and the importance of the place of taxation for services will be defined. A brief historical overview of the development of rules in the European Community will be described. Two set of rules for determining the place of performed services ( the general rule and special rules ) will be presented and described. Determining the place of taxation of services with value added tax is an area, where in recent years many changes have occurred in European Community law and consequently also in national laws of the Member States. Where a taxpayer performs services in another Member State, or where the services are carried out between entities from different countries, it is necessary to determine to which country the tax belongs. Determining the place of taxation is therefore in these cases great importance and significance. The method of determining the place of taxation for services is somewhat special, since it is in some cases based on the assumption that the place of performed services is elsewhere than actually performed services. Such a method of determining the place of taxation follows the basic principle of regulation of value added tax, this is taxation at the place of actual consumption.
Keywords:	Law on Value Added Tax, the place of taxation, the general rule, the special rule, taxable person, business taxpayers.

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