PREPREČEVANJE SISTEMSKIH UTAJ DDV S POUDARKOM NA AKTIVNI DAVČNI OBRAVNAVI "KANALSKIH DRUŽB"

Škof Kurnik, Mateja

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Title:	PREPREČEVANJE SISTEMSKIH UTAJ DDV S POUDARKOM NA AKTIVNI DAVČNI OBRAVNAVI "KANALSKIH DRUŽB"
Authors:	ID Škof Kurnik, Mateja (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Skof_Kurnik_Mateja_2016.pdf (1,81 MB) MD5: 0FF4AF3C52482877B4F39B38D8D8BC7D
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	Goljufije na področju DDV se znotraj držav članic EU pojavljajo v različnih oblikah, od sive ekonomije, lažnih zahtevkov za vračilo, nezakonitih odbitkov, ... Splošno pravilo obdavčitve med državami članicami EU zagotavlja, da so dobave blaga v drugo državo članico EU obdavčene po stopnji in pogojih te namembne države članice EU. Takšna ureditev obdavčitve sistem DDV izpostavlja utajam. Najpogostejša vrsta utaje, ki izkorišča takšen sistem, je tako imenovana " Intra-Community Missing Trader " (MTIC) utaja – tukaj gre za kombinacijo domačih dobav znotraj države članice EU (DDV se obračuna), z dobavami med državami članicami EU (oproščene DDV). Takšne goljufije organizirajo kriminalne združbe. V zadnjih letih je opaziti vedno večje vključevanje trgovcev iz tretjih držav. Eden izmed pomembnejših subjektov v takšni dobavni verigi je tudi kanalska družba. To je družba, ki sodeluje v transakcijah, ki so vključene v davčno utajo v drugi državi. Njena naloga je, pridobiti blago iz ene države članice EU in ga dobaviti - kanalizirati v isto ali drugo državo članico EU. Iz sodb Sodišča Evropske unije je razvidno, da mora biti davčni zavezanec, ki je vedel ali bi moral vedeti, da je z nakupom sodeloval v transakciji, povezani z utajo, obravnavan kot udeleženec v tej goljufiji, ne glede na to, ali je od preprodaje blaga imel korist ali ne. Zaradi navedenega bi davčne uprave morale celovito aktivno davčno obravnavati kanalske družbe, tako na področju sprejemanja zakonodaje, ki bo preprečevala izvedbo utaje, na področju upravnega sodelovanja, kot tudi na področju odrekanja pravic kanalskim družbam v nadzornih postopkih, ki jim po sistemu DDV pripadajo (pravica do odbitka, pravica do oprostitve obračunavanja DDV), v kolikor so te vedele ali bi morale vedeti, da sodelujejo v sistemski utaji DDV. Boj proti utajam DDV zahteva tesno sodelovanje med državami članicami ter sodelovanje med davčnimi upravami, carino, policijo in tožilci, zahteva pa tudi učinkovite mehanizme za odkrivanje in preprečevanje davčnih utaj. MTIC utaje so organizirane s strani kriminalnih združb, zato je nujno potrebno te vrste utaj okvalificirati kot kazniva dejanja.
Keywords:	DDV, sistemske utaje DDV, kanalska družba, neplačujoči gospodarski subjekt, mehanizmi za preprečevanje sistemskih utaj, vedel ali moral vedeti, davčna zatajitev.
Place of publishing:	Maribor
Publisher:	[M. Škof Kurnik]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61281
UDC:	336.222(043.3)
COBISS.SI-ID:	5233451
NUK URN:	URN:SI:UM:DK:F0KB3TOM
Publication date in DKUM:	18.11.2016
Views:	2764
Downloads:	250
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	Prevention of organised VAT frauds with the focus on more active tax supervision of "conduit companies"
Abstract:	VAT fraud takes different forms within the Member States, from the black economy to fraud caused by false returns, unauthorized deductions, … A general rule provide that intra-Community supplies of goods between taxable persons are taxed at the rate and conditions of the Member State of destination. This exemption mechanism exposes the VAT system to fraud. The most common type of fraud that takes advantage of such system is so called "Intra-Community Missing Trader" (MTIC) fraud - The transactions within a Member State (VAT is charged) are fraudulently combined with intra-Community transactions (no VAT). This kind of frauds are organised by criminal groups. In last years a growing involvement of traders in third countries has been observed. One of the most important subjects in MTIC fraud is the conduit company. A conduit company is a trader that partakes in a transaction that is connected with the VAT fraud in another Member State. Its mission is to acquire goods from one Member State and then supply them to the same or another Member State. By ECJ judgments a taxable person, who knew or should have known that, by his purchase, he was taking part in a transaction connected with fraudulent evasion of VAT, must be regarded as a participant in that fraud, irrespective of whether or not he profited by the resale of the goods. This is the reason why Tax Administrations should be more active in supervising of conduit companies in the field of implementing law, which will prevent fraud, in the field of administrative cooperation and also by denying the rights of conduit companies in tax procedures to which are they, by VAT system, entitled to. Combating VAT frauds calls for close cooperation between the Member States and for cooperation between tax administrations, customs, police and prosecutors and for effective tools to prevent and detect VAT frauds. MTIC frauds are organized by criminal groups, so it is important to qualify such frauds as criminal act.
Keywords:	VAT, VAT fraud shemes, MTIC fraud, conduit company, mising trader, effective tools to prevent and detect VAT fraud, taxable person knew, or should have known, VAT fraud as criminal act.

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