(POPRAVEK) ODBITKA TER (POPRAVEK) OBRAČUNANEGA DDV V STEČAJNEM POSTOPKU NAD PRAVNO OSEBO

Mrvar, Sandi

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Title:	(POPRAVEK) ODBITKA TER (POPRAVEK) OBRAČUNANEGA DDV V STEČAJNEM POSTOPKU NAD PRAVNO OSEBO
Authors:	ID Mrvar, Sandi (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Mrvar_Sandi_2016.pdf (2,19 MB) MD5: C9D6C67B622797577129892514217913
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	V magistrski nalogi prikazujem prepletanje nacionalne davčne in insolvenčne zakonodaje v zvezi s popravkom obračunanega in popravkom odbitka DDV v primeru neplačanih transakcij v stečajnem postopku. DDV direktiva državi članici dopušča, da določi pogoje popravljanja davčne osnove v primeru, da ostanejo transakcije neplačane, hkrati pa DDV direktiva državi članici nalaga, da določi podrobnosti v primeru, da zahteva tudi popravek odbitka DDV v primeru, da ostanejo transakcije neplačane. Nacionalna zakonodaja podrobnosti v zvezi s popravkom odbitka v primeru neplačanih transakcij ne vsebuje. Zdi se, da izvršilna veja preko pojasnil ter posamičnih aktov ter sodna veja s sodnimi odločbami določata materijo, ki priteče zakonodajalcu. Magistrska naloga predvsem nacionalno davčno ureditev popravka odbitka od neplačanih transakcij postavlja predvsem v kontekst DDV direktive ter v kontekst razumevanja in argumentacije v pravu.
Keywords:	Popravek davčne osnove, popravek obračunanega DDV, popravek odbitka DDV, neplačane transakcije, stečajni postopek.
Place of publishing:	Maribor
Publisher:	[S. Mrvar]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61302
UDC:	336.22:364.3-624(043.3)
COBISS.SI-ID:	5206827
NUK URN:	URN:SI:UM:DK:QFDGDCQV
Publication date in DKUM:	10.10.2016
Views:	1998
Downloads:	242
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	(Adjustment of) VAT deductions and (adjustment of) VAT charged in the bankruptcy proceedings of a legal person
Abstract:	This master thesis shows the relationship of the national tax and insolvency legislation in connection with the adjustment of the tax base and the correction of VAT deduction in the event of unpaid transactions in the bankruptcy proceedings. A Member State may in accordance with the VAT Directive lay down the conditions correction of the tax base in the case of transactions remaining unpaid. If a Member State requests a adjustment of VAT deduction in the case of transactions remaining unpaid, the Member State should in accordance with the VAT Directive lay down the details. National tax legislation does not provide details concerning correction of VAT deduction in the event of unpaid transactions. It seems that the executive branch of government through the explanations and individual acts and the judicial branch of power with judicial decisions determine the matter, which is in the domain of the legislative branch. National tax rules on adjustment of VAT deduction of unpaid transactions in the master's thesis set mainly in the context of the VAT Directive and in the context of understanding and argumentation in law.
Keywords:	Correction of the tax base, adjustment of VAT charged, adjustment of the deduction of VAT unpaid transactions, bankruptcy proceedings.

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