Kapitalski dobiček pri razpolaganju z nepremičninami

Salmič, Maja

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Title:	Kapitalski dobiček pri razpolaganju z nepremičninami
Authors:	ID Salmič, Maja (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Salmic_Maja_2016.pdf (1,02 MB) MD5: F1267F027B362683B3172675E18E819F
Language:	Slovenian
Work type:	Master's thesis/paper
Organization:	PF - Faculty of Law
Abstract:	Razpolaganja z nepremičninami so po trenutno veljavni pravni ureditvi, tako v Sloveniji kot tudi v drugih državah, podvržena določeni davčni obravnavi. Pojem nepremičnine je enak pojmu zemljišča oziroma zemljiške parcele, kot jo opredeljuje zemljiškoknjižno pravo. Osrednja stvarna pravica, ki jo ima neka oseba na nepremičnini, je lastninska pravica. Ta pravica daje imetniku pravico posedovati stvar, jo rabiti in uživati ter z njo razpolagati. Z nepremičninami oziroma z lastninsko pravico na nepremičninah je mogoče razpolagati popolno ali omejeno, vendar v obeh primerih ne preko meja lastnikovih upravičenj (nemo plus iuris ad alium transfere potest, quam ipse haberet). Trg nepremičnin v Sloveniji je reguliran s strani države, tudi po davčni plati, saj nepremičnine predstavljajo dobrino, ki je zaradi njenega pomena ni mogoče oziroma je država ne želi prepustiti zgolj zakonitostim ponudbe in povpraševanja, ampak želi njihov promet nadzorovati oziroma vsaj usmerjati. Razpolaganje z nepremičninami je (med drugim) podvrženo tudi obdavčitvi z davkom na kapitalski dobiček. Kapitalski dobiček je dobiček, ki je (morebiti) dosežen z odsvojitvijo kapitala. V slovenskem pravnem sistemu predstavlja kapitalski dobiček razliko med vrednostjo kapitala ob odsvojitvi in njegovo vrednostjo ob pridobitvi. Med kapital, od katerega se ugotavlja kapitalski dobiček, med drugim štejemo tudi nepremičnine. Za celovit pregled obdavčitve kapitalskih dobičkov, doseženih pri razpolaganju z nepremičninami, je uvodoma v nalogi podana opredelitev pojma nepremičnine ter analiza možnih načinov razpolaganja z nepremičninami. V nadaljevanju je poudarek na davčni obravnavi kapitalskega dobička, ki je (morebiti) dosežen pri razpolaganju z nepremičninami (opredelitev davčne osnove, določitev časa obdavčitve, izračun višine davka, obravnava neobdavčljivih dobičkov in oprostitev, možnost odloga ugotavljanja davčne obveznosti, postopek odmere davka). Predstavljen je tudi primerjalno-pravni prikaz ureditve obdavčitve kapitalskih dobičkov, doseženih pri razpolaganju z nepremičninami, v nekaterih evropskih državah.
Keywords:	davčno pravo, nepremičnina, razpolaganje z nepremičninami, davki, kapitalski dobiček, obdavčitev kapitalskega dobička
Place of publishing:	Maribor
Year of publishing:	2016
PID:	20.500.12556/DKUM-61325
COBISS.SI-ID:	5243691
NUK URN:	URN:SI:UM:DK:WH1ZZJ78
Publication date in DKUM:	10.12.2016
Views:	1559
Downloads:	239
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	Capital gain achieved from the disposal of real property
Abstract:	According to the current regulation, in Slovenia as well as in other countries, are disposals of real property subject to a specific tax treatment. The concept of real property is identical to that of the land or land plots, as defined by the law of the land registry. The main real right that a person has on the property is the right of possession, which entitles the holder to hold the thing, use and enjoy it and dispose of it. With real property or with the property right can be disposed of full or limited, but in both cases, beyond the boundaries of the owner's entitlements (nemo plus iuris ad alium transfere potest, quam ipse haberet). The real property market in Slovenia is regulated by the state (even after the tax side) because the property is a commodity, which due to its importance can not be, or the state does not want to be, left solely to the laws of supply and demand, but also wants to control their market, or at least steer it. Disposal of property (among others) is subject to the tax on capital gains. The capital gain is the profit which is (possibly) achieved from the disposal of capital. In Slovenian legal system a capital gain is difference between the capital value at the disposal and its value at the time of acquisition. The capital of which is determined capital gains, among other things, also includes real property. For a comprehensive review of the taxation of capital gains achieved from the disposal of real property, in this master's thesis is introduced definition of property as well as an analysis of possible ways to dispose of the property. The emphasis is on the tax treatment of capital gains, which is (possibly) achieved from the disposal of real property (the definition of the tax base, determine the time of taxation, the calculation of the amount of the tax, treatment of non-taxable profits and the exemptions, option of deferring the detected charge, process tax assessment). Thesis also presents a comparative-law presentation of the regulation of taxation of capital gains achieved from the disposal of real property in some European countries.
Keywords:	tax law, real property, disposal of real property, taxes, capital gain, capital gain tax

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