DAVEK NA DODANO VREDNOST - MEHANIZEM OBRNJENE DAVČNE OBVEZNOSTI

Vrečič, Nives

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Title:	DAVEK NA DODANO VREDNOST - MEHANIZEM OBRNJENE DAVČNE OBVEZNOSTI
Authors:	ID Vrečič, Nives (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UN_Vrecic_Nives_2016.pdf (1,15 MB) MD5: C6E2BB91030CE640A3E87DEB4C33C704
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	V diplomski nalogi se ukvarjam z mehanizmom obrnjene davčne obveznosti tako v Sloveniji, kot v EU in določenih državah članicah. Da lahko razumemo kako se uporabljajo pravila za mehanizem obrnjene davčne obveznosti so v začetku naloge opredeljeni pojmi: predmet obdavčitve, davčni zavezanec, identifikacija za namene davka na dodano vrednost, ter kraj obdavčljivih transakcij. Mehanizem obrnjene davčne obveznosti pomeni prevalitev davčnega bremena iz prodajalca na kupca oz. od izvajalca storitev na naročnika in je vsebovan že v splošnem pravilu o kraju obdavčljivih storitev. Je orodje za boj proti utajam in izmikanju plačila davka na dodano vrednst. Z novelo Zakona o davku na dodano vrednost ZDDV-1B pa se je v naš pravni sistem vnesel mehanizem obrnjene davčne obveznosti tudi za določene rizične dejavnosti z vidika utaje davkov. Novela je implementirala opcijsko ureditev mehanizma obrnjene davčne obveznosti Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost. Prevalitev obveznosti za rizične dejavnosti pa velja samo med zavezanci za davek na dodano vrednost znotraj posamezne države članice. Ker je direktiva mehanizem obrnjene davčne obveznosti določila opcijsko, se pravila za uporabo in transakcije pri katerih se mehanizem uporabi, med državami članicami razlikujejo. Pravo se nenehno razvija. Komisija je 7. aprila 2016 predstavila akcijski načrt za posodobitev sistema DDV v EU. Cilj tega načrta je preoblikovati sedanji sistem DDV v EU, da bo enostavnejši, bolj odporen na goljufije in prijaznejši za podjetja. Zajema načela za prihodnji enotni evropski sistem DDV, kratkoročne ukrepe za boj proti davčnim goljufijam, načrte za preureditev znižane stopnje DDV, predloge za poenostavitev davčnih predpisov in elektronskega poslovanja, pa tudi napoved svežnja na področju DDV, ki bo vseboval olajšave za mala in srednja podjetja. V središču je predlog, pri katerem se pri čezmejni dobavi blaga uporabi načelo države izvora.
Keywords:	Davek na dodano vrednost, davčni zavezanec, kraj obdavčitve, identifikacijska številka za namene DDV, mehanizem obrnjene davčne obveznosti.
Place of publishing:	Maribor
Publisher:	[N. Vrečič]
Year of publishing:	2016
PID:	20.500.12556/DKUM-63950
UDC:	336.22(043.2)
COBISS.SI-ID:	5237291
NUK URN:	URN:SI:UM:DK:RZIOYMYF
Publication date in DKUM:	09.12.2016
Views:	2633
Downloads:	265
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	VALUE ADDED TAX - REVERSE CHARGE MECHANISM
Abstract:	The thesis addresses the reverse charge mechanism in Slovenia, in the EU and in certain Member States. In order to understand how the reverse charge mechanism rules are applied the thesis begins with definitions of following expressions: subject to taxation, taxpayer, identification for the purposes of value added tax, and the place of taxable transactions. The reverse charge mechanism shifts the tax burden from the seller to the buyer or from the service provider to the client. It is already included in the general rule of the place of supply of services. It is a tool to combat fraud and evading payment of value added tax. In Slovenian legislation the reverse charge mechanism was introduced for certain risky activities from the perspective of tax evasion in the amendment 1B of the Value Added Tax Act. The amended act has implemented an optional arrangement of reverse charge mechanism in Directive 2006/112 / EC on the common system of value added tax. Shifting the liability for payment of VAT for risky transactions applies only among the taxpayers liable for value added tax within a single Member State. Since the directive set the reverse charge mechanism optionally, the rules for the use and transactions in which the mechanism is used, differ between Member States. The law is constantly evolving. On April 7th 2016 the European Commission presented an action plan for the modernization of the VAT system in the EU. The aim of this plan is to transform the current VAT system in the EU to be simpler, more resistant to fraud and friendlier for businesses. It covers principles for a future single European VAT system, short-term measures to tackle tax fraud, options to modernize the EU framework for Member States setting VAT rates, the proposals to simplify VAT rules for electronic commerce, as well as the announcement of a package of VAT rules, which will include incentives for small and medium-sized enterprises. The action plan is based on the proposition that the principle of the country of origin is used in the cross-border supply of goods.
Keywords:	Value-added tax, the taxpayer, the place of taxation, the identification number for the purposes of VAT, reverse charge mechanism.

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