National and University Library, Ljubljana (NUK)
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Pravno neopredeljeni instituti ES o skupnem sistemu DDV in s tem povezana odstopanja pri načinu reševanja davčnih problemov v posameznih državah članicah EUPozvek, Maruša ; Kobal, Aleš, pravoPri mednarodnem poslovanju v sistemu DDV je treba veliko pozornosti nameniti veljavni zakonodaji v drugi državi, bodisi državi članici ali tretji državi. Nejasne definicije v direktivi o DDV lahko ... nacionalnim davčnim organom omogočajo preveč manevrskega prostora pri odločanju in podajanju stališč, ki so za davčnega zavezanca zavezujoča. Če torej nacionalni organi različno razlagajo iste institute in drugače uporabljajo enake ukrepe, to lahko privede do kršitev pravic davčnih zavezancev. Razlike v pristopih lahko povzročijo resne težave, kot je dvojno obdavčevanje ali to, da obdavčitve sploh ni. S tem se ustvarja pravna negotovost in povzročajo nepotrebni materialni stroški za gospodarske subjekte, ki poslujejo po vsej EU. S sistemom DDV v mednarodni trgovini so tesno povezane trgovinske klavzule Incoterms, saj se z vključitvijo ene od klavzul v kupoprodajno pogodbo stranki jasno in nedvoumno dogovorita o tem, kdaj šteje, da je prodajalec izpolnil svojo dolžnost dobave blaga. Med zavezanci ABC-transakcij v sistemu DDV večkrat prihaja do sporov, ker mora vsak člen v verigi dokazovati, da je izpolnil vse svoje davčne obveznosti.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (44, [št.] 8, 2018, str. 1386-1410)Type of material - article, component part ; adult, seriousPublish date - 2018Language - slovenianCOBISS.SI-ID - 5693227
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http://www.podjetjeindelo.si/LITE/Besedilo.aspx?SOPI=L030Y2018V8P1386N1
Digitalna knjižnica Slovenije - dLib.siDostop z namenskih računalnikov v prostorih NUK
source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (44, [št.] 8, 2018, str. 1386-1410)
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Database name | Field | Year |
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Pozvek, Maruša | |
Kobal, Aleš, pravo | 15693 |
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