Faculty of Law, Lj. (PRFLJ)
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Izzivi obdavčitve zavarovanj odgovornosti organov vodenja in nadzora ter drugih dohodkov članov poslovodstva in nadzornih svetov [Elektronski vir] = Challenges of taxing liability insurance of management and supervisory bodies and other income of management and supervisory board membersBajuk, Valentin ; Remškar Rejc, SaraV prispevku obravnavamo problematiko obdavčitve posameznih vrst dohodkov organov vodenja in nadzora. Najprej pojasnimo ključne korporacijske pravne in pogodbene vidike razmerij gospodarskih družb z ... organi vodenja in nadzora, ki so pomembni za razumevanje davčnih posledic prejemkov članov teh organov. V nadaljevanju je podrobneje obravnavana obdavčitev nekaterih prejemkov članov organov vodenja in nadzora. V zvezi s prejemki poslovodstva obravnavamo zlasti obdavčitev plačila za delo in povračila stroškov, menedžerskih pregledov, odpravnin ter delniških in opcijskih programov nagrajevanja. V zvezi s prejemki članov nadzornih svetov pa predstavimo predvsem obdavčitev plačila za opravljanje mandata oz. funkcije ter sejnin, povračila stroškov, plačila članarin in izobraževanj. V prispevku je obravnavano pojasnilo FURS-a, ki določa način obdavčitve plačanih premij za zavarovanje odgovornosti organov vodenja in nadzora (t. i. D&O zavarovanj). Avtorja meniva, da plačanih premij teh zavarovanj zaradi posebnosti tega zavarovanja ni mogoče enoznačno pripisati posamezni zavarovani fizični osebi, zato ne gre za individualizirani obdavčljivi prejemek fizične osebe. Poleg tega za premije D&O zavarovanj tudi v ZDoh-2 ni pravil za določitev davčne osnove (višine bonitete), kar je problematično z vidika ustavnega načela zakonitosti obdavčitve na davčnem področju (147. člen Ustave RS).Source: Sir*ius [Elektronski vir] : revija za teorijo in prakso revizije, računovodstva, davkov, financ, ocenjevanja vrednosti in drugih sorodnih področij. - ISSN 2335-3252 (Let. 12, št. 1, 2024, [40] str.)Type of material - e-articlePublish date - 2024Language - slovenianCOBISS.SI-ID - 190442499
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| Database name | Field | Year |
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| Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
|---|---|
| Bajuk, Valentin |  |
| Remškar Rejc, Sara | |
Source: Personal bibliographies
and: SICRIS
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