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Obveznost vstopa v sistem DDV na področju povezanih osebPozvek, MarušaFinančna uprava Republike Slovenije je v Strateških usmeritvah in prioritetah inšpektoratov oziroma inšpekcij napovedala, da bo v letu 2022 pomemben del nadzora usmerila na identifikacijo zavezancev ... za DDV, ki se niso identificirani za DDV, pa bi se glede na obseg in vrsto dejavnosti morali, med katere spadajo tudi povezane osebe. Posledično je začel pozivati povezane osebe, naj se na podlagi določbe petega odstavka 94. člena ZDDV-1 registrirajo za DDV. V tej konkretni zadevi je sporen predvsem (ne)obstoj pravne podlage za tako ravnanje. Področje povezanih oseb je stičišče med neposrednimi davki (dohodnino in davkom od dohodka pravnih oseb) in posrednim davkom (DDV). Opredelitev povezanih oseb je namreč za namene DDV pomembna v primeru seštevanja obdavčljivega prometa povezanih oseb v povezavi z obvezno identifikacijo davčnih zavezancev za DDV.Source: Javna uprava. - ISSN 1318-2277 (Letn. 58, št. 3/4, 2022, str. 67-75, 99-100)Type of material - article, component part ; adult, seriousPublish date - 2022Language - slovenianCOBISS.SI-ID - 135971587
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Pozvek, Maruša | ![]() |
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