The paper offers a general overview of options within the definition of financial derivatives. The manner of concluding an options contract, its legal characteristics and nature are presented in the ...light of the Croatian substantive law. In the overview of the types of options, the author analyzes the options prescribed by or incorporated into Croatian laws (e.g. Company Act, Takeover Act, Capital Market Act). After a general presentation and analysis of the ISDA documentation for derivatives, the history, overview and main legal issues related to the Croatian Master Agreement for financial derivatives developed within the Croatian Banking Association and ACI Croatia are elaborated. The analysis conducted in this paper demonstrates that the basic legal institutes on which the ISDA Master Agreement is based are also provided in Croatian law or in applicable EU law. All this leads the author to the conclusion that the Local Framework Agreement for Transactions with Financial Derivatives provides a reasonable tool in terms of significant reduction of legal risks and enables reasonable management of other risks to which contractors are exposed when concluding transactions with derivatives.
The banking sector still has a very important role in the prevention of money laundering and the financing of terrorism. The development of banks, which includes the expanding of their business scope ...and the content of provided services, has affected to a certain extent the development of methods and techniques of money laundering and the increasingly more present financing of terrorism. At the same time, the importance of high-risk activities within the framework of private, correspondent, digital, virtual and offshore banking is emphasized, as well as the specifics of Islamic banking and banks operating on Christian ethical principles. For reasons of diversity and complexity of provided services and products, the banking sector has developed indicators for the identification and classification of suspicious activity relating to money laundering and terrorism financing, and risk assessment operations. In support of the thesis of the attractiveness of the banking sector in the money laundering and terrorist financing and the significance of the risk-based approach, a comparison of suspicious transaction reports in the Republic of Croatia with three other countries in the region is presented.
U ovom članku ćemo ispitati sukob zakona pitanja prekograničnih transakcija vrijednosnih papira. Bavi se problemima pripisivanja lex situs vrijednosnim papirima držanim pod izravnim držanjem i ...problemima sukoba zakona vezanih uz posredovane vrijednosne papire. Analiziramo moguće varijante pravila sukoba zakona za vrijednosne papire i formuliramo vlastiti stav prema identifikaciji najučinkovitijih rješenja sukoba zakonskih pitanja.
Model of Trust in E-Transactions Pestek, Almir; Resic, Emina; Nozica, Maja
Ekonomska istraživanja,
09/2011, Letnik:
24, Številka:
3
Journal Article
Odprti dostop
Besides significant benefits, the trend of e-commerce development gives rise to a lot of challenges in terms of developing trust between the company and the consumer. A lack of trust leads to ...withdrawal from e-transactions. The paper is thus aimed at identifying and explaining the most important factors that affect the increase in users' trust in e-transactions. Besides an analysis of available papers in this area, a field research was conducted on a sample of 512 respondents in Bosnia and Herzegovina in order to develop a structural model of users' trust in e-transactions. Research findings confirm that the basic factors of an online trust model are: website usability, privacy, security, expected product performance, loyalty, and electronic management of customer relations (e-CRM).
U radu se
obrađuju transakcije kod kojih se stjecanje dionica financira
zaduživanjem ciljnog društva (LBO transakcije), ukazujući na otvorena pitanja u
njihovoj primjeni. Autori se posebno osvrću na ...primjenu propisa o povezanim
društvima te na provođenje statusne promjene pripajanja kod LBO transakcija.
Budući da je praksa pokazala da se LBO transakcije često koriste u postupcima
preuzimanja, autori u zasebnom poglavlju obrađuju korištenje ovih transkacija u
tim postupcima. U radu se analizira europski regulatorni okvir uređenja LBO
transakcija te se iznose i uspoređuju rješenja hrvatskoga, slovenskog i
talijanskog prava. Uspoređujući rješenja istraženih pravnih poredaka uočeno je
da su sva tri istražena pravna poretka različito uredila ove transakcije. Dok
su Hrvatska i Italija uredile LBO transakcije na način kako ih uređuje Druga
direktiva u pravu društava, slovenski je zakonodavac znatno pooštrio uvjete za
korištenje ovih transakcija, odnosno de facto onemogućio njihovo korištenje.
Temeljem rezultata provedenoga istraživanja, autori zaključno daju prijedloge
rješenja de lege ferenda.
The article analyzes leveraged buyout transactions, pointing out to the open issues in their application. Authors highlight the application of provisions concerning group of companies as well as mergers and acquisitions in LBO transactions. Furthermore, since business practice has shown that LBOs are often used in takeovers, authors analyze the application of LBOs in takeover procedures. In addition, the article
analyzes the European regulatory framework for the regulation of LBOs and compares the adopted solutions in Croatian, Slovenian and Italian law. Comparing the solutions of these three legislations, authors conclude that there are significant differences between them. While Croatia and Italy adopted the provisions of Second Company Law Directive, Slovenian legislator significantly tightened the conditions for using LBOs and de facto precluded their application. In conclusion, authors evaluate the consequences of the adopted provisions and looks for appropriate solutions de lege ferenda.
ELEKTRONIČKI AGENT Matić, Tin
Zbornik radova Pravnog fakulteta Sveučilišta u Mostaru,
12/2018, Letnik:
1, Številka:
XXVI.
Paper
Odprti dostop
U radu se daje prikaz regulacije elektroničkog agenta kao jednog od čistih oblika elektroničke komunikacije - načina za sklapanje ugovora elektroničkim putem. S obzirom na nepostojanje regulacije ...elektroničkog agenta u Europi te Bosni i Hercegovini i Hrvatskoj, autor
daje prikaz regulative SAD-a kao paradigmatičnog pravnog izvora. Analizira se razlika u shvaćanjima propisa SAD-a i kontinentalnih prava oko očitovanja volje, odnosno analizira razlika između očitovanja volje i manifestacije volje te njihov utjecaj na sklapanje ugovora
putem elektroničkog agenta. Razmatra se postajanje te način iskazivanja volje pri sklapanju ugovora putem elektroničkog egenta, kao i potreba za objektivnim tumačenjem volje, odnosno manifestacije volje koju iskazuje elektronički agent, a za osobu za čije ime i za čiji račun
nastupa u pravnom prometu. Također se razmatra regulativa ovog područja u sklopu nacionaolnog Zakona o obveznim odnosima. Sugerira se minimalni pravni zahvat u nacionalnu regulativu kako bi se osigurala pravna sigurnost korištenja elektroničkog agenta u praksi.
Zakonom o financijskom poslovanju i predstečajnoj nagodbi iz 2012. (ZFPPN) u hrvatsko pravo uvedena je „posebna naknada za troškove prouzročene vjerovniku dužnikovim zakašnjenjem s ispunjenjem ...novčane obveze u poslovnim transakcijama“ kao nova pravna posljedica dužničkoga zakašnjenja s plaćanjem. Zakonski iznos ove paušalne naknade troškova naplate propisan je odredbom čl. 13. st. 1. ZFPPN-a prema kojoj je vjerovnik novčane obveze ovlašten na paušalnu naknadu u iznosu koji odgovara kunskoj protuvrijednosti iznosa od 40 €. U radu se raspravlja o dopuštenosti ugovaranja paušalne naknade troškova naplate u iznosu različitom od iznosa iz čl. 13. st. 1. ZFPPN-a, kao i o odnosu vjerovnikova zahtjeva za isplatom paušalne naknade i njegova zahtjeva za naknadom štete zbog dužničkoga zakašnjenja.
Con la Legge sulle attività finanziarie e
sul concordato preventivo (ZFPPN) nel 2012 nel diritto croato è stato
introdotto “un risarcimento specifico per i costi arrecati al creditore a causa
della mora del debitore all’adempimento dell’obbligazione pecuniaria nelle
transazioni commerciali” come una nuova conseguenza legale del ritardo di
pagamento del debitore. L’importo previsto dalla legge di questo risarcimento
forfettario dei costi di recupero è previsto nella disposizione dell’art. 13,
comma 1 dello ZFPPN secondo la quale il creditore dell’obbligazione pecuniaria
ha diritto al risarcimento forfettario pari all’ammonto che corrisponde al
contravalore di 40 € in moneta nazionale. Nel lavoro si discute circa l’ammissibilità
della stipulazione contrattuale del risarcimento forfettario dei costi di
recupero all’ammonto diverso da quello presente nell’art. 13, comma 1 dello
ZFPPN, proprio come il rapporto tra la richiesta del creditore per l’erogazione
del risarcimento forfettario e la richiesta del creditore per il risarcimento
dei danni avvenuti a causa della mora del debitore.
Die Pauschale für die aufgrund eines
Zahlungsverzugs des Schuldners bei Erfüllung der Geldforderung im
Geschäftsverkehr dem Gläubiger entstandenen Kosten wurde durch das Gesetz zu
finanzieller Geschäftstätigkeit und Vorinsolvenzvereinbarung aus 2012 als eine
neue Rechtsfolge des Schuldnerzahlungsverzugs eingeführt. Der gesetzliche
Betrag dieser * Ivan Tot, Ph.D., Assistant Professor,
University of Zagreb, Faculty of Economics and Bussines; itot@net.efzg.hr.
Kostenpauschale
ist jedoch im Art. 13 Abs. 1 des genannten Gestezes festgelegt und ermächtigt
den Gläubiger eine Pauschale in Höhe von 40 € im HRK-Gegenwert zu fordern.
Dieser Beitrag setzt sich mit der Zulässigkeit der Vereinbarung von
Beitreibungskostenpauschale in einem Betrag, welcher von dem im Art. 13 Abs. 1
des oben genannten Gesetzes bestimmten Betrag abweicht, sowie mit dem
Verhältnis der Gläubigerforderung nach Auszahlung der Pauschale und dessen
Antrag auf Schadensersatz wegen Schuldnerverzug, auseinander.
The Financial Operations and Pre-Bankruptcy Settlement Act of 2012 (ZFPPN) has introduced into Croatian law “a special compensation for the creditor's recovery costs incurred due to debtor's late payment in commercial transactions”, as a new legal consequence of late payment. The statutory amount of this lump sum compensation for recovery costs is prescribed in the Art. 13 (1) of the ZFPPN, which provides that the creditor of a monetary obligation is entitled to a lump sum compensation in Croatian kunas in the amount equivalent of 40 €. The paper discusses the permissibility of a contract term setting out an amount of compensation different than the one prescribed by the Art. 13 (1) of the ZFPPN, and the relationship between the creditor's claim for payment of the lump sum compensation and his claim for compensation of damages incurred due to the debtor's late payment.
Jedna od novina koju je u hrvatsko pravo unio Zakon o financijskom poslovanju i predstečajnoj nagodbi iz 2012. godine (ZFPPN) jest i uvođenje nove pravne posljedice dužničkoga zakašnjenja s plaćanjem ...u, tzv. poslovnim transakcijama. Odredbom čl. 13. st. 1. ZFPPN-a, vjerovnik novčane obveze ovlašten je ex lege zahtijevati od dužnika paušalnu naknadu u iznosu koji odgovara kunskoj protuvrijednosti iznosa od četrdeset
eura. Ta paušalna naknada koju ZFPPN naziva „posebnom naknadom za troškove
prouzročene vjerovniku dužnikovim zakašnjenjem s ispunjenjem novčane obveze u poslovnim transakcijama“ uvedena je u hrvatsko pravo radi usklađivanja s odredbama čl. 6. Direktive 2011/7/EU. U radu se raspravlja o njezinoj pravnoj prirodi i funkcijama te se analiziraju pretpostavke za nastanak vjerovnikova prava na paušalnu naknadu te dospjelost i zastara zahtjeva za isplatom te naknade. U radu iznesena tumačenja odredaba ZFPPN-a temelje se na poredbenopravnoj analizi i usklađenoj interpretaciji
ZFPPN-a s Direktivom 2011/7/EU. U primjeni poredbenopravne metode razmatrana su
stajališta austrijskog i njemačkog prava, a istraživanjem su obuhvaćeni i
propisi svih država članica Europske unije kojima su one u nacionalnom pravu
transponirale odredbe čl. 6. Direktive 2011/7/EU.
Le novità introdotte dalla Legge sulle attività finanziarie e sul concordato preventivo (ZFPPN) nel 2012 è l'introduzione di nuove conseguenze giuridiche della mora del pagamento del debitore nelle cosiddette transazioni commerciali. Con la disposizione dell’art. 13, para. 1 del ZFPPN, il creditore dell’obbligazione pecuniaria è autorizzato ex lege a richiedere dal debitore un risarcimento forfettario pari all’ammonto che corrisponde al contravalore di quaranta
euro in moneta nazionale. Questo risarcimento forfettario che il ZFPPN denomina “un risarcimento specifico per i costi arrecati al creditore causati dalla mora del debitore all’adempimento dell’obbligazione pecuniaria nelle transazioni commerciali” è stato introdotto nel diritto
croato ai fini di conformarsi con le disposizioni dell’art. 6 della Direttiva 2011/7/EU. Nel lavoro si discute della natura legale e delle funzioni di esso. Si analizzano i presupposti per il sorgimento del diritto del creditore al risarcimento forfettario, l’esigibilità e la prescrizione della richiesta per l’erogazione di questo risarcimento. Le
interpretazioni del ZFPPN esposte nel lavoro sono basate sull’analisi giuridicocomparata e sull’interpretazione armonizzata del ZFPPN con la Direttiva 2011/7/EU. Nell’applicazione del metodo di analisi giuridico-comparata sono stati trattati gli orientamenti del diritto austriaco e tedesco, mentre la ricerca comprende anche i regolamenti di tutti gli Stati membri dell’Unione europea nei quali le disposizioni dell’art. 6 della Direttiva 2011/7/EU sono state trasportate nel diritto
nazionale.
Eine der Neuheiten, die mit dem Gesetz über Finanzgeschäften und
Insolvenzvergleich von 2012 (ZFPPN) in das kroatische Recht eingeführt wurde, ist die Einführung einer neuen Rechtsfolge bei Zahlungsverzug des
Schuldners bei den sogenannten Geschäftstransaktionen. Aufgrund Art. 13
Abs. 1 ZFPPN hat der Gläubiger einer Geldverpflichtung Recht auf Anspruch auf den Pauschalbetrag für Beitreibungskosten, wobei dieser Pauschalbetrag vierzig Euro im Gegenwert von Kuna beträgt. Dieser Pauschalbetrag, der im ZFPPN als „Sonderschadenersatz für den Zahlungsverzug des Schuldners bei Geschäftstransaktionen“ bezeichnet
wird, wurde in das kroatische Recht eingeführt, um es an die Bestimmungen des Art. 6 der Richtlinie 2011/7/EU anzugleichen. Demzufolge erörtert dieser Beitrag den rechtlichen Charakter und die Funktionen des Pauschalbetrags für Beitreibungskosten und analysiert die
Bedingungen für das Entstehen des Anspruchs des Gläubigers auf einen solchen Pauschalbetrag, die Fälligkeit und die Verjährung des Anspruchs auf einen Pauschalbetrag. Die Auslegung der Bestimmungen des ZFPPN in diesem Beitrag stützen sich auf einer rechtsvergleichenden Analyse und stehen im Einklang mit der Richtlinie 2011/7 / EU. Bei der Anwendung der Vergleichsmethode wurden in erster Linie die im österreichischen und deutschen Recht angenommenen Lösungen berücksichtigt, während die Untersuchung auch die Gesetze und Vorschriften aller EU-Mitgliedstaaten umfasste, durch welche im Nationalrecht die Bestimmungen von Art. 6 der Richtlinie 2011/7 / EU transponiert wurden.
One of the novelties introduced into
Croatian law with the Financial Operations and Pre-Bankruptcy Settlement Act of
2012 (ZFPPN) is the introduction of a new legal consequence of late payment in
the so-called commercial transactions. On the basis of Art. 13 (1) of the
ZFPPN, the creditor of a monetary obligation is ex lege entitled to a
lump sum compensation for recovery costs in Croatian kunas in the amount
equivalent of forty euros. This lump sum compensation, designated in the ZFPPN
as “a special compensation for the creditor's recovery costs incurred due to
debtor's late payment in commercial transactions”, was introduced into Croatian
law in order to comply with
the provisions of the Art. 6 Directive 2011/7/EU. The paper discusses the legal
nature and functions of the lump sum compensation for recovery costs and
analyses the conditions for the arising of the creditor's right to a lump sum
compensation, maturity and prescription of the claim to a lump sum
compensation. The interpretation of the
provisions of the ZFPPN in this paper is based on a comparative legal analysis
and is in line with the Directive 2011/7/EU. In the utilisation of the
comparative method, the solutions adopted in Austrian and German law were
primarily considered, while the research also included the laws and regulations
of all EU Member States that were adopted in the tranposition of the provisions
of Art. 6. Directive 2011/7/EU.
U radu se obrađuje novi regulatorni okvir za transakcije s povezanim osobama usvojen odredbama Direktive o pravima dioničara u uvrštenim društvima koji je prenesen u hrvatsko zakonodavstvo novelom ...Zakona o trgovačkim društvima iz 2019. godine. Zaštita društva i manjinskih dioničara propisuje se odredbama o davanju prethodne suglasnosti
za transakcije s povezanim osobama te povećanjem zahtjeva transparentnosti
transakcija s povezanim osobama. U radu se analiziraju usvojene odredbe i
otvorena pitanja u njihovoj primjeni te uspoređuju s rješenjima usvojenima u
njemačkom zakonodavstvu te prijedlogom izmjena i dopuna slovenskoga zakona.
Nel lavoro si esamina il nuovo quadro regolamentare per le operazioni con parti correlate adottato dalle disposizioni della Direttiva relativa
all’esercizio di alcuni diritti degli azionisti di società quotate trasferito nella legislatura croata con l’emendamento della Legge sulle società commerciali nel 2019. La protezione delle società e degli azionisti di minoranza è prescritta dalle disposizioni sulla previa approvazione per le operazioni con parti correlate e dall’aumento del requisito di trasparenza nelle operazioni con parti correlate. Nel lavoro si analizzano le disposizioni adottate e le questioni aperte nell’applicazione di esse, comparandole con le soluzioni adottate nella legislatura tedesca e con la proposta per l’emendamento della legge slovena.
Im Beitrag bespricht man den neu en regulatorischen Rahmen für Transaktionen mit nahestehenden Personen in Bestimmungen der Aktionärrechterichtlinie, die in die kroatische Gesetzgebung durch Novelle des Gesetzes über Handelsgesellschaften 2019 transponiert wurde.
Der Schutz der Gesellschaft und der Minderaktionäre sichert man durch Bestimmungen über vorherige Zustimmung für Transaktionen mit nahestehenden Personen und durch Erhöhung der Transparenzvoraussetzungen
von Transaktionen mit nahestehenden Personen. Im Beitrag analysiert man
die erlassenen Bestimmungen und offene Fragen bei deren Anwendung und vergleicht sie mit den Lösungen des deutschen Gesetzgebers sowie auch mit dem Vorschlag für Änderungen und Ergänzungen des slowenischen Gesetzes.
In the article author analyses the new regulatory framework for related party transactions adopted in the revised Shareholders' Rights Directive (SRD II), which was transposed into Croatian law by the amendment of the Companies Act 2019. The protection of the
company and minority shareholders is prescribed by the provisions of prior
approval of related party transactions and increasing the transparency
requirements of related party transactions. The paper analyses the adopted
provisions and open issues in their implementation and compares them with the
solutions adopted in German law and the proposed amendment to the Slovenian
Companies Act.
Provider: - Institution: - Data provided by Europeana Collections- The concept of Value Added Tax (VAT), which was established in the European
Union over four decades ago, was implemented in the ...Republic of Serbia at the
beginning of 2005, with the introduction of the Law on Value Added Tax. It
took a relatively short period of time (compared to the tradition enjoyed by
this form of tax in the EU), for VAT to gain the reputation of the most
lucrative tax (in narrow sense) revenue, participating with 30,28% in the
total amount of tax revenues obtained in 2011. The success of VAT collection
is owed to the levying mechanism in each stage of the turnover cycle (the
fractionated payment system), to its indirect character (the tax is
transferred to the final consumer who pays it through the price of goods and
services), to a relatively small number of taxpayers with a significant
participation in the total amount of tax revenues, but also to the advantages
it features from the aspect of its susceptibility to tax evasion in
comparison to its biggest competitor - retail sales tax. However, this does
not imply that this form of tax is utterly immune to tax evasion. What’s
more, the specificity of the leading VAT concept is not only favorable for
certain forms of evasion, but also stimulating. Namely, an integral part of
VAT’s modus operandi is the claim from the fisc. This is what makes it unique
and unlike any other tax form in modern tax systems. All it takes to collect
a claim is supplier’s invoice. It is easy to conclude that even superficial
knowledge of the leading VAT concept may seem intriguing (to say the least)
to a potential perpetrator to make an attempt at getting rich at the expense
of the treasury. Paradoxically, while VAT does feed the budget, it also
represents a channel for its discharge. Having in mind the dominant
participation of this type of tax in the structure of Serbia’s public
revenues, the growth tendency of the budget deficit, and alarming signals
(above all from EU countries) about the proportion of its evasion, the time
seems right to produce a thesis with an aim to identify and analyze the basic
forms of VAT fraud; to bring them into connection with the leading VAT
concept and also, to point to the possibilities at exchequer’s disposal when
fighting evasion, both in the context of the Acquis Communautaire and beyond
it. In the research of forms in which evasion of VAT appears, we relied on
the interview and content analysis methods. The basic reason for such
approach is that it is difficult to find reliable sources in this domain. The
existing literature provides only the starting point for further research. We
have reached relevant information via discussion and analysis of the
available documentation provided by tax bodies about the detected cases of
VAT fraud. Both normative and dogmatic methods were applied in order to
establish the fundamental principles of the European VAT. The
historical-legal method was also essential for understanding what made the
European legislator opt for the general, all-stage, indirect, economically
neutral consumption tax. Getting to know the fundamental principles of the
European VAT concept was crucial to answering several questions. First, can
the forms in which VAT fraud appears be related to its system
characteristics, and are the alternative approaches in the process of VAT
designing an appropriate solution for the evasion issue? Then, relying on the
comparative method, to what extent are the European and Serbian taxation
systems similar, whether the same forms of fraud may occur in the EU as well
as in Serbia and whether anti-evasion measures are mutually applicable? And
finally, can an efficient anti-evasion strategy be based on conventional
measures, or is a radical reform of the existing system inevitable? The same
methods were used to determine what initiated the establishment of
anti-evasion policy in the EU based on conventional measures, as well as how
ready are the member-states to implement system changes of the existing
Acquis Communautaire (the historical-legal method). The normative and
dogmatic methods were applied in the investigation of the reconcilability of
the proposed measures with the existing Acquis Communautaire. In addition,
the comparative method provided us with an insight into the experiences of
other countries in the implementation of anti-evasion measures. Based on the
given research, we have reached the following conclusions: 1. The specificity
of the leading VAT concept is favorable for certain forms of its evasion.
However, alternative approaches in the process of VAT designing are not an
acceptable solution for this issue. 2. The European and Serbian VAT models
are based on identical fundamental principles. The implications are: •that
member-states, as well as our country are threatened by the same evasion
forms, since those can most commonly be related to one of the system’s
characteristics. The exception are “carousel” and “chain” transactions in a
form specific for the EU territory; -that efficient European anti-evasion
policy measures are acceptable for the Serbian legislator and vice versa, as
long as they are in compliance with the Acquis Communautaire; -that
anti-evasion policy in Serbia can be based on a deviation from the
fundamental principles of the European VAT, but that would be a step back in
the process of harmonization of the Serbian legislation with Acquis
Communautaire. 3. The European Commission insists on an efficient
implementation of conventional measures. They are comprehensive and diverse,
in line with the basic principles of the European VAT legislation and the
existing legal framework. However, they do not eliminate the cause of the
problem, and precisely this is their “limited range” in comparison with
system measures, which are a superior solution. Unfortunately, prior
suggestions for the system change of VAT were either contrary to the
fundamental principles and/or had flaws which could not qualify them as
adequate options in the existing system. 4. Having in mind everything given
above, we firmly believe that Serbia should follow the EU path. Conventional
measures enable the treasury interest protection in various ways. The
experiences of member-states are directly available to tax administration
officers within a special program at the EU level. And finally, basing the
Serbian anti-evasion policy on the European model is compatible with the
process of harmonization of the Serbian and European law.- Koncept poreza na dodatu vrednost, koji je u Evropskoj uniji ustanovljen pre
više od četiri decenije, u Republici Srbiji je implementiran početkom 2005.
godine, Zakonom o porezu na dodatu vrednost. Za relativno kratko vreme (u
poređenju sa tradicijom koju ovaj poreski oblik uživa na području Evropske
unije), sa učešćem od 30,28% u ukupno ostvarenom poreskom prihodu u 2011.
godini, PDV je u Srbiji izborio titulu najizdašnijeg poreskog (u užem smislu)
prihoda. Uspeh u naplati PDV zahvaljuje mehanizmu ubiranja u svakoj fazi
prometnog ciklusa (sistem frakcione naplate), indirektnom karakteru (porez se
prevaljuje na krajnjeg potrošača koji ga plaća kroz cenu dobara i usluga),
relativno niskom broju poreskih obveznika sa značajnim učešćem u ukupno
ostvarenom poreskom prihodu, ali i prednostima, koje sa aspekta podložnosti
nezakonitoj poreskoj evaziji, poseduje u odnosu na najznačajnijeg konkurenta
– opšti porez na promet u maloprodaji. To, međutim, ne znači da je ovaj
poreski oblik u potpunosti imun na ovu pojavu. Štaviše, specifičnosti
vladajućeg koncepta poreza na dodatu vrednost ne samo da pogoduju određenim
oblicima nezakonite evazije, već je i podstiču. Naime, integralni deo modus
operandija poreza na dodatu vrednost je potraživanje prema fiskusu. Po tome
je on jedinstven i ne nalikuje ni jednom drugom poreskom obliku u savremenim
poreskim sistemima. Sve što je potrebno da se to potraživanje unovči jeste
račun dobavljača. Lako je zaključiti da već površno poznavanje vladajućeg
koncepta poreza na dodatu vrednost može, u najmanju ruku, delovati
intrigantno na potencijalnog V počinioca da se obogati na štetu fiskusa.
Paradoksalno, dok PDV puni budžet istovremeno je i modalitet za njegovo
pražnjenje. S obzirom na dominantno učešće ovog poreza u strukturi javnih
prihoda Srbije, trend porasta budžetskog deficita i alarmantne signale (pre
svega iz zemalja Evropske unije) o razmerama njegove evazije, čini se da smo
izabrali pravo vreme za izradu disertacije sa ciljem da identifikujemo i
analiziramo osnovne oblike nezakonite evazije PDV; da ih dovedemo u vezu sa
važećim konceptom PDV; i da ukažemo na mogućnosti koje fiskus ima na
raspolaganju pri suprotstavljanju evazionom postupanju, kako u kontekstu
komunitarnog zakonodavstva, tako i van njega. U istraživanju pojavnih oblika
nezakonite evazije poreza na dodatu vrednost oslonili smo se na metode
intervjua i analize sadržaja (raspoložive dokumentacije poreskih organa o
otkrivenim slučajevima nezakonite evazije PDV). Osnovni razlog za ovakav
pristup je teška dostupnost pouzdanih izvora u ovoj oblasti. Postojeća
literatura pruža tek polaznu osnovu za dalja istraživanja. Normativni i
dogmatički metodi primenjeni su u nastojanju da utvrdimo fundamentalne principe
evropskog PDV. I istorijsko-pravni metod bio je nezaobilazan kako bismo
shvatili šta je evropskog zakonodavca navelo da se opredeli upravo za opšti,
svefazni, indirektni, ekonomski neutralni porez na potrošnju. Spoznaja
fundamentalnih principa evropskog koncepta poreza na dodatu vrednost bila je
ključna u davanju odgovora na nekoliko pitanja. Najpre, mogu li se pojavni
oblici nezakonite evazije dovesti u vezu sa njegovim sistemskim
karakteristikama i da li su alternativni pristupi u procesu dizajniranja PDV
prikladno rešenje za problem evazije? Zatim, s osloncem na komparativni metod,
u kojoj se meri evropski i srpski sistem oporezivanja suštinski podudaraju i
da li su isti evazioni oblici obos
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