TFL Vsebine / Revija SIR*IUS

Supply of services for consideration in the Value Added Tax Act

Predmet DDV-ja so tudi storitve, ki jih davčni zavezanec v okviru opravljanja svoje ekonomske dejavnosti opravi na ozemlju države članice za plačilo. Iz sodne prakse Sodišča EU, ki jo povzema tudi FURS v svojih pojasnilih, izhaja, da je storitev opravljena "za plačilo" in je zato obdavčljiva samo, če med izvajalcem in prejemnikom storitve obstaja pravno razmerje, v okviru katerega se izmenjajo vzajemne dajatve oziroma storitve, pri čemer plačilo, ki ga prejme izvajalec, pomeni dejansko protivrednost storitve, opravljene za prejemnika. Junija 2016 je Sodišče EU pojasnilo, da dejavnost javne radiodifuzije, ki se financira iz obveznega zakonskega prispevka, ki ga plačujejo lastniki ali imetniki radijskega sprejemnika, ne pomeni opravljanja storitev "za plačilo" in torej ne spada na področje Direktive o DDV-ju.

Subject to VAT is also the supply of services for consideration within the territory of a Member State by a taxable person acting as such. According to the case law of the European Court of Justice, also stated in the published opinions of the Slovenian Financial Administration, a supply of services is effected "for consideration" and shall hence be taxable only if there is a legal relationship between the provider of the service and the recipient, pursuant to which there is a reciprocal performance in place. The remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient. In June of this year the Court explained that public broadcasting activities, funded by a compulsory statutory charge paid by owners or possessors of a radio receiver and carried out by a radio broadcasting company created by law, do not constitute a supply of services ‘effected for consideration’ and therefore fall outside the scope of the VAT Directive.