TFL Vsebine / Revija SIR*IUS

Current Supreme court case law in the Republic of Slovenia in regard to the right for VAT deduction and tax evasions subject to VAT

Članek povzema aktualno slovensko sodno prakso v zvezi z uveljavljanjem pravice do odbitka DDV-ja pri transakcijah, v katerih sodelujejo davčni zavezanci z morebitnim goljufivim namenom. Vrhovno sodišče smiselno povzema najnovejše sodbe Evropskega sodišča in zavzema stališče, da je v primeru, ko davčni zavezanec predloži ustrezne račune za dobavljeno blago ali storitve in je storitev oziroma dobava dejansko opravljena, pravico do odbitka mogoče zavrniti le, če je davčni organ na podlagi objektivnih okoliščin lahko ugotovil, da je naslovnik računa vedel oziroma bi moral vedeti, da je bila zadevna transakcija povezana z goljufijo izdajatelja računa ali drugega gospodarskega subjekta višje v dobavni verigi.

The article summarizes current Slovenian case law in regard to exercising the right to VAT deduction in transactions in which taxable persons who might have fraudulent intention participate. The Supreme court appropriately applies current European Court judgments and adopts the position that if a taxable person submits invoices for the supply of goods or services and the supply of services or goods have actually been performed, the right to VAT deduction can only be limited if the tax authority, based on objective circumstances, proves that the taxable person knew or should have known that the respective transaction was connected to fraud done by the issuer of the invoice or other business entity further up in the supply chain.