PREVOD NASLOVA
The Legality of Measures in Fighting VAT Evasion and Abuses
POVZETEK
Davek na dodano vrednost je enako kot ostali davki občutljiv za davčne utaje in zlorabe. V času javnofinančne krize se pritisk na FURS po učinkoviti izterjavi davčnih prihodkov povečuje. Pritisk zvišuje tveganje za nezakonito uporabo ukrepov v boju proti davčnim utajam, še zlasti, ker je te ukrepe v sistemu DDV-ja pod določenimi pogoji dopustno uporabiti zoper davčne zavezance, ki niso neposredni davčni utajevalci. Zato je razmislek o pogojih za zakonito uporabo ukrepov v boju proti utajam DDV-ja smiseln in potreben.
Temu razmisleku je namenjen ta prispevek, ki je sestavljen iz dveh delov. V prvem delu pojasnim vlogo Sodišča Evropske unije (odslej SEU) v boju proti utajam DDV-ja in vsebino temeljnih načel v sistemu DDV-ja, kot to vsebino razlaga SEU. V drugem delu bom prikazala del sodne prakse SEU-ja v zvezi z ukrepi v boju proti utajam in zlorabam DDV-ja ter sodno prakso slovenskih sodišč. Ob tem bom razmišljala o dilemah za prihodnjo slovensko davčno in sodno prakso.
POVZETEK ČLANKA V ANGLEŠČINI
Just like other taxes, value added tax is also sensitive to evasions and abuses. In the time of fiscal crisis there is an increasing pressure exerted on the Financial Administration of the RS demanding efficient recovery of tax revenues. Such pressure only increases the risk of illegal use of measures in the fight against tax evasion, even more so since in the VAT system and under certain conditions such measures may be used against taxable persons who are not direct tax evaders. It is therefore imperative to give serious consideration and to apply the conditions for the legality of measures when fighting VAT evasion.
The following paper is divided into two parts and discusses the abovementioned consideration. The first part focuses on the role of the European Court of Justice in the fight against VAT evasion, and the content of fundamental principles in the VAT system as interpreted by the European Court of Justice. The second part illustrates a part of the ECJ case law regarding the measures in the fight against VAT evasion and abuses, and the case law of courts in Slovenia. Furthermore, the paper concentrates on dilemmas regarding the Slovene tax practice and case law in the future.
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