TFL Vsebine / Revija SIR*IUS

Tax challenges in division

Prispevek obravnava nekaj novosti iz novele Zakona o dohodku pravnih oseb (ZDDPO-2V) in novele Zakona o davčnem postopku (ZDavP-2P), ki bodo pomembno vplivale na dosedanjo ureditev izvedbe in davčne obravnave davčno nevtralnih statusnih preoblikovanj gospodarskih družb. Prva novost se nanaša na novo, spremenjeno definicijo obrata po ZDDPO-2, tj. kvalificiran obseg sredstev in obveznosti, ki se pri statusnih preoblikovanjih (npr. oddelitvah) prenašajo na drugo družbo, za katere se lahko uveljavlja davčno nevtralna obravnava. Po dosedanji definiciji je obrat moral biti sposoben oziroma zmožen tvoriti neodvisno poslovanje z lastnim premoženjem. Nova definicija pa zahteva, da ob izvedbi transakcije obrat predstavlja neodvisno poslovanje, s čimer se poudarja časovni vidik izpolnjevanja pogojev za obstoj obrata. Pri tem ostaja odprto, ali gre zgolj za pojasnitev trenutka presoje ali tudi za vsebinsko zaostritev kriterijev. Takšna dikcija tako odpira vprašanje, ali bi se ob morebitni restriktivni razlagi lahko zahtevalo, da obrat že ob izvedbi transakcije izkazuje dejansko samostojno poslovanje, kar bi lahko pomenilo odmik od funkcionalnega standarda, kot ga določa EU pravo. V takem primeru bi se lahko postavilo vprašanje o skladnosti te nove ureditve z EU pravom. Druga novost se nanaša na novo ureditev priglasitve te transakcije FURS-u po ZDavP-2, kar je eden od pogojev za uspešno uveljavljanje davčne nevtralnosti take transakcije. Po novi ureditvi se priglasitev izvede šele po vpisu statusnega preoblikovanja v sodni register (do zdaj se je priglasitev lahko opravila še pred vložitvijo predloga za vpis v sodni register). Hkrati je črtana določba, da lahko FURS v 90 oziroma 45 dneh po priglasitvi izda zavrnilno odločbo (da se davčna upravičenja davčno nevtralne transakcije ne priznajo). Če take odločbe ni izdal, pa je veljala domneva, da je davčno nevtralnost potrdil. Po novi ureditvi lahko FURS davčna upravičenja zavrne v okviru davčnih nadzorov v petletnem zastaralnem roku. Taka nova ureditev v primerjavi z dosedanjo spreminja koncept pravne varnosti zavezancev, saj se presoja pogojev za davčno nevtralnost premika s preventivne na naknadno presojo pri davčnih nadzorih, kar v primerjavi s prejšnjo ureditvijo zmanjšuje predvidljivost davčne obravnave.

The article discusses some new provisions introduced by the amendments to the Corporate Income Tax Act (ZDDPO-2) and the Tax Procedure Act (ZDavP-2), which will significantly affect the existing framework governing the implementation and tax treatment of tax-neutral reorganisations of companies. The first novelty is the revised definition of »branch of activity« under ZDDPO-2, i.e. a qualifying set of assets and liabilities that is transferred to another company in the course of a reorganisation (e.g. a spin-off), for which tax-neutral treatment may be claimed. Under the current definition, the »branch of activity« must be capable of constituting an independent business with its own assets. The new definition, however, requires that at the time the transaction is carried out, the »branch of activity« already constitutes an independent business, thereby emphasising the timing of the fulfilment of this condition. Such wording raises the question whether, under a restrictive interpretation, the existence of actual independent business activity at the time of the transaction could be required, potentially going beyond the functional standard established under EU law. In such a case it might raise the question of whether the new provision complies with EU law. The second novelty are the new rules for the notification of the tax neutral transaction to the Financial Administration (FURS) under ZDavP-2, which constitutes one of the conditions for successfully claiming tax neutrality for such a transaction. Under the new regime, the notification is submitted only after the reorganisation has been registered with the court register (whereas now notification could be filed even before the application for registration with the court register was submitted). At the same time, the provision has been deleted under which FURS could issue a rejecting decision within 90 or 45 days of notification (i.e. refusing to recognise the tax benefits of a tax-neutral transaction). If no such decision was issued, a presumption applied that FURS had confirmed tax neutrality. Under the new regime, the Financial Administration may refuse the tax benefits in the context of tax audits within the five-year limitation period. Compared to the previous system, this new arrangement alters the nature of legal certainty for taxpayers by shifting the assessment of tax neutrality from an ex ante mechanism to an ex post review, thereby reducing predictability of the tax treatment in comparison to the previous tax regime.