TFL Vsebine / Revija SIR*IUS

Triangulation in the light of the latest caselaw of the court of justice of the EU

Evropska Direktiva o DDV-ju ne vsebuje posebnih pravil o verižnih dobavah, v katerih so vključeni davčni zavezanci iz različnih držav članic, prevoz blaga znotraj EU-ja pa je le eden. Zato je treba uporabiti splošna pravila v zvezi z dobavami blaga v EU ter pridobitvami blaga iz EU-ja, kar je brez dvoma eden večjih izzivov v praksi DDV-ja. Poleg tega v različnih državah obstajajo različne pravne prakse, ki niso nujno enake kot v Sloveniji. Verižne dobave, kjer so vključeni trije davčni zavezanci, imenujemo tristranski posli, za katere Direktiva v določenih primerih omogoča poenostavitev. Pri obravnavi tristranskih poslov moramo upoštevati tudi sodno prakso Sodišča EU, po kateri se v verigi dveh zaporednih dobav, kjer je prevoz znotraj Unije le eden, prevoz pripiše samo eni od dveh dobav, ki bo zato edina oproščena davka. Da bi ugotovili, kateri od teh dveh dobav je treba pripisati prevoz, je treba opraviti celovito presojo vseh okoliščin zadeve. V skladu z najnovejšo sodbo Toridas, C-386/16, je treba upoštevati tudi, ali ima prvi zavezanec informacijo o prenosu pravice do razpolaganja nad blagom na tretjega zavezanca v verigi. Trenutno se na Sodišču EU-ja obravnavata dva primera v zvezi s tristranskimi posli, v letu 2018 pa pričakujemo predlog dokončne Direktive o DDV-ju, ki naj bi vseboval tudi poenostavljena in jasna pravila za verižne dobave.

The European VAT Directive does not contain specific rules on chain supplies involving taxable persons from different Member States and only one transport of goods within the EU. It is therefore necessary to apply the general rules concerning the supply of goods in the EU and the acquisitions of goods from the EU, which is without doubt one of the major challenges in VAT practice. In addition, there are different legal practices in different countries that are not necessarily the same as in Slovenia. Chain supplies with three parties are called triangulations, for which a simplification can be applied in certain cases. When dealing with triangular transactions, also the jurisprudence of the Court of Justice of the EU has to be considered. In the chain of two consecutive deliveries where there is only one transport in the Union, the transport is attributed only to one of the two supplies which will therefore be tax exempted; for the purpose of determining to which of these two supplies the transport should be attributed, a comprehensive assessment of all the circumstances of a case must be carried out. According to the latest judgment Toridas, C-386/16, it is also necessary to take into account whether the first party is informed on the transfer of the right to dispose of goods as owner to the third party. At present, two cases dealing with triangular transactions are pending at the CJEU, while a proposal for a definitive VAT Directive is expected in 2018, which is said to introduce simplified and clearer rules for chain supplies.