TFL Vsebine / Revija SIR*IUS

Renting out business premises and charging excise duty on the supply of electricity generated

Lastniki oz. upravljalci trgovskih centrov oddajajo posamezne poslovne prostore oz. lokale različnim najemnikom, ki v najetih lokalih opravljajo svojo dejavnost. Glede pokrivanja potreb po električni energiji v trgovskih centrih je običajno možno dvoje: trgovski center še nima nameščenih in aktivnih naprav za samooskrbo (tj. fotovoltaičnih elektrarn) ali trgovski center razmišlja, da bi oz. je že namestil fotovoltaično elektrarno za proizvodnjo električne energije, namenjeno pokrivanju potreb električne energije v trgovskem centru. V teh primerih se bomo osredotočili na vprašanje obračuna trošarine za električno energijo s poudarkom na vprašanju, kdo je trošarinski zavezanec.

OwneRS or manageRS of shopping centeRS rent individual business premises or premises to various tenants, who thus carry out their business in the rented premises. Regarding the coverage of electricity needs in shopping centeRS, there are two common cases: the shopping center does not yet have devices for self- supply installed and active (i.e. its own photovoltaic power plant), or the shopping center is considering that, or has already installed a photovoltaic power plant that serves to produce electricity which is intended to cover the electricity needs of the shopping center. In these cases, we will focus primarily on the issue of calculating excise duty for electricity, with an emphasis on the question of who is liable for excise duty.