TFL Vsebine / Revija SIR*IUS

Identifying taxable and non-taxable transactions for VAT purposes (public bodies and business entities) – part I

Z vidika DDV-ja razvrščamo transakcije kot obdavčljive in neobdavčljive. Obdavčljive transakcije opredelita že sama Direktiva o DDV-ju in ZDDV-1 v obliki seznama, in sicer so to dobave blaga, opravljanje storitev ter pridobitve blaga iz Unije za plačilo ter uvoz blaga. Vse ostalo so neobdavčljive transakcije. Za dejansko obdavčljivost neke transakcije je bistvenega pomena, da jo izvede davčni zavezanec, saj zakonodaja o DDV-ju obvezuje le davčne zavezance. V skladu s tem sta lahko dva razloga za neobdavčljivost transakcije: ali transakcijo sicer opravi davčni zavezanec, vendar sama kot taka ne izpolnjuje meril, da bi jo lahko uvrstili v opredelitev obdavčljivih transakcij iz zakonodaje o DDV-ju, ali pa na drugi strani sicer gre za transakcijo, ki izpolnjuje pogoje za obdavčljivost, jo pa opravi oseba, ki ni davčna zavezanka. Osebe javnega prava načeloma opravljajo neobdavčljive transakcije, vendar morata biti izpolnjena dva pogoja – ta oseba mora imeti javno priznan status osebe javnega prava in opravljati dejavnost kot organ oblasti. Kljub temu pa lahko štejejo za zavezance, če bi njihova obravnava, kot da niso davčni zavezanci, povzročila znatno izkrivljanje konkurence. Prispevek v prvem delu obravnava glavne značilnosti obdavčljivih transakcij v skladu z zakonodajo o DDV-ju in sodbami Sodišča Evropske unije, v drugem delu pa bodo podrobneje predstavljene najznačilnejše neobdavčljive transakcije.

In terms of VAT, transactions are classified as taxable and non-taxable. Taxable transactions are defined by the VAT Directive and the VAT Act in the form of a list containing the supply of goods, the supply of services, the acquisition of goods from the Union and the import of goods. All other transactions are non-taxable. Furthermore, for the actual taxation of a transaction, it is essential that it is carried out by a taxable person, as VAT legislation only obligates taxable persons as such. Accordingly, the reasons for the non-taxable nature of a transaction may be two-fold: either the transaction is carried out by a taxable person, but itself does not meet the criteria for inclusion in the definition of taxable transactions, or, on the other hand, the transaction as such may qualify as taxable, but it is carried out by a non-taxable person. Public bodies generally carry out non-taxable transactions, if two conditions are met – they must have a publicly recognized status of a public law entity and pursue an activity as a public authority. Nevertheless, they can be regarded as taxable persons if their treatment as non-taxable persons would lead to significant distortions of competition. The first part of this article deals with the main features of taxable transactions in the light of VAT legislation and jurisprudence of the Court of Justice of the European Union. In the second part, typical examples of non-taxable transactions will be presented.