TFL Vsebine / Revija SIR*IUS

Creditors and debtors position in a compulsory settlement procedure from the taxation point of view

Namen prisilne poravnave je finančno prestrukturiranje zaradi insolventnosti dolžnika, ki se izvede bodisi z delnim odpisom in odlogom plačila preostanka terjatev bodisi s prenosom terjatev na dolžnika v postopku povečanja osnovnega kapitala. Postopek prisilne poravnave ima specifične pravne posledice za premoženje dolžnika in upnikov. S temi specifičnimi premoženjskimi posledicami je neposredno povezana tudi obdavčitev, tako z vidika davka od dohodkov pravnih oseb kot davka na dodano vrednost. V prispevku so obravnavani davčni vidiki prisilne poravnave za upnike in dolžnika, v prvem delu prispevka pa temeljne procesne značilnosti in posledice prisilne poravnave na premoženje upnikov in dolžnika.

The purpose of any compulsory settlement is the debtor’s financial restructuring by virtue of its insolvency. It is carried out by partial write-offs or deferred payments of creditors’ receivables or by increasing the debtor’s capital with creditors' receivables. Compulsory settlement has specific legal effects on the assets of both the creditors and the debtor concerned and is, thus, also related with specific tax consequences. This article mainly deals with tax aspects of compulsory settlements, while its first part addresses the basic procedure characteristics and consequences of compulsory settlements.