TFL Vsebine / Revija SIR*IUS

VAT perspective on economic and non-economic activities compared to business and private use

Direktiva Sveta 2006/112/ES določa strukturo DDV-ja v EU-ju in poudarja pomen identifikacije ekonomske dejavnosti za določitev davčnega zavezanca. Ker se v praksi prepletajo ekonomske dejavnosti z neekonomskimi ter poslovna in zasebna raba, je razumevanje teh pojmov ključnega pomena. V prispevku podrobno obravnavamo vpliv ekonomske dejavnosti na obveznosti DDV-ja, razlikovanje med ekonomsko in neekonomsko sfero ter posledice za obračunavanje DDV-ja pri zasebni rabi. Razprava temelji na evropski sodni praksi in analizi situacij, vključno z obravnavo poslovanja oseb javnega prava v luči sistema DDV-ja. Kljub razmeroma jasnim definicijam v Direktivi Sveta 2006/112/ES se v praksi soočamo z izzivi pri določanju, kaj točno pomeni ekonomska dejavnost in kdaj se šteje, da ima dobava zasebni namen. Prispevek kaže na potrebo po jasni zakonodaji in natančni uporabi pravil DDV-ja tudi zaradi zagotavljanja pravičnosti in preprečevanja izkrivljanja konkurence.

Council Directive 2006/112/EC establishes the VAT framework within the EU and underscores the importance of identifying economic activities to determine the taxable person. Given the practical overlap of economic activities with non-economic ones, and the blending of business and private use, understanding these concepts is crucial. This paper thoroughly examines the impact of economic activity on VAT obligations, the distinction between economic and non-economic spheres, and the VAT implications of private use. The discussion is based on European case law and an analysis of scenarios, including the treatment of public entities within the VAT system. Despite the relatively clear definitions contained in Council Directive 2006/112/EC, practical challenges persist in determining what precisely constitutes an economic activity and when a supply is deemed to have a private purpose. The paper highlights the need for clear legislation and precise application of VAT rules, also to ensure fairness and prevent market distortion.