TFL Vsebine / Revija SIR*IUS

Prispevek obravnava problematiko razmejevanja med dobavo blaga in opravljanjem storitev v sistemu DDV-ja, ki predstavlja eno ključnih in hkrati praktično zahtevnih vprašanj pri pravilni davčni obravnavi transakcij. Izhajajoč iz sodne prakse Sodišča Evropske unije, članek sistematično predstavi temeljna merila za presojo kompleksnih in mešanih transakcij, zlasti načelo ekonomske enotnosti, razlikovanje med glavnimi in pomožnimi elementi ter določitev prevladujočega elementa transakcije. V nadaljevanju so navedena merila, uporabljena na tipičnih primerih iz prakse, med drugim v gradbenem sektorju, pri dobavah blaga z namestitvijo, predelavah in popravilih ter v gostinski in tiskarski dejavnosti. Posebna pozornost je namenjena razmerju med sodno prakso Sodišča EU in upravno prakso davčnega organa, pri čemer analiza pokaže, da upravna praksa davčnega organa sicer sledi evropskim izhodiščem, vendar ni vedno metodološko dosledna. V prispevku ugotavljamo, da je za pravilno DDV obravnavo odločilna celovita presoja ekonomske vsebine posamezne transakcije, ne pa tudi formalni elementi. Ob tem opozarjamo na pomen pravne varnosti in potrebo po enotnejši ter preglednejši uporabi meril v praksi.

This article addresses the distinction between the supply of goods and the provision of services within the value added tax (VAT) system, which represents one of the key and practically most complex issues in determining the correct tax treatment of transactions. Based on the case law of the Court of Justice of the European Union, the article systematically presents the main criteria for assessing complex and composite transactions, in particular the principle of economic unity, the distinction between principal and ancillary elements, and the identification of the predominant element of a transaction. These criteria are then applied to typical practical situations, including the construction sector, supplies of goods with installation, processing and repair activities, as well as catering and printing services. Particular attention is given to the relationship between the case law of the CJEU and the administrative practice of the tax authorities, showing that while the latter generally follows EU principles, it is not always applied in a methodologically consistent manner. The article concludes that the correct VAT qualification depends on a comprehensive assessment of the economic substance of each transaction, rather than on its formal characteristics. It also highlights the importance of legal certainty and the need for a more consistent and transparent application of the relevant criteria in practice.