TFL Vsebine / Revija SIR*IUS

VAT consequences for creditors and debtor in compulsory settlement according to the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act

V prispevku so obravnavane posledice pri DDV-ju, ki nastanejo zaradi dokončnega prenehanja terjatve upnika oz. obveznosti dolžnika v prisilni poravnavi, vodeni po pravilih iz ZFPPIPP-ja. Analiziramo pravno razlago 39. in 68. člena ZDDV-1 po sodni praksi SEU-ja in Vrhovnega sodišča. Prispevek odgovarja na vprašanje, ali terjatev upnika oz. obveznost dolžnika v postopku prisilne poravnave v neplačanem delu dokončno preneha ali postane neizterljiva ter ali obstaja vzročno-posledično razmerje med pravico upnika do popravka obračunanega DDV-ja in obveznostjo dolžnika do popravka vstopnega DDV-ja.

The article analyses VAT consequences of the definite cessation of a creditor's claim or debtor's liabilities in compulsory settlement, governed by the rules of the Slovenian Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act. We analyse the legal interpretation of Articles 39 and 68 of the amended Value Added Tax (ZDDV-1) in the spirit of the case law of the CJEU and the Supreme Court. The article provides an answer to the question of whether the creditor's claim or the debtor's liability in the unpaid part ceases definitively or becomes uncollectible, and whether there is a causal consequence between the creditor's right to a correction of the VAT charged and the debtor's liability to correct the input VAT.