Obdavčitev dobav nepremičnin in z njimi povezanih storitev z davkom na dodano vrednost

• Main Author: Bezjak, Suzana
• Other Authors: Škof, Bojan
• Format: Master Thesis
• Language: Slovenian
• Published: [S. Bezjak] 2016
• Subjects: davek na dodano vrednost; dobave nepremičnin; storitve; povezane z nepremičninami; Direktiva o DDV; Zakon o davku na dodano vrednost – ZDDV-1; notranji trg; nevtralnost; Evropska unija.; value added tax; supply of immovable property; services connected with immovable property; Value-Added Tax Directive (»Direktiva o DDV»); Value-Added Tax (VAT) legislation (»Zakon o davku na dodano vrednost») – ZDDV-1; internal market; neutrality; European Union.; info:eu-repo/classification/udc/336.22(043.3); sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=59935; https://dk.um.si/Dokument.php?id=103565&dn=; http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=5174827&fmt=11

Davek na dodano vrednost predstavlja najpogostejšo obliko davka na porabo in se obračunava pri dobavah blaga in opravljanju storitev za plačilo. Področje obdavčitve nepremičnin z davkom na dodano vrednost obsega tako dobave nepremičnin kakor tudi opravljanje storitev, povezanih z nepremičninami. Obdavčitev prometa nepremičnin in z njimi povezanih storitev z davkom na dodano vrednost je kompleksno in vedno aktualno področje. Čeprav so dobave nepremičnin in storitev, povezanih z nepremičninami, obdavčene po kraju, kjer nepremičnina leži, je bila zakonodaja iz tega področja deležna številnih sprememb. Leta 2013 je bila sprejeta Izvedbena uredba Sveta (EU) št. 1042/2013 o spremembi Izvedbene uredbe (EU) št. 282/2011 glede kraja opravljanja storitev, ki bistveno posega na obravnavano področje obdavčitve. Pojasnjuje namreč pojem nepremičnin in določa bližino, potrebno za obstoj povezave z nepremičnino. Določa podroben seznam primerov transakcij, ki so opredeljene kot storitve, povezane z nepremičnino. Prav nezadostna opredelitev osnovnih pojmov v Direktivi o DDV – npr. pojem nepremičnin in storitev, povezanih z njimi – je v preteklosti povzročala neenotno davčno obremenitev dobav in storitev na notranjem trgu. Na slednje kaže tudi bogata sodna praksa Sodišča EU. Poznavanje področja dobav in povezanosti obdavčenih storitev z nepremičninami v posameznih državah članicah je za davčne zavezance, ki bodisi opravljajo te storitve bodisi jih naročajo pri svojih partnerjih znotraj EU, zelo pomembno. Posebno pravilo glede kraja opravljanja storitev je na prvi pogled jasno in nedvoumno. Vendar pa se je potrebno pred opravljanjem storitev v vsaki posamezni državi članici pozanimati, ali se je potrebno tam tudi identificirati za namene DDV in ali je mogoče davčno obveznost prevaliti na prejemnika storitve ter obratno – kako postopati, kadar se zavezanci sami znajdejo kot prejemnik opravljene storitve v drugi državi članici ter kakšne so obveznosti glede poročanja in plačevanja davka. Namen posebne določbe o kraju opravljanja storitev, povezanih z nepremičninami, je obračun davka na kraju dejanske potrošnje. Posledica uporabe 47. člena Direktive o DDV je, da davčni organi držav članic prejmejo manj informacij o opravljenih storitvah, kot v primerih, ko se uporablja splošno pravilo iz 44. člena Direktive o DDV. Obdavčenje storitev, povezanih z nepremičninami, ki so obdavčene po kraju, kjer nepremičnina leži, lahko privede do nezakonitega davčnega izogibanja, saj države članice nimajo ustreznega mehanizma za zagotavljanje nadzora v tovrstnih primerih. Prihodnji razvoj sistema DDV v EU mora biti naravnan tako, da bo omogočal enostavno, učinkovito, zanesljivo in varno poslovanje na notranjem trgu s čim nižjimi stroški in administrativnimi obremenitvami za zavezance, po drugi strani pa bo državam članicam omogočal nadzor nad poslovanjem zavezancev. Most common tax form is the value added tax (VAT) which is calculated according to goods supply and provision of services in exchange for payment. The taxation of immovable property includes the obtainment of the immovable property as well as the provision of services connected with immovable property. The taxation of immovable property traffic and services connected with immovable property is a very complex and always active field. In spite of the fact that the supplies of immovable property and services connected with immovable property are to be taxed according to their location, the legislation of this filed recently underwent several changes. The Implementing Regulation of EU Council no. 1042/2013 ( Izvedbena uredba Sveta (EU) št. 1042/2013») regarding the changes in Implementing Regulations (EU) no. 282/2011 (»Izvedbene uredbe (EU) št. 282/2011») about the location of provision of services got into effect in 2013 and the named document had a significant impact in taxation filed, since it explains the immovable property as a term and determines the necessary proximity to relate it to the immovable property. Mentioned document also defines detailed list of immovable property related services transaction examples. The insufficient definition of the basic concepts itself, within The European Union VAT directive (»Direktiva o DDV») – e.g. the notion of immovable property and services connected with immovable property – had been the cause of uneven taxation within the obtainment and services in the internal market. Hence, the Court of EU was forced to solve countless disputes within the field. It is of great importance for the taxpayers of the member states to be well informed about the field of obtainment and immovable property related taxation - regardless of whether they are receiving those services from their partners within the EU or doing the services themselves. At a glance, the specialised rule, considering the location of service provision seems very clear and unambiguous. However, it is necessary for the taxpayers to know exactly, prior to any service provision or obtainment, whether a head registration for the value added tax (DDV) is necessary, or the tax payment obligation may be transferred to the service receiver or vice versa – what are the procedures to follow when the taxpayers find themselves receiving a service in another member state and what are the tax-related reporting duties and obligatory tax amounts to be paid. The sole purpose of the particular directive about the location of service provision is to calculate the taxes according to the consumption location. The consequence of Article number 47 of The European Union VAT directive (»Direktiva o DDV») getting into effect was for the tax authorities to collect less information about the provided services, compared to the general rule in Article number 44 of The European Union VAT directive (»Direktive o DDV»). Since member states may not provide suitable control mechanisms for the taxing of services connected with immovable property according to their location this rule might cause illegal tax avoiding. Future development of The European Union VAT directive should target simple, effective, reliable and safe internal market commerce and business, making the internal costs and administrative loads as low as possible as well as allow member states to control the commerce and business of the taxpayers.