DART-Europe E-theses Portal

V magistrski nalogi prikazujem prepletanje nacionalne davčne in insolvenčne zakonodaje v zvezi s popravkom obračunanega in popravkom odbitka DDV v primeru neplačanih transakcij v stečajnem postopku. DDV direktiva državi članici dopušča, da določi pogoje popravljanja davčne osnove v primeru, da ostanejo transakcije neplačane, hkrati pa DDV direktiva državi članici nalaga, da določi podrobnosti v primeru, da zahteva tudi popravek odbitka DDV v primeru, da ostanejo transakcije neplačane. Nacionalna zakonodaja podrobnosti v zvezi s popravkom odbitka v primeru neplačanih transakcij ne vsebuje. Zdi se, da izvršilna veja preko pojasnil ter posamičnih aktov ter sodna veja s sodnimi odločbami določata materijo, ki priteče zakonodajalcu. Magistrska naloga predvsem nacionalno davčno ureditev popravka odbitka od neplačanih transakcij postavlja predvsem v kontekst DDV direktive ter v kontekst razumevanja in argumentacije v pravu.

This master thesis shows the relationship of the national tax and insolvency legislation in connection with the adjustment of the tax base and the correction of VAT deduction in the event of unpaid transactions in the bankruptcy proceedings. A Member State may in accordance with the VAT Directive lay down the conditions correction of the tax base in the case of transactions remaining unpaid. If a Member State requests a adjustment of VAT deduction in the case of transactions remaining unpaid, the Member State should in accordance with the VAT Directive lay down the details. National tax legislation does not provide details concerning correction of VAT deduction in the event of unpaid transactions. It seems that the executive branch of government through the explanations and individual acts and the judicial branch of power with judicial decisions determine the matter, which is in the domain of the legislative branch. National tax rules on adjustment of VAT deduction of unpaid transactions in the master's thesis set mainly in the context of the VAT Directive and in the context of understanding and argumentation in law.