Pravno neopredeljeni instituti ES o skupnem sistemu DDV in s tem povezana odstopanja pri načinu reševanja davčnih problemov v posameznih državah članicah EU

slovenian

2018

volume 44, issue 8

IUS SOFTWARE d.o.o.
(Obvezni izvod spletne publikacije)

In the field of international business in the VAT system, applicable law in another country, either a Member State or a third country, requires a lot of attention. Unclear definitions in the VAT directive are leaving too much room to national tax authorities in the process of decision-making and formation of positions, which are mandatory for the taxpayers. So, if national authorities have different interpretations of the same institute and are using the same measures in a different manner, this can lead to violations of the taxpayers' rights. Differences in approach can lead to serious problems, such as double taxation or no taxation at all. This creates legal uncertainty and causes unnecessary material costs for companies doing business across the EU. The VAT system and international trade are closely linked to Incoterms, because with the inclusion an Incoterms clause in the sales contract the parties clearly and unequivocally agree on when the seller is considered to have fulfilled its obligation of goods supply. There are repeated conflict in the VAT system between taxpayers involved in ABC transactions because each link in the chain has to prove that it has fulfilled its tax obligations.

25.03.2020