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1 1/20 Kazalo stran Dr. Marjan Odar UVODNIK 3 Editorial Mojca Bartol Lesar DAVEK NA DODANO VREDNOST PRI PRODAJI POSLOVNIH DELEŽEV 5 Value added tax in case of share deal Mag. Joži Češnovar OBDAVČITEV NAKNADNIH VPLAČIL V LUČI SODNE PRAKSE IN SPREMEMB DAVČNE ZAKONODAJE 25 Taxation of Subsequent Payments in the Light of the Case Law and Changes to Tax Legislation Mag. Saša Jerman DAVČNA IN RAČUNOVODSKA OBRAVNAVA AMORTIZACIJE TER OBRESTI IZ NAJEMOV 42 Tax and accounting analysis of depreciation and interest expenses from lease contracts Mihael Kranjc DAJATVE OD DOHODKOV IZ ZAPOSLITVE PO SODNIH ODLOČBAH 64 Taxes and contributions from employment income following court decisions Mag. Blaž Pate ALI JE ODKUP LASTNEGA POSLOVNEGA DELEŽA OBDAVČEN? 75 Is the acquisition of own shares subject to a taxation? Rosana Dražnik 'HITRI UKREPI' NA PODROČJU DDV-ja IN NEKATERA ODPRTA VPRAŠANJA 86 'Quick Fixes' in VAT legislation and some open issues Nadja Ovčar PRIPRAVA RAZVOJNEGA PROGRAMA ZA NAMENE UVELJAVLJANJA DAVČNE OLAJŠAVE ZA VLAGANJA V RAZISKAVE IN RAZVOJ TER IZZIVI PRI DAVČNEM NADZORU 95 Preparation of development program for R&D tax allowance purposes and challenges in the event of tax audit