146 KB69 KB200920262018Mišič, Lukaletnik:18številka:2/3str. 427-452ISSN:1580-6316COBISSID_HOST:286802URN:URN:NBN:SI:doc-QSCG8907slInštitut za delo, Pravna fakultetaDelavci in delodajalciavoidance of double taxationcross-border provision of servicesčezmejno opravljanje storitevdavek na dohodek iz zaposlitvedelovno pravodvojnemu obdavčevanjuincome tax from employmentnapotitev delavcevOECD Model Tax Conventionposting of workersprispevki za socialno varnostRegulation 883/2004social security contributionssocially earmarked taxessocialna varnostsocialni namenski davkiUredba 883/2004Vzorčna konvencija OECDPlačevanje prispevkov in davkov za napotene delavce|In the contribution, I analyse provisions regarding the payment of contributions and taxes for posted workers in the framework of the cross-border provision of services, i.e. rules stipulating the country in which social security contributions and income tax from employment or work performed by the posted worker in the host country have to be paid. I predominantly analyse the case of workers posted from one European Union (hereinafter: EU) Member State to another. Within the EU, social security systems are coordinated at the level of secondary legislation and stipulated in the coordination Regulation 883/2004. On the other hand, coordination rules regarding taxation are not stipulated by the EU law; they are governed by international double taxation conventions or agreements concluded between Member States. Conventions follow guidelines provided by the OECD Model Tax Convention. I briefly add to the case the question of workers posted to Slovenia from selected countries outside the EUV prispevku preučujem pravno ureditev plačevanja prispevkov in davkov za napotene delavce v okviru čezmejnega opravljanja storitev, tj. pravila o določitvi države, v kateri morajo biti plačani prispevki za socialno varnost in davek na dohodek iz zaposlitve oziroma dela, ki ga napoteni delavec opravi v državi gostiteljici. V besedilu se pretežno ukvarjam s položajem delavcev, ki so napoteni iz ene v drugo državo članico Evropske unije (v nadaljevanju: EU). Sistemi socialne varnosti so koordinirani na ravni sekundarnega prava EU, natančneje, v koordinacijski Uredbi 883/2004, med tem ko so davčni sistemi koordinirani v mednarodnih sporazumih, katerih sklenitev sodi v pristojnost držav članic. Sporazumi praviloma sledijo Vzorčni konvenciji OECD. Položaju napotenih delavcev znotraj EU mestoma dodajam položaj delavcev, ki so v Slovenijo napoteni iz izbranih držav izven EUTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaInštitut za delo pri Pravni fakulteti Univerze v Ljubljani