{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-QSCG8907/efbdaa33-85bb-47b9-902f-d07e3e8a385e/PDF","dcterms:extent":"146 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-QSCG8907/65ac01d5-7efb-44af-b34c-19725ac0d5b8/TEXT","dcterms:extent":"69 KB"}],"edm:TimeSpan":{"@rdf:about":"2009-2026","edm:begin":{"@xml:lang":"en","#text":"2009"},"edm:end":{"@xml:lang":"en","#text":"2026"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-QSCG8907","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-E6A91FTJ"},{"@xml:lang":"sl","#text":"Delavci in delodajalci"}],"dcterms:issued":"2018","dc:creator":"Mišič, Luka","dc:format":[{"@xml:lang":"sl","#text":"letnik:18"},{"@xml:lang":"sl","#text":"številka:2/3"},{"@xml:lang":"sl","#text":"str. 427-452"}],"dc:identifier":["ISSN:1580-6316","COBISSID_HOST:286802","URN:URN:NBN:SI:doc-QSCG8907"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Inštitut za delo, Pravna fakulteta"},"dc:subject":[{"@xml:lang":"en","#text":"avoidance of double taxation"},{"@xml:lang":"en","#text":"cross-border provision of services"},{"@xml:lang":"sl","#text":"čezmejno opravljanje storitev"},{"@xml:lang":"sl","#text":"davek na dohodek iz zaposlitve"},{"@xml:lang":"sl","#text":"delovno pravo"},{"@xml:lang":"sl","#text":"dvojnemu obdavčevanju"},{"@xml:lang":"en","#text":"income tax from employment"},{"@xml:lang":"sl","#text":"napotitev delavcev"},{"@xml:lang":"en","#text":"OECD Model Tax Convention"},{"@xml:lang":"en","#text":"posting of workers"},{"@xml:lang":"sl","#text":"prispevki za socialno varnost"},{"@xml:lang":"en","#text":"Regulation 883/2004"},{"@xml:lang":"en","#text":"social security contributions"},{"@xml:lang":"en","#text":"socially earmarked taxes"},{"@xml:lang":"sl","#text":"socialna varnost"},{"@xml:lang":"sl","#text":"socialni namenski davki"},{"@xml:lang":"sl","#text":"Uredba 883/2004"},{"@xml:lang":"sl","#text":"Vzorčna konvencija OECD"}],"dcterms:temporal":{"@rdf:resource":"2009-2026"},"dc:title":{"@xml:lang":"sl","#text":"Plačevanje prispevkov in davkov za napotene delavce|"},"dc:description":[{"@xml:lang":"sl","#text":"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 EU"},{"@xml:lang":"sl","#text":"V 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 EU"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-QSCG8907","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-QSCG8907"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-QSCG8907/efbdaa33-85bb-47b9-902f-d07e3e8a385e/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Inštitut za delo pri Pravni fakulteti Univerze v Ljubljani"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-QSCG8907/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-QSCG8907"}}}}