{"?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-S1HX1RPT/d6e-7-37f5e534498c-74492a860da-9423b/PDF","dcterms:extent":"350 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-S1HX1RPT/ab4fd87c-4847-45f3-bed2-987377e6a4b5/TEXT","dcterms:extent":"64 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-S1HX1RPT","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2014","dc:creator":"Pozvek, Maruša","dc:format":[{"@xml:lang":"sl","#text":"številka:2"},{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"str. 326-345"}],"dc:identifier":["ISSN:0353-6521","COBISSID:13726289","URN:URN:NBN:SI:doc-S1HX1RPT"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"davek na dodano vrednost"},{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"en","#text":"European Union"},{"@xml:lang":"sl","#text":"Evropska unija"},{"@xml:lang":"sl","#text":"izvoz"},{"@xml:lang":"sl","#text":"mednarodna trgovina"},{"@xml:lang":"sl","#text":"prosta trgovina"},{"@xml:lang":"en","#text":"tax"},{"@xml:lang":"sl","#text":"uvoz"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Davčno obravnavanje pravih in nepravih tristranskih poslov v sistemu DDV|"},"dc:description":[{"@xml:lang":"sl","#text":"Establishment of a single European economic area, based on the common market, is a primary reason for the introduction of the institute of tripartite transactions. Free movement of goods is one of the freedoms of the single market of the EU that allows successive sale of goods from the first seller to the last buyer, which is concluded between three taxpayers each from different country. Tripartite transaction is a subtype of the chain transaction. When taxpayers are each from a different EU Member State, we are dealing with genuine triangular transactions, for which we use simplification in order to facilitate the movement of goods within the EU and reduce administrative obligations. In terms of tax treatment triangular transactions are the most demanding. Especially problematic are quasi-triangular transactions in which one link in the chain is a natural person, the company that is one of the links in the chain is established outside the EU, or when the goods travel from the first country to the second and then to the third one. The quasi-triangular transactions for a combination of intra-EU exports and imports of goods demand appropriate tax analysis due to non-application of simplifications for those transactions, so tax solutions vary from case to case. In practice, the participants in the business often abuse the VAT identification numbers for unlawful purposes, such as various fraud and tax evasion"},{"@xml:lang":"sl","#text":"Vzpostavitev enotnega evropskega gospodarskega prostora, zasnovanega na skupnem trgu, je temeljni razlog za uvedbo instituta tristranskih poslov. Prost pretok blaga, ki je ena izmed svoboščin EU, omogoča zaporedno prodajo blaga od prvega prodajalca do zadnjega kupca, ki jo sklenejo trije davčni zavezanci vsak iz svoje države. Tristranske posle, ki so podvrsta verižnih poslov, delimo na prave in neprave. Kadar so davčni zavezanci vsak iz svoje države EU, govorimo o pravih tristranskih poslih, za katere je značilna poenostavitev, ki olajšuje pretok blaga znotraj EU in zmanjšuje administrativne obveznosti. Tristranski posli spadajo z vidika davčne obravnave med najzahtevnejše. Posebej problematični so nepravi tristranski posli, pri katerih je en člen fizična oseba, ali ima podjetje, ki je eden izmed členov v verigi, sedež zunaj EU, ali ko blago potuje iz prve države najprej v drugo in šele nato v tretjo državo. Pri nepravih tristranskih poslih za kombinacije dobav znotraj EU z izvozom in uvozom blaga je potrebna ustrezna davčna analiza, saj ne veljajo poenostavitve, zato se davčne rešitve razlikujejo od primera do primera. V praksi udeleženci v posameznih poslih pogosto zlorabljajo identifikacijske številke za DDV za protipravne namene, kot so goljufije in utaja davkov"}],"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-S1HX1RPT","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-S1HX1RPT"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-S1HX1RPT/d6e-7-37f5e534498c-74492a860da-9423b/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-S1HX1RPT/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-S1HX1RPT"}}}}