Microsoft Word - SIR-IUS-21-1 - v04.docx

1 1/21 Kazalo stran Dr. Slavka Kavčič, dr. Marjan Odar IN MEMORIAM DR. IVANU TURKU 3 In Memoriam to Dr. Ivan Turk Mojca Bartol Lesar DAVEK NA DODANO VREDNOST PRI SPLETNI PRODAJI OD 2021 6 Value added tax in case of sales via electronic marketplaces Mag. Brigita Franc POSLEDICE V ZVEZI Z DDV-jem ZA UPNIKE IN DOLŽNIKA V PRISILNI PORAVNAVI PO ZFPPIPP-ju 24 VAT consequences for creditors and debtor in compulsory settlement according to the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act Mag. Saša Jerman UPORABA METODE PORAZDELITVE DOBIČKA ZA NAMENE POLITIKE TRANSFERNIH CEN – KDAJ IN KAKO 42 Application of Profit Split Method for the purpose of Transfer Pricing Policy – when and how? Kristijan Anton Kontarščak USTAVNA SPORNOST UREDITVE ODLOGA DAVČNE IZVRŠBE 63 Constitutional controversy of tax enforcement suspension Marko Mehle UTEMELJITEV TRANSFERNIH CEN PRI FINANČNIH TRANSAKCIJAH 74 Justification of Transfer Pricing for Financial Transactions