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letnik 2018, številka 8, 21. 12. 2018
> Kazalo

NA NASLOVNICI

Odgovornost za stvarne napake pri prodajah poslovnih deležev

Martin Čarni

Povzetek: Prispevek obravnava pogodbe o prodaji poslovnih deležev z vidika morebitne odgovornosti prodajalca za stvarne napake v lastnostih družbe v skladu z veljavno zakonodajo. Avtor uvodoma opiše zagotovila in jamstva, v nadaljevanju pa predstavi odgovornost prodajalca za stvarne napake pri prodajah poslovnih deležev. Na koncu so prikazane še nekatere posledice odgovornosti za stvarne napake, in sicer tako v primerih, ko so v pogodbo vključena zagotovila in jamstva, kot tudi, ko v pogodbi takšnih določil ni.
Ključne besede: pogodba o prodaji poslovnega deleža, zagotovila in jamstva, poslovni delež, stvarne napake, prenos poslovnega deleža
Title:Liability for Material Defects in Transfers of Business Shares
Abstract: The article examines share purchase agreements in regards to potential liability of the seller for material defects in the characteristics of the company, in accordance with applicable legislation. The author initially describes representations and warranties. Afterwards, he presents the seller's liability for material defects in transfers of business shares. At the end, the article also shows specific consequences of liability for material defects in cases where representations and warranties are included in the agreement, as well as in the absence of such provisions.
Keywords: share purchase agreement, representations and warranties, business share, material defects, business share transfer

Uporaba instituta delne ponudbe v Zakonu o prevzemih

mag. Petra Grah

dr. Borut Bratina

Povzetek: Prispevek se osredotoča na institut delne prostovoljne prevzemne ponudbe, ki so jo posamezne države implementirale v prevzemno zakonodajo, nekatere pod določenimi pogoji, druge pa prepovedale. S tega stališča je najprej obravnavan Zakon o prevzemih (ZPre-1), ki se je po zadnji svetovni gospodarski krizi velikokrat spremenil. Spremembe so poskušale preprečiti izčrpavanje ciljnih družb pred prevzemniki, ki so jih prevzemali zaradi lastnih interesov, in ne interesov drugih. Bolj konkretne spremembe in dopolnitve je prinesla šele novela ZPre-1G iz leta 2015. Avtorja zagovarjata tezo, da so v ZPre-1 mogoče izboljšave, s katerimi bodo manjšinski delničarji in upniki lahko še bolj zaščiteni ter bo preprečeno izčrpavanje ciljne družbe. ZPre-1 opredeljuje instituta obvezne in prostovoljne prevzemne ponudbe, ne pozna pa niti delne obvezne niti delne prostovoljne ponudbe. O uvedbi delne prostovoljne ponudbe, pri čemer prevzemnik ne pridobi kontrolnega deleža v ciljni družbi ali kadar je z zakonom omejeno pridobivanje deležev družb ali so pri tem zahtevana še soglasja različnih organov, se je v preteklosti že pisalo, vendar delna ponudba v ZPre-1 ni bila implementirana. V nadaljevanju so predstavljene nekatere tuje prevzemne zakonodaje, in sicer v Združenih državah Amerike (ZDA), Združenem kraljestvu in na Nizozemskem, ki delne ponudbe poznajo, vendar jih uporabljajo na različne načine, za njih pa veljajo različni pogoji. Tem ureditvam je skupno, da je pri delnih ponudbah treba upoštevati načelo sorazmernosti nakupa delnic od vseh delničarjev, ki so delnice ciljne družbe pripravljeni prodati. Na koncu prispevka bomo predstavili še različne poglede in mnenja avtorjev glede instituta obvezne in delne prevzemne ponudbe.
Ključne besede: Zakon o prevzemih, prevzemna ponudba, delna prevzemna ponudba, manjšinski delničar, prevzemnik
Title: Application of the Partial Offer Concept, as Stipulated in the Takeover Act
Abstract: The paper focuses on the institute of partial voluntary takeover bid, which some states have implemented in their M&A legislation, others implemented under specific conditions, and some outright banned. From this perspective, we begin by discussing the Takeovers Act (ZPre-1), which has seen a number of amendments in the wake of the most recent economic crisis. Changes tried to prevent leeching of target companies by transferees acquiring companies to serve their own interests rather than acting in the interest of others. More concrete changes were introduced by the 2015 amendment, the ZPre-1G. The authors argue that there is still room for improvement in ZPre-1, which could further protect minority shareholders, creditors, and prevent attrition of target companies. ZPre-1 defines the concepts of mandatory and voluntary takeover bid; however, it mentions neither a partial mandatory nor a partial voluntary bid. While there was some public discussion on the introduction of a partial voluntary offer in the past, where the transferee does not acquire a controlling interest in the target company, or where there are statutory limitations regarding acquisition of equity holdings in companies, or in some cases various bodies' consents are required, the partial offer institute was not implemented in the ZPre-1. The paper goes on to examine examples of some international takeover legislations, specifically that of the USA, UK and the Netherlands, where partial offers are implemented but used in different ways and under different conditions. What these countries have in common is that in the case of partial offers, the principle of proportionality of purchase of shares from all shareholders willing to sell their shares is observed. At the end of the paper, we also present the authors' various views and opinions regarding the institute of mandatory and partial takeover offer.
Keywords: Takeovers Act, takeover bid, partial tender offer, minority shareholder, acquirer

Pravno neopredeljeni instituti ES o skupnem sistemu DDV in s tem povezana odstopanja pri načinu reševanja davčnih problemov v posameznih državah članicah EU

Maruša Pozvek

dr. Aleš Kobal

Povzetek: Pri mednarodnem poslovanju v sistemu DDV je treba veliko pozornosti nameniti veljavni zakonodaji v drugi državi, bodisi državi članici ali tretji državi. Nejasne definicije v direktivi o DDV lahko nacionalnim davčnim organom omogočajo preveč manevrskega prostora pri odločanju in podajanju stališč, ki so za davčnega zavezanca zavezujoča. Če torej nacionalni organi različno razlagajo iste institute in drugače uporabljajo enake ukrepe, to lahko privede do kršitev pravic davčnih zavezancev. Razlike v pristopih lahko povzročijo resne težave, kot je dvojno obdavčevanje ali to, da obdavčitve sploh ni. S tem se ustvarja pravna negotovost in povzročajo nepotrebni materialni stroški za gospodarske subjekte, ki poslujejo po vsej EU. S sistemom DDV v mednarodni trgovini so tesno povezane trgovinske klavzule Incoterms, saj se z vključitvijo ene od klavzul v kupoprodajno pogodbo stranki jasno in nedvoumno dogovorita o tem, kdaj šteje, da je prodajalec izpolnil svojo dolžnost dobave blaga. Med zavezanci ABC-transakcij v sistemu DDV večkrat prihaja
do sporov, ker mora vsak člen v verigi dokazovati, da je izpolnil vse svoje davčne
obveznosti.
Ključne besede: ABC-transakcije, mednarodna trgovina, davčne obveznosti, sistem DDV, trgovinske klavzule Incoterms
Title: Legally Undefined EC Institutes on the Common System of VAT and Related Deviations in Solving Tax Problems in Individual EU Member States
Abstract: In the field of international business in the VAT system, applicable law in another country, either a Member State or a third country, requires a lot of attention. Unclear definitions in the VAT directive are leaving too much room to national tax authorities in the process of decision-making and formation of positions, which are mandatory for the taxpayers. So, if national authorities have different interpretations of the same institute and are using the same measures in a different manner, this can lead to violations of the taxpayers' rights. Differences in approach can lead to serious problems, such as double taxation or no taxation at all. This creates legal uncertainty and causes unnecessary material costs for companies doing business across the EU. The VAT system and international trade are closely linked to Incoterms, because with the inclusion an Incoterms clause in the sales contract the parties clearly and unequivocally agree on when the seller is considered to have fulfilled its obligation of goods supply. There are repeated conflict in the VAT system between taxpayers involved in ABC transactions because each link in the chain has to prove that it has fulfilled its tax obligations.
Keywords: ABC transactions, international trade, tax obligations, VAT system,
Incoterms trade clause

Institut samoprijave v slovenski davčni ureditvi in praksi

mag. Marjan Špilar

Povzetek: Avtor v prispevku obravnava davčno samoprijavo, ki je predmet naše splošne davčne zakonodaje oziroma Zakona o davčnem postopku in pomeni določeno uravnoteženje strogim davčnim predpisom. Gre za poseben materialni davčni institut, katerega osnovni namen je privabiti zavezance za davek, da v zameno za oprostitev predpisane prekrškovne kazni izpolnijo svojo davčno obveznost, ki je iz kateregakoli razloga niso oziroma so jo le delno. Temeljna razlika med samoprijavo in drugimi davčnimi instituti, ki omogočajo kasnejšo izpolnitev davčnih obveznosti, je v tem, da je samoprijava dovoljena tudi takrat, ko zavezanec celo namerno ni pravilno ali sploh ni izpolnil davčne obveznosti, a si je kasneje premislil. Protidajatev za samoprijavo je oprostitev na prekrškovni ravni, ki sicer obstoja prekrška ne odpravlja, ga pa naredi nekaznivega. Zavezanec mora ob vložitvi samoprijave svojo realno davčno obveznost, povečano za predpisane obresti, izpolniti, sicer njeni učinki ne nastopijo. Samoprijava je v slovenski davčni zakonodaji normirana v Zakonu o davčnem postopku v dveh delih. Razmeroma stroge zakonske pogoje in način predložitve davčnega obračuna ali davčne napovedi na podlagi samoprijave ureja prvi, splošni del zakona. Izjeme od prekrška pri samoprijavi pa so določene v okviru kazenskih določb zakona. Samoprijava, ki omogoča storilcu prekrška oprostitev na prekrškovni ravni, ni dopustna za vse davčne prekrške, pač pa le za tiste, ki so povezani z izpolnjevanjem davčnih obveznosti in so določeni v Zakonu o davčnem postopku. Pri tem se samoprijava nanaša le na primere, kjer gre za prekršek, ki ga je zavezanec storil ob zakasneli predložitvi davčnega obračuna ali davčne napovedi zaradi premalo plačanega davka. Sicer pa slovenska pravna ureditev pozna institut samoprijave tudi v okviru Zakona o davku na dodano vrednost, ki se vsebinsko ne razlikuje od samoprijave v Zakonu o davčnem postopku, temveč gre zgolj za prilagoditev načinu izpolnjevanja davčnih obveznosti prek obračuna davka na dodano vrednost. Davčni postopek s samoprijavo se vedno začne na zahtevo zavezanca za davek, ki naknadno predloži prepozno vloženi davčni obračun ali davčno napoved, v kateri prikaže neplačan oziroma premalo plačan davek. Zakasneli davčni obračun ali davčno napoved kot samoprijavo mora zavezanec za davek vložiti pravočasno in le enkrat za isto davčno obveznost. Samoprijava je pravočasna, če je vložena najpozneje do začetka davčnega inšpekcijskega nadzora, do vročitve odmerne odločbe, do začetka prekrškovnega postopka oziroma začetka kazenskega postopka. Zavezancu za davek, ki ne izpolnjuje predpisanih zakonskih pogojev, davčni organ samoprijavo zavrne in jo v nadaljnjem postopku obravnava kot obračun ali napoved, vloženo po izteku zakonskega roka. Samoprijava je za zakonodajalca, državo in njene organe, pristojne za pobiranje dajatev, zelo pomemben upravni institut. Iz podatkov finančne uprave je razvidno, da zavezanci za davek pogosto uporabljajo samoprijavo kot zakasneli način izpolnitve davčne obveznosti in posledično prispevajo v proračun relativno velik znesek javnih prihodkov. Tudi zakonodajalec z vidika varovanja javne koristi pri pobiranju dajatev pogosto posega v institut samoprijave, kar seveda ni v prid pravni varnosti na davčnem področju. Pri tem se v okviru normativne uredit-ve samoprijave odpirajo določena vprašanja in dileme, ki kažejo na pomanjkljivo normiranje instituta ter posledično možnost sprejemanja arbitrarnih odločitev in neenake obravnave zavezancev v praksi. Nekatere med njimi, ki so lahko v škodo zavezancev za davek, avtor v prispevku izpostavlja ter dodaja primerjalni pogled na institut v Avstriji in Nemčiji.
Ključne besede: davčna obveznost, davčni zavezanec, davčni postopek, posebni instituti davčnega postopka, davčna samoprijava
Title: Institute of Self-Declaration in the Slovenian Tax Regulation and Practice
Abstract: In this article, the author examines the institute of tax self-declaration, which is the subject of our general tax legislation in the Tax Procedure Act and constitutes a certain balance to strict tax regulations. Tax self-declaration is a special material tax institute, primarily designed to entice taxpayers to meet their tax liabilities, which they were not able to meet or have only partially done so, for whatever reason, and in return they receive a remission from penalties that normally apply in such cases. The fundamental difference between a self-declaration and other tax institutes that enable tax liabilities to be met subsequently, is that a self-declaration is permitted even when the taxpayers deliberately did not meet their tax liabilities, or have done so incorrectly, and have later changed their minds. The compensation for a self-declaration is the remission of penalties, which does not eliminate the existence of the offence but does eliminate the penalty for it. The taxpayer must fulfil their actual tax obligations when they file their self-declaration, increased by statutory interest, otherwise it cannot take effect. In the Slovenian tax legislation, self-declaration is set out under the Tax Procedure Act in two parts. The first general part of the act governs the relatively strict statutory conditions and ways of submitting tax declarations or tax returns based on a self-declaration. Conditions for remission of penalties in the case of self-declarations are set out in the penalty clauses of the act. A self-declaration that enables the offender a remission of the provided penalty is not permitted for all tax offences, but merely for those that are linked to meeting lax liabilities and are set out under the Tax Procedure Act. Tax self-declaration applies only to offences that occurred because the taxpayer was too late in submitting their tax declaration or tax return, or because they did not pay enough tax. The institute of self-declaration is also present in the Slovenian legal system in the Value Added Tax Act, and does not differ from a self-declaration under the Tax Procedure Act, it is merely an alternative way of tax compliance through value added tax returns. The tax procedure by self-declaration always begins at the request of the taxpayer, who subsequently files a tax declaration or a tax return that was submitted too late, in which they state the unpaid taxes or the shortfall in the taxes paid. The taxpayer must file the overdue tax declaration or tax return as a self-declaration within the provided deadline and only once for the same tax liability. A self-declaration is filed in due time if it is filed no later than before the start of tax inspection and before the tax adjustment notice is issued, or before the administrative proceeding for the offence or the criminal proceeding starts. The relevant tax authority shall reject the self-declaration of any taxpayer for tax that does not meet the applicable legal conditions, and in the subsequent procedure regard the tax declaration or return as filed after the provided legal deadline. The legislator, state and state authorities, responsible for the collection of duties, consider self-declaration a very important administrative institute. The tax authorities' data show that taxpayers often make use of self-declaration as a way to subsequently meet their tax liabilities and in doing so they contribute a relatively large amount of public revenue to the public budget. The legislator also often undermines the institute of self-declaration in light of protecting the public interest in collecting duties, which naturally does not benefit legal certainty in the field of taxation. Thereby questions and dilemmas arise within the regulatory framework of self-declaration, showing shortfalls within the standardisation of the institute and consequently the possibility of arbitrary decision making and unequal treatment of taxpayers in practice. In this article, the author underlines some of these questions and dilemmas and presents a comparative view of this institute in Austria and Germany.
Keywords: tax liability, taxpayer, tax procedure, special institutes of the tax procedure, tax self-declaration

Neodvisna osebna zavarovanja v slovenskem pravu in DCFR

Jure Pirc

Povzetek: V članku so primerjana neodvisna osebna zavarovanja v slovenskem pravu in v Osnutku skupnega referenčnega okvira (DCFR). Evropsko pogodbeno pravo že danes zavzema pomembno vlogo v pravu skupnosti, ki pa se bo čez čas le še okrepila. DCFR je del tega procesa in prvi poskus celovite obravnave predvsem obligacijskopravnih institutov, pri čemer niso izključeni niti pogodbeni tipi, ki so tradicionalno predmet avtonomnega urejanja. Eden od teh je bančna garancija na prvi poziv, ki jo DCFR ureja skupaj z drugimi neodvisnimi osebnimi zavarovanji, OZ oziroma ZOR pa kot poseben pogodbeni tip. V prispevku so po posameznih elementih predstavljene razlike pa tudi podobnosti med ureditvijo neodvisnih osebnih zavarovanj v slovenskem pravu in v DCFR. Za vsakega od njih je podana natančna analiza pravic in obveznosti subjektov, udeleženih v razmerju.
Ključne besede: zavarovanje pogodbenih obveznosti, osebna zavarovanja, neodvis-na osebna zavarovanja, neodvisna bančna garancija, bančna garancija na prvi poziv, skupni referenčni okvir
Title: Independent Personal Security in Slovenian Law and DCFR
Abstract: The subject of this paper is a comparison of independent personal security in Slovenian law and the Draft Common Frame of Reference. European contract law already holds an important role in the law of the Community, which is only expected to intensify over time. DCFR is part of that process and the first attempt of comprehensive examination of primarily the law of obligation, where contracts that are traditionally subject to autonomous regulation are not excluded. A first demand guarantee is one of these. In DCFR, it is regulated with other independent personal securities, whereas in the Obligations Act, it is a special contract. This paper presents the differences, as well as the similarities, between the regulation of independent personal security in Slovenian law and DCFR, by individual elements. For each of these elements, a precise analysis of rights and obligations of subjects is presented.
Keywords: security of contractual obligations, personal security, independent personal security, independent bank guarantee, first demand bank guarantee, Common Frame of Reference

VSEBINA

Vsebina

Članki/Articles stran 1353 Martin Čarni Odgovornost za stvarne napake pri prodajah poslovnih deležev Liability for Material Defects in Transfers of Business Shares Članki/Articles stran 1367 Petra Grah, Borut Bratina

Martin Čarni

Povzetek: Prispevek obravnava pogodbe o prodaji poslovnih deležev z vidika morebitne odgovornosti prodajalca za stvarne napake v lastnostih družbe v skladu z veljavno zakonodajo. Avtor uvodoma opiše zagotovila in jamstva, v nadaljevanju pa predstavi odgovornost prodajalca za stvarne napake pri prodajah poslovnih deležev. Na koncu so prikazane še nekatere posledice odgovornosti za stvarne napake, in sicer tako v primerih, ko so v pogodbo vključena zagotovila in jamstva, kot tudi, ko v pogodbi takšnih določil ni. Ključne besede: pogodba o prodaji poslovnega deleža, zagotovila in jamstva, poslovni delež, stvarne napake, prenos poslovnega deleža
Title:Liability for Material Defects in Transfers of Business Shares Abstract: The article examines share purchase agreements in regards to potential liability of the seller for material defects in the characteristics of the company, in accordance with applicable legislation. The author initially describes representations and warranties. Afterwards, he presents the seller's liability for material defects in transfers of business shares. At the end, the article also shows specific consequences of liability for material defects in cases where representations and warranties are included in the agreement, as well as in the absence of such provisions. Keywords: share purchase agreement, representations and warranties, business share, material defects, business share transfer

mag. Petra Grah, dr. Borut Bratina

Povzetek: Prispevek se osredotoča na institut delne prostovoljne prevzemne ponudbe, ki so jo posamezne države implementirale v prevzemno zakonodajo, nekatere pod določenimi pogoji, druge pa prepovedale. S tega stališča je najprej obravnavan Zakon o prevzemih (ZPre-1), ki se je po zadnji svetovni gospodarski krizi velikokrat spremenil. Spremembe so poskušale preprečiti izčrpavanje ciljnih družb pred prevzemniki, ki so jih prevzemali zaradi lastnih interesov, in ne interesov drugih. Bolj konkretne spremembe in dopolnitve je prinesla šele novela ZPre-1G iz leta 2015. Avtorja zagovarjata tezo, da so v ZPre-1 mogoče izboljšave, s katerimi bodo manjšinski delničarji in upniki lahko še bolj zaščiteni ter bo preprečeno izčrpavanje ciljne družbe. ZPre-1 opredeljuje instituta obvezne in prostovoljne prevzemne ponudbe, ne pozna pa niti delne obvezne niti delne prostovoljne ponudbe. O uvedbi delne prostovoljne ponudbe, pri čemer prevzemnik ne pridobi kontrolnega deleža v ciljni družbi ali kadar je z zakonom omejeno pridobivanje deležev družb ali so pri tem zahtevana še soglasja različnih organov, se je v preteklosti že pisalo, vendar delna ponudba v ZPre-1 ni bila implementirana. V nadaljevanju so predstavljene nekatere tuje prevzemne zakonodaje, in sicer v Združenih državah Amerike (ZDA), Združenem kraljestvu in na Nizozemskem, ki delne ponudbe poznajo, vendar jih uporabljajo na različne načine, za njih pa veljajo različni pogoji. Tem ureditvam je skupno, da je pri delnih ponudbah treba upoštevati načelo sorazmernosti nakupa delnic od vseh delničarjev, ki so delnice ciljne družbe pripravljeni prodati. Na koncu prispevka bomo predstavili še različne poglede in mnenja avtorjev glede instituta obvezne in delne prevzemne ponudbe. Ključne besede: Zakon o prevzemih, prevzemna ponudba, delna prevzemna ponudba, manjšinski delničar, prevzemnik
Title: Application of the Partial Offer Concept, as Stipulated in the Takeover Act Abstract: The paper focuses on the institute of partial voluntary takeover bid, which some states have implemented in their M&A legislation, others implemented under specific conditions, and some outright banned. From this perspective, we begin by discussing the Takeovers Act (ZPre-1), which has seen a number of amendments in the wake of the most recent economic crisis. Changes tried to prevent leeching of target companies by transferees acquiring companies to serve their own interests rather than acting in the interest of others. More concrete changes were introduced by the 2015 amendment, the ZPre-1G. The authors argue that there is still room for improvement in ZPre-1, which could further protect minority shareholders, creditors, and prevent attrition of target companies. ZPre-1 defines the concepts of mandatory and voluntary takeover bid; however, it mentions neither a partial mandatory nor a partial voluntary bid. While there was some public discussion on the introduction of a partial voluntary offer in the past, where the transferee does not acquire a controlling interest in the target company, or where there are statutory limitations regarding acquisition of equity holdings in companies, or in some cases various bodies' consents are required, the partial offer institute was not implemented in the ZPre-1. The paper goes on to examine examples of some international takeover legislations, specifically that of the USA, UK and the Netherlands, where partial offers are implemented but used in different ways and under different conditions. What these countries have in common is that in the case of partial offers, the principle of proportionality of purchase of shares from all shareholders willing to sell their shares is observed. At the end of the paper, we also present the authors' various views and opinions regarding the institute of mandatory and partial takeover offer. Keywords: Takeovers Act, takeover bid, partial tender offer, minority shareholder, acquirer

Maruša Pozvek, dr. Aleš Kobal

Povzetek: Pri mednarodnem poslovanju v sistemu DDV je treba veliko pozornosti nameniti veljavni zakonodaji v drugi državi, bodisi državi članici ali tretji državi. Nejasne definicije v direktivi o DDV lahko nacionalnim davčnim organom omogočajo preveč manevrskega prostora pri odločanju in podajanju stališč, ki so za davčnega zavezanca zavezujoča. Če torej nacionalni organi različno razlagajo iste institute in drugače uporabljajo enake ukrepe, to lahko privede do kršitev pravic davčnih zavezancev. Razlike v pristopih lahko povzročijo resne težave, kot je dvojno obdavčevanje ali to, da obdavčitve sploh ni. S tem se ustvarja pravna negotovost in povzročajo nepotrebni materialni stroški za gospodarske subjekte, ki poslujejo po vsej EU. S sistemom DDV v mednarodni trgovini so tesno povezane trgovinske klavzule Incoterms, saj se z vključitvijo ene od klavzul v kupoprodajno pogodbo stranki jasno in nedvoumno dogovorita o tem, kdaj šteje, da je prodajalec izpolnil svojo dolžnost dobave blaga. Med zavezanci ABC-transakcij v sistemu DDV večkrat prihaja do sporov, ker mora vsak člen v verigi dokazovati, da je izpolnil vse svoje davčne obveznosti. Ključne besede: ABC-transakcije, mednarodna trgovina, davčne obveznosti, sistem DDV, trgovinske klavzule Incoterms
Title: Legally Undefined EC Institutes on the Common System of VAT and Related Deviations in Solving Tax Problems in Individual EU Member States Abstract: In the field of international business in the VAT system, applicable law in another country, either a Member State or a third country, requires a lot of attention. Unclear definitions in the VAT directive are leaving too much room to national tax authorities in the process of decision-making and formation of positions, which are mandatory for the taxpayers. So, if national authorities have different interpretations of the same institute and are using the same measures in a different manner, this can lead to violations of the taxpayers' rights. Differences in approach can lead to serious problems, such as double taxation or no taxation at all. This creates legal uncertainty and causes unnecessary material costs for companies doing business across the EU. The VAT system and international trade are closely linked to Incoterms, because with the inclusion an Incoterms clause in the sales contract the parties clearly and unequivocally agree on when the seller is considered to have fulfilled its obligation of goods supply. There are repeated conflict in the VAT system between taxpayers involved in ABC transactions because each link in the chain has to prove that it has fulfilled its tax obligations. Keywords: ABC transactions, international trade, tax obligations, VAT system, Incoterms trade clause

mag. Marjan Špilar

Povzetek: Avtor v prispevku obravnava davčno samoprijavo, ki je predmet naše splošne davčne zakonodaje oziroma Zakona o davčnem postopku in pomeni določeno uravnoteženje strogim davčnim predpisom. Gre za poseben materialni davčni institut, katerega osnovni namen je privabiti zavezance za davek, da v zameno za oprostitev predpisane prekrškovne kazni izpolnijo svojo davčno obveznost, ki je iz kateregakoli razloga niso oziroma so jo le delno. Temeljna razlika med samoprijavo in drugimi davčnimi instituti, ki omogočajo kasnejšo izpolnitev davčnih obveznosti, je v tem, da je samoprijava dovoljena tudi takrat, ko zavezanec celo namerno ni pravilno ali sploh ni izpolnil davčne obveznosti, a si je kasneje premislil. Protidajatev za samoprijavo je oprostitev na prekrškovni ravni, ki sicer obstoja prekrška ne odpravlja, ga pa naredi nekaznivega. Zavezanec mora ob vložitvi samoprijave svojo realno davčno obveznost, povečano za predpisane obresti, izpolniti, sicer njeni učinki ne nastopijo. Samoprijava je v slovenski davčni zakonodaji normirana v Zakonu o davčnem postopku v dveh delih. Razmeroma stroge zakonske pogoje in način predložitve davčnega obračuna ali davčne napovedi na podlagi samoprijave ureja prvi, splošni del zakona. Izjeme od prekrška pri samoprijavi pa so določene v okviru kazenskih določb zakona. Samoprijava, ki omogoča storilcu prekrška oprostitev na prekrškovni ravni, ni dopustna za vse davčne prekrške, pač pa le za tiste, ki so povezani z izpolnjevanjem davčnih obveznosti in so določeni v Zakonu o davčnem postopku. Pri tem se samoprijava nanaša le na primere, kjer gre za prekršek, ki ga je zavezanec storil ob zakasneli predložitvi davčnega obračuna ali davčne napovedi zaradi premalo plačanega davka. Sicer pa slovenska pravna ureditev pozna institut samoprijave tudi v okviru Zakona o davku na dodano vrednost, ki se vsebinsko ne razlikuje od samoprijave v Zakonu o davčnem postopku, temveč gre zgolj za prilagoditev načinu izpolnjevanja davčnih obveznosti prek obračuna davka na dodano vrednost. Davčni postopek s samoprijavo se vedno začne na zahtevo zavezanca za davek, ki naknadno predloži prepozno vloženi davčni obračun ali davčno napoved, v kateri prikaže neplačan oziroma premalo plačan davek. Zakasneli davčni obračun ali davčno napoved kot samoprijavo mora zavezanec za davek vložiti pravočasno in le enkrat za isto davčno obveznost. Samoprijava je pravočasna, če je vložena najpozneje do začetka davčnega inšpekcijskega nadzora, do vročitve odmerne odločbe, do začetka prekrškovnega postopka oziroma začetka kazenskega postopka. Zavezancu za davek, ki ne izpolnjuje predpisanih zakonskih pogojev, davčni organ samoprijavo zavrne in jo v nadaljnjem postopku obravnava kot obračun ali napoved, vloženo po izteku zakonskega roka. Samoprijava je za zakonodajalca, državo in njene organe, pristojne za pobiranje dajatev, zelo pomemben upravni institut. Iz podatkov finančne uprave je razvidno, da zavezanci za davek pogosto uporabljajo samoprijavo kot zakasneli način izpolnitve davčne obveznosti in posledično prispevajo v proračun relativno velik znesek javnih prihodkov. Tudi zakonodajalec z vidika varovanja javne koristi pri pobiranju dajatev pogosto posega v institut samoprijave, kar seveda ni v prid pravni varnosti na davčnem področju. Pri tem se v okviru normativne uredit-ve samoprijave odpirajo določena vprašanja in dileme, ki kažejo na pomanjkljivo normiranje instituta ter posledično možnost sprejemanja arbitrarnih odločitev in neenake obravnave zavezancev v praksi. Nekatere med njimi, ki so lahko v škodo zavezancev za davek, avtor v prispevku izpostavlja ter dodaja primerjalni pogled na institut v Avstriji in Nemčiji. Ključne besede: davčna obveznost, davčni zavezanec, davčni postopek, posebni instituti davčnega postopka, davčna samoprijava
Title: Institute of Self-Declaration in the Slovenian Tax Regulation and Practice Abstract: In this article, the author examines the institute of tax self-declaration, which is the subject of our general tax legislation in the Tax Procedure Act and constitutes a certain balance to strict tax regulations. Tax self-declaration is a special material tax institute, primarily designed to entice taxpayers to meet their tax liabilities, which they were not able to meet or have only partially done so, for whatever reason, and in return they receive a remission from penalties that normally apply in such cases. The fundamental difference between a self-declaration and other tax institutes that enable tax liabilities to be met subsequently, is that a self-declaration is permitted even when the taxpayers deliberately did not meet their tax liabilities, or have done so incorrectly, and have later changed their minds. The compensation for a self-declaration is the remission of penalties, which does not eliminate the existence of the offence but does eliminate the penalty for it. The taxpayer must fulfil their actual tax obligations when they file their self-declaration, increased by statutory interest, otherwise it cannot take effect. In the Slovenian tax legislation, self-declaration is set out under the Tax Procedure Act in two parts. The first general part of the act governs the relatively strict statutory conditions and ways of submitting tax declarations or tax returns based on a self-declaration. Conditions for remission of penalties in the case of self-declarations are set out in the penalty clauses of the act. A self-declaration that enables the offender a remission of the provided penalty is not permitted for all tax offences, but merely for those that are linked to meeting lax liabilities and are set out under the Tax Procedure Act. Tax self-declaration applies only to offences that occurred because the taxpayer was too late in submitting their tax declaration or tax return, or because they did not pay enough tax. The institute of self-declaration is also present in the Slovenian legal system in the Value Added Tax Act, and does not differ from a self-declaration under the Tax Procedure Act, it is merely an alternative way of tax compliance through value added tax returns. The tax procedure by self-declaration always begins at the request of the taxpayer, who subsequently files a tax declaration or a tax return that was submitted too late, in which they state the unpaid taxes or the shortfall in the taxes paid. The taxpayer must file the overdue tax declaration or tax return as a self-declaration within the provided deadline and only once for the same tax liability. A self-declaration is filed in due time if it is filed no later than before the start of tax inspection and before the tax adjustment notice is issued, or before the administrative proceeding for the offence or the criminal proceeding starts. The relevant tax authority shall reject the self-declaration of any taxpayer for tax that does not meet the applicable legal conditions, and in the subsequent procedure regard the tax declaration or return as filed after the provided legal deadline. The legislator, state and state authorities, responsible for the collection of duties, consider self-declaration a very important administrative institute. The tax authorities' data show that taxpayers often make use of self-declaration as a way to subsequently meet their tax liabilities and in doing so they contribute a relatively large amount of public revenue to the public budget. The legislator also often undermines the institute of self-declaration in light of protecting the public interest in collecting duties, which naturally does not benefit legal certainty in the field of taxation. Thereby questions and dilemmas arise within the regulatory framework of self-declaration, showing shortfalls within the standardisation of the institute and consequently the possibility of arbitrary decision making and unequal treatment of taxpayers in practice. In this article, the author underlines some of these questions and dilemmas and presents a comparative view of this institute in Austria and Germany. Keywords: tax liability, taxpayer, tax procedure, special institutes of the tax procedure, tax self-declaration

Jure Pirc

Povzetek: V članku so primerjana neodvisna osebna zavarovanja v slovenskem pravu in v Osnutku skupnega referenčnega okvira (DCFR). Evropsko pogodbeno pravo že danes zavzema pomembno vlogo v pravu skupnosti, ki pa se bo čez čas le še okrepila. DCFR je del tega procesa in prvi poskus celovite obravnave predvsem obligacijskopravnih institutov, pri čemer niso izključeni niti pogodbeni tipi, ki so tradicionalno predmet avtonomnega urejanja. Eden od teh je bančna garancija na prvi poziv, ki jo DCFR ureja skupaj z drugimi neodvisnimi osebnimi zavarovanji, OZ oziroma ZOR pa kot poseben pogodbeni tip. V prispevku so po posameznih elementih predstavljene razlike pa tudi podobnosti med ureditvijo neodvisnih osebnih zavarovanj v slovenskem pravu in v DCFR. Za vsakega od njih je podana natančna analiza pravic in obveznosti subjektov, udeleženih v razmerju. Ključne besede: zavarovanje pogodbenih obveznosti, osebna zavarovanja, neodvis-na osebna zavarovanja, neodvisna bančna garancija, bančna garancija na prvi poziv, skupni referenčni okvir
Title: Independent Personal Security in Slovenian Law and DCFR Abstract: The subject of this paper is a comparison of independent personal security in Slovenian law and the Draft Common Frame of Reference. European contract law already holds an important role in the law of the Community, which is only expected to intensify over time. DCFR is part of that process and the first attempt of comprehensive examination of primarily the law of obligation, where contracts that are traditionally subject to autonomous regulation are not excluded. A first demand guarantee is one of these. In DCFR, it is regulated with other independent personal securities, whereas in the Obligations Act, it is a special contract. This paper presents the differences, as well as the similarities, between the regulation of independent personal security in Slovenian law and DCFR, by individual elements. For each of these elements, a precise analysis of rights and obligations of subjects is presented. Keywords: security of contractual obligations, personal security, independent personal security, independent bank guarantee, first demand bank guarantee, Common Frame of Reference

dr. Marko Ravljen

Povzetek: Sodišča številnih držav so dolgo omejevala avtoriteto davčnega organa, da podobne zadeve obdavčuje na enak način. Pri tem so izhajala iz načela, da ni davka brez neposredno napisanega zakonskega določila (angl. no taxation without legal basis), ki so ga ponavljala kot mantro ter pri tem zavračala možnost uporabe teleološke razlage in analogije. Dejstvo je, da se lahko zakonske luknje pojavljajo v vseh (tudi davčnih) zakonih, saj vsevedni in nezmotljivi zakonodajalec ne obstaja. Vendar danes večina držav - in ta krog se širi s krepitvijo zavesti in potrebe po uporabi (v uvodnem stavku navedene) davčnopravne maksime - poudarja pomen boja proti davčnim zlorabam v obliki sklenjenih pravnih poslov, ki formalno izpolnjujejo dikcijo zakonske določbe, ne pa tudi njenega namena in duha. Zaradi možnosti zlorabe analogije na eni strani ter poudarjenega varstva načel delitve oblasti, vladavine prava in pravne varnosti na drugi strani je prisotno razmišljanje, da je zapolnjevanje pravnih lukenj z analogijo na področju kazenskega in davčnega prava prepovedano. Dilema glede slednjega se je medtem že razjasnila ter absolutna vezava na kazenskopravno maksimo nullum crimen, nulla poena sine lege - kot je pokazal razvoj v nemškem davčnopravnem prostoru - ni upravičena. Ključne besede: pravne praznine, pravne luknje, pravne vrzeli, analogija v davčnem pravu, prenos na znanost in sodno prakso, generalne klavzule kot vrzeli, zgovorni molk zakona
Title: Use of Analogy in Tax Law Abstract: The courts of many countries have for a long time limited the ability of the tax authority to "tax similar cases in the same way". In doing so, the courts based their decisions on the principle "no taxation without legal basis", which was repeated as a mantra, while rejecting the possibility of using teleological interpretation and analogy. The fact is that legal gaps and loopholes can appear in all (also tax) laws, as an implicit and unmistakable legislator does not exist. However, today most countries - and this circle is expanding with the spread of awareness and the need to use that (aforementioned) tax law maxim - emphasise the importance of combating tax abuses carried out in the form of legal transactions that formally fulfil the text of a statutory provision, but not its purpose and spirit. Given the possibility of misuse of the instrument analogy on the one hand and the emphasised protection of the principles of the separation of powers, the rule of law and legal certainty on the other, there is a reflection of the fact that filling the legal holes with analogy in the area of criminal and tax law is prohibited. In the meantime, the dilemma has already been clarified and the absolute tie to the criminal law maxim nullum crimen, nulla poena sine lege - as evidenced by developments in the German tax law system - is not justified. Keywords: legal holes, legal gaps, legal loopholes, analogy in tax law, transfer on science and court decisions, general clauses as legal gaps, explicit silence of the law

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