Davčna obravnava transakcij z lastnimi poslovnimi deleži
Povzetek: Prispevek je odziv na stališče Finančne uprave RS, po katerem naj bi se transakcije z lastnimi poslovnimi deleži davčno obravnavale kot prikrito izplačilo dobička oziroma kot zloraba predpisov. Prispevek z navedbo relevantnih predpisov in sodne prakse sistematično pojasni splošne predpostavke, ki morajo biti izpolnjene, da je posamezno transakcijo z lastnimi poslovnimi deleži mogoče šteti za prikrito izplačilo dobička oziroma za zlorabo predpisov.
Title: Tax Treatment of Transactions with Own Shares
Abstract:The article represents the response to the position statement of the Financial Administration of the Republic of Slovenia, according to which transactions with own shares should be treated as hidden profit distribution or abuse of regulations. By stating the relevant regulations and case law, the article systematically clarifies the conditional general assumptions for an individual transaction with own shares being treated as a hidden profit distribution or abuse of regulations.
Keywords: own shares, hidden profit distribution, abuse of regulations
