Naknadna vplačila v kapital gospodarskih družb – po sodbi Vrhovnega…
Povzetek: V prispevku je obravnavano v davčni praksi dalj časa sporno vprašanje obdavčitve naknadnih vplačil v kapital gospodarskih družb. Dokončni odgovor je dalo Vrhovno sodišče RS, po stališču katerega se v zvezi z obdavčitvijo kapitalskih dobičkov kot relevantna upoštevajo tudi naknadna vplačila. Avtor sodbo Vrhovnega sodišča RS pozdravlja, saj je z njo rešen eden temeljnih korporacijskopravnih institutov, ki je zelo pomemben za poslovno prakso, predvsem družb z omejeno odgovornostjo. V nasprotnem primeru bi takšna sporna obdavčitev naknadna vplačila spremenila v mrtvo črko na papirju. Avtor predstavi pravno naravo in teoretično zasnovo naknadnih vplačil, njihov praktični pomen za uporabo v poslovni praksi tako pri ustanovitvi gospodarskih družb kot pri povečanju kapitala (vendar ne osnovnega) ter postopke v zvezi z vračanjem naknadnih vplačil.
Ključne besede:naknadna vplačila v kapital, družba z omejeno odgovornostjo, davek od dobička, poslovni delež, osnovni vložek
Title:Subsequent Payments into Capital of Companies - Relevant as Capital for Tax Purposes, According to the Supreme Court
Abstract: The paper examines the long-standing controversial issue of taxation of subsequent payments into capital of companies. The final answer was given by the Supreme Court of the Republic of Slovenia, which decided that subsequent payments should be considered relevant when taxing capital gains. The author welcomes the verdict of the Supreme Court, which saves one of the fundamental corporate legal institutes, which is very important in business practice, especially for limited liability companies. A different decision that would uphold the controversial taxation of subsequent payments would make this institute meaningless. The author presents the legal nature and theoretical concept of subsequent payments and their practical importance for use in business practice, both in establishing companies and in raising capital (not share capital), as well as procedures related to return of subsequent payments.
Keywords: subsequent payments into capital, limited liability company, corporate income tax, business share, capital contribution
