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