Aktualna vprašanja vrednotenja finančnih naložb v letu 2008 in davčne posledice

Transcription

1 Dr. Marjan Odar 1 Aktualna vprašanja vrednotenja finančnih naložb v letu 2008 in davčne posledice Topical Questions About Investment Valuation in the Year 2008 and Tax Consequences Avtor v prispevku obravnava računovodska in davčna pravila vrednotenja finančnih naložb. Po SRS in MRS mora na vsak dan bilance stanja družba presoditi, ali obstaja kak nepristranski dokaz o morebitni oslabljenosti finančnih naložb. Če takšni dokazi obstajajo, mora tudi za finančna sredstva, ki so izkazana po odplačni vrednosti, ugotoviti vrednost izgube zaradi osla-bitve. Po ZDDPO-2 se prevrednotenje zaradi oslabitev finančnih naložb davčno ne prizna. Zaradi posledic finančne krize in kot neposredno pomoč davčnim zavezancem, bi zakonodajalec lahko črtal določbo 22. člena ZDDPO-2 oziroma bi oslabitev finančnih naložb po računovodskih standardih priznal kot davčni odhodek. Finančne naložbe, vrednotenje, oslabitve vrednosti, prerazvrstitev, davčno priznani odhodki. In the article the author deals with the accounting and tax rules of investment valuation. In accordance with the Slovenian Accounting Standards and International Accounting Standards a company shall assess on each balance sheet date if there exists any objective evidence for possible impairment of investments. If such evidence exists, the value of loss shall be established also for these financial resources presented at collectable value. In accordance with the Corporate Income Tax Act the revaluation due to impairment of investments is not recognised. Because of the consequences of the financial crisis and as direct aid to taxable persons the legislator could delete the provision of Art. 22 of the Corporate Income Tax Act or could recognise impairment of investments as taxable expenses in accordance with the accounting standards. Investments, valuation, impairment, reclassification, taxable expenses. Mag. Ema Prijatelj Čad 2 Davčni odtegljaj od obresti, koliko in kdaj? Withholding Tax on Interest, How Much and When? Sestavek obravnava davčne odtegljaje od obresti, dividend in prikritega izplačila dobička, ki so obravnavani v ZDD- PO-2, ZDDPO-2A ter ZDavP-2. Poudarek je na prikazu vir dohodka in predmet dohodka, ki ob ostalih pogojih določata, ali je davčni odtegljaj potrebno obračunati, kdo je po zakonu zavezanec za obračun in izplačilo odbitnega davka in kdaj nam tovrstnega obračuna in izplačila ni potrebno opraviti. Članek obravnava prikrito izplačilo dobička v povezavi z izplačanimi obrestmi nad tržno obrestno mero in od obresti nad presežkom posojil med povezanimi osebami in davčno obravnavo le teh. Obresti, davek po odbitku, transferne cene, povezane osebe, mednarodna podjetja, neodvisno tržno načelo,vir dohodka, predmet obdavčitve, dobiček poslovanja, prejete obresti, dividende, prejeto posojil, tanka kapitalizacija. This article deals with withholding taxes on interests, dividends and hidden distribution of profits considering ZDD- PO-2, ZDDPO-2A and ZDavP-2. Particular emphasis is being placed on taxation at source and income subject to taxation, which considering other conditions, define whether the withholding tax is due at all, who is liable to calculate and pay the withholding tax and when this liability does not exist. The article deals with the withholding tax treatment on hidden distribution of profits in relation with the interests paid above the market interests rate and interests paid on loans between related entities. 1 Doktor poslovodno-organizacijskih znanosti; spec. revizor; pooblaščeni revizor; direktor Slovenskega inštituta za revizijo. 2 Magistra poslovnih ved; preizkušena davčnica. 1

2 Interest, withholding tax, transfer price, associated enterprises, multinational enterprises, armťs lenght principom, source of income, tax imposition basic, operating profit, interest received, dividend, thin capitalisation. Mateja Vraničar 3 DDV od sredstev iz proračuna Republike Slovenije in iz proračuna Evropske unije VAT from Funds Recived from the Budget of the Republic of Slovenia and from the Budget of the European Union Sredstva, ki jih zavezanci, identificirani za namene DDV pridobivajo iz proračuna RS ali iz proračuna Evropske unije, lahko v nekaterih primerih vplivajo na njihovo davčno obveznost. Določbe o vplivu subvencij na davčno obveznost so v slovenski in evropski DDV zakonodaji skope, zato je treba pri presoji vpliva na javnih sredstev na obveznost zavezancev iz naslova DDV izhajati iz splošnih načel sistema DDV. DDV se načeloma obračunava le v zvezi s plačili za opravljen promet blaga in storitev, zato prave subvencije, ki pomenijo enostransko izplačilo sredstev, brez zahteve po protidobavi ali protistoritvi, praviloma niso predmet DDV. Vendar pa posredno lahko vplivajo na davčno obveznost v dveh primerih če gre za subvencije, ki so neposredno povezane s ceno blaga oziroma storitve, v zvezi s katero so izplačane ali če subvencijo prejme zavezanec, ki opravlja obdavčeno in oproščeno dejavnost in odbija vstopni DDV z izračunavanjem odbitnega deleža. V prvem primeru bodo subvencije obdavčene preko vključitve v davčno osnovo za dobavo blaga oziroma storitev, v zvezi s katero so izplačane, v drugem primeru bodo zmanjševale dopusten odbitek vstopnega DDV. V praksi se v zvezi z javnimi sredstvi zastavlja tudi vprašanje, ali se lahko DDV, ki ga zavezanec plača pri porabi javnih sredstev, pri obračunu porabe prikaže kot upravičen strošek ali ne. Tu ne gre toliko za davčno vprašanje ampak za vprašanje pravilnega poročanja o porabi javnih sredstev, kar je pomembno zlasti pri porabi sredstev iz evropskega proračuna. V zvezi s tem vprašanjem je mogoče skleniti, da je, z namenom, da se prepreči dvojna korist prejemnika javnih sredstev, DDV mogoče upoštevati kot priznan strošek le, če ga ni mogoče uveljaviti kot odbitek vstopnega DDV v skladu s splošnimi načeli DDV sistema. DDV, subvencije, odbitek vstopnega davka, obveznost za obračun DDV, DDV kot priznan strošek pri obračunu porabe javnih sredstev. Subsidies, received by taxable persons, identified for VAT, from Slovenian or European budget, can in some cases influence their tax obligations. Provisions in Slovenian and European VAT legislation on impact of subsidies on tax obligation are scarce, therefore we need to use basic principles of VAT system to define this impact. In principle, VAT is charged only with respect to payments for supply of goods or services, therefore real subsidies, i.e. payments from public authorities without any obligation for recipient to do something or provide some goods in return for the payment, will in principle not be subject to VAT. Nevertheless, subsidies can indirectly influence VAT obligation in two cases if subsidies are in direct link with the price for supplied goods or services or if recipient of the subsidy is a taxable person who performs taxable and exempt activity and exercises his right to deduct input VAT by calculating deductible portion. In the first case, subsidies will be taxed through inclusion of the amount of subsidies in the taxable amount of goods or services supplied. In the second case, subsidies will reduce the amount of input VAT eligible for deduction. In practice a question also arises, whether the VAT paid by a taxable person when using public funds received, can be treated as an eligible cost and recorded as such in the report on the use of funds received. This is not a tax question but a question of proper reporting on the use of public funds received and answer to this question is specially important when funds received from European budget are in question. To prevent double benefit of a recipient of public funds, one has to conclude that VAT can be recorded as eligible cost only when it is not recoverable as input VAT in accordance with general VAT rules. Key words VAT, subsidies, deduction of input VAT, chargeability of VAT, VAT as eligible cost. 3 Univ. dipl. pravnica; Ministrstvo za finance; vodja Sektorja za davčni in carinski sistem; stališča, izražena v prispevku odražajo avtoričina osebna stališča in niso nujno enaka s stališči institucije, kjer je zaposlena 2

3 Mag. Marjetka Štemberger 4 Odziv DURS na davčne utaje na področju motornih vozil in gradbeništva Slovenian Tax Administration s Response to Tax Fraud in the Field of Motor Vehicles and Construction Davčna utaja je globalni fenomen pri čemer goljufi spretno, verjetno bolj kot legalni poslovni svet, izkoriščajo prednosti globalizacije, ki zahteva zmanjševanje administrativnih ovir in s tem večjo svobodo in nenadzorovanost poslovnih aktivnosti. Da davčne utaje resnično predstavljajo pereč problem se zaveda tudi Evropska Komisija, ki je kot zaščitnik interesov EU in skrbnik izvajanja evropskega prava prevzela pobudo za sprejetje skupne evropske strategije boja zoper davčne utaje. Tako kot ugotavljajo vse države članice, je tudi v Republiki Sloveniji, saj davčna uprava ugotavlja, da sta s sistemskimi davčnimi utajami najbolj prizadeta dejavnost prodaje novih in rabljenih motornih vozil ter dejavnost gradbeništva in prometa z nepremičninami. Vse države članice poskušajo z nacionalnimi ukrepi vsaj delno zajeziti in preprečiti DDV utaje, ki izkrivljajo pošteno konkurenco na enotnem trgu ter zmanjšujejo davčne prihodke držav članic. Davčna uprava Republike Slovenije poskuša v čim večji meri upoštevati in tudi uspešno izvajati priporočila Evropske komisije ter izkušnje drugih držav članic EU v boju zoper DDV utaje hkrati pa na področju davčnega nadzora in mednarodne izmenjave informacij nadaljevati z uresničevanjem osnovnega strateškega cilja najvišje možne stopnje izpolnjevanja davčnih obveznosti. Za uspešen boj proti utajam DDV je nujno potrebno celovito izvajanje tako preventivnih kot represivnih ukrepov, ob podpori zakonodajnih ukrepov,ki bodo narekovali zmanjšanje primanjkljaja priliva predpisanih prihodkov proračuna Republike Slovenije ter učinkovito in uspešno sodelovanje pri odkrivanju izogibanja plačila davkov in davčnih utaj v mednarodnem poslovanju. Davčna utaja, DDV goljufija, davčni inšpekcijski nadzor, utaja tipa vrtiljak, neplačujoči gospodarski subjekt, identifikacijska številka za DDV, mednarodna pomoč, gradbeništvo, motorna vozila, strategija nadzora, tveganja, goljufije, notranji in zunanji viri informacij, spontana izmenjava informacij, sočasni davčni nadzor, DMV, skupni evropski trg. Tax fraud is a global phenomenon whereby fraudulent people in a very skilled way and probably more than the legal business world abuse advantages of globalisation which requires reduction of administrative barriers and thus larger freedom and non-supervision of business activities. The European Commission protecting the interest of EU and taking care of Community Acquis execution, is also aware that tax fraud represent a vital problem therefore it initiated adoption of the common European strategy of fight against fraud. As all Member States also Slovenian Tax administration states that the most effected by system tax fraud is the field of motor vehicles, construction as well as real estate transactions. All Member States try, by national measures, at least partly to stop and prevent VAT frauds being harmful to the fair competition in the common European market, moreover, they reduce tax revenues of the Member States. Slovenian Tax Administration tries, to a large extend, to consider and also successfully implement the EU Commission recommendations as well as experiences of other Member States against tax fraud. However, Slovenian Tax Administration will continue with realisation of the basic strategic goal i.e. the highest possible rate of tax obligation completion in the field of tax supervision and international exchange of information. To be effective at VAT fraud detection it is urgent to implement preventive as well as repressive measures, supported by legislative measures of the Budget of the Republic of Slovenia and efficient and effective cooperation at detection of tax paying avoidance and tax fraud in the international business transactions. Key words Tax evasion, VAT fraud, tax audit, caurosel fraud, missing trader, VAT identification number, mutual assistance, construction, motor vehicle, criteria and selection of taxpayers, supervision strategy, risks, frauds, internal and external sources of information, spontaneous information exchange, multilateral control, Tax on Motor Vehicles, common European market. 4 Magistra davčnega prava. 3

4 Valentin Bajuk 5 Aktualna sodna praksa s področja obdavčenja Current Case-Law in the Field of Taxation Sodna praksa predstavlja sekundaren vir prava, ki zagotavlja enotno uporabo formalnih virov prava (zakonov, drugih predpisov). Sodno varstvo zoper odločitve davčnih organov je zagotovljeno v postopku upravnega spora, v katerem na prvi stopnji odloča Upravno sodišče RS, zoper njegove odločitve pa lahko davčni zavezanci vlagajo pritožbe (izjemoma) ali revizije (ravno tako ne v vseh primerih, temveč zgolj ob izpolnjevanju zakonskih pogojev) na Vrhovno sodišče RS. V navedenem prispevku avtor najprej obravnava aktualno sodno prakso obeh instanc rednega sodstva, ki odločata v upravnem sporu o vprašanjih obdavčitve (t.j. sodni praksi Upravnega in Vrhovnega sodišča RS). Izpostavljene so večinoma tiste sodne odločbe, ki se nanašajo na vprašanja, potencialno aktualna za širši krog zavezancev (in na katere pretekle spremembe davčnih predpisov nimajo večjega vpliva). Predstavitev in komentarji posameznih sodnih odločitev so smiselno razvrščeni glede na področja obdavčitve (DDV, davek od dohodka, dohodnina, davčni postopek). V zadnjem delu prispevka avtor problematizira aktualno sodno prakso Ustavnega sodišča RS z vidika dopustnosti vlaganja pobud za oceno ustavnosti zakonov ali ustavnosti in/ali zakonitosti podzakonskih predpisov. Po avtorjevem mnenju namreč sedanja sodna praksa Ustavnega sodišča RS vsaj v določenih primerih preozko razlaga obstoj pravnega interesa pobudnikov kot procesne predpostavke za vlaganje pobud. Sodna praksa, DDV, davek od dohodka pravnih oseb, dohodnina, davčni postopek, pobuda za oceno ustavnosti. Case-law represents a secondary source of law, ensuring a uniform application of official sources of law (acts, other regulations). Judicial protection against tax authorities decision is guaranteed in the administrative dispute procedure where the Administrative Court of the Republic of Slovenia rules in the first instance. Against its decision the taxpayers may file complaints (exceptionally) or revision (again, not in all cases, but only subject to fulfillment of statutory requirements) before the Supreme Court of the Republic of Slovenia. In the present article, the author first discusses the current case-law of both instances of regular judiciary which rule in the administrative dispute regarding the taxation issues (i.e. the case-law of Administrative and Supreme Court of the Republic of Slovenia). Court decisions which are exposed are mainly those that tackle the issues which are potentially interesting for a wider range of taxpayers (and to which the past changes of tax regulations have no appreciable influence). The introduction and comments of individual court decisions are reasonably arranged according to the field of taxation (VAT, corporate income tax, personal income tax, tax procedure). In the last part the author examines the current case-law of the Constitutional Court of the Republic of Slovenia from the view of permissibility of filing initiatives for the constitutional review of acts or the review of constitutionality and/ or legality of implementing regulations. In author s opinion, the current case-law of the Constitutional Court gives, at least in certain cases, a too narrow explanation of the existence of initiator s legal interest as a procedural assumption for filing initiatives. Key words Case-law, VAT, the income tax of legal persons, personal income tax, tax procedure, initiative for constitutional review. Dr. Liljana Selinšek 6 Novi kazenskopravni pristopi pri sankcioniranju davčnega utajevanja New Criminal Law Approaches in Tax Evasion Penalization Avtorica obravnava spremembe zakonodaje na širšem kazenskopravnem področju, ki se nanašajo na boj proti davčnemu utajevanju. Večji del prispevka je namenjen analizi spremenjenega opisa kaznivega dejanja davčne zatajitve v 249. členu novega Kazenskega zakonika. Nove razsežnosti v tem opisu med drugim odpirajo vprašanje o razmejitvi kaznivega dejanja davčne zatajitve od istovrstnih davčnih prekrškov, zato so v prispevku predstavljena tudi trenutno veljavna pravila 5 Univ. dipl. pravnik; odvetnik. 6 Doktorica pravnih znanosti; docentka za področje kazenskega prava; pravna fakulteta Univerze v Mariboru; Mladinska ulica 9, 2000 Maribor (elektronski naslov: liljana.selinsek@uni-mb.si). 4

5 v zvezi s tem. Ob razpravi o novih kazenskopravnih pristopih pri sankcioniranju davčnega utajevanja pa se ni mogoče izogniti trenutno zelo aktualnim razpravam o uvedbi finančne policije. Avtorica v zvezi s tem opozarja, da ustanavljanje finančne policije z obstoječim kadrom in znotraj obstoječega sistema, se pravi zgolj s prerazporeditvijo resursov, ne more prinesti želenih rezultatov. Finančna policija namreč sama zase ne bi mogla uspešno delovati, če ne bi istočasno na nove temelje postavili tudi tožilskega in sodnega sistema. Davčno utajevanje, davčna zatajitev, davčni prekršek, finančna policija, kazenski zakonik (KZ-1), razmerje med prekrškom in kaznivim dejanjem. The author is dealing with recent changes of criminal law legislation from broader field of criminal law that are relating to fight against tax evasion. Major part of article is aimed to the analysis of the article including tax evasion description that was changed with new Criminal Code of Republic of Slovenia (article 249). New extensions of this description are, in between, opening questions about the relation between tax evasion as criminal offence and tax minor offences (rather) same in content. In the article, valid rules on these questions are presented, too. Within the discussion about new criminal law approaches in fighting tax evasion, also recent ideas about establishment of financial police as special investigative authority for this type of crime have to be considered. The author is warning that establishment of financial police with existent cadre and within the existent system (only with relocation of people and means) cannot bring success. Financial police as such could not operate successfully, if at the same time there are no corresponding changes in prosecution and court system. Key words Tax evasion, criminal offence, tax minor offence, financial police, criminal code, relation between minor offence and criminal offence. Brigita Franc 7 Ureditev davčnega svetovanja v evropskem pravnem redu Arrangement of Tax Advisement in the European Legal Order Davčno svetovanje je v državah članicah Evropske unije različno pravno urejeno. Tega ne bo pomembno spremenila niti veljavna evropska zakonodaja, ki omogoča državam članicam in poklicnim združenjem vrsto regulativnih ukrepov za povečanje kakovosti storitev in za varstvo potrošnikov. Evropsko pravo zaradi liberalizacije trga storitev ni odpravilo zakonov o davčnem svetovanju niti ni odpravilo zbornic davčnih svetovalcev in zasebnih poklicnih združenj, ki nadzirajo svoje člane. Še več, Evropska komisija priznava svobodnim poklicem poseben pomen in dopušča, da izbirajo med številnimi regulativnimi mehanizmi. Slovenija se je v želji po sledenju lizbonski strategiji odrekla nadzoru nad davčnimi svetovalci ter s tem tudi nad kakovostjo davčnega svetovanja. Do uveljavitve Direktive o storitvah je res še leto dni, vendar pomembnih ukrepov za povečanje nadzora nad davčnimi svetovalci ni pričakovati. S tem ko se je Slovenija odrekla pravni ureditvi davčnega svetovanja, je opustila pomemben mehanizem, s katerim bi lahko davčnemu svetovanju omogočila javno veljavo in ugled. Davčno svetovanje, reguliranje, PES, Direktiva o storitvah, Direktiva o priznavanju poklicnih kvalifikacij. In the European Union Member States there is different legal arrangement of tax advisement.the mentioned fact will not be changed significantly even by valid European legislation, that enables the EU member states and professional associations a variety of regulative measures with the intention to increase service quality and protect consumers. The European legislation in the spirit of liberalization of service market didn t abolish laws on tax advisement or tax advisory associations or private professional associations that carry out control over their members. Even more, the European Commission recognizes special importance for liberal professions and allows a broad selection of regulative mechanisms. Slovenia has declined the control over experts of tax advisement and consequently also neglected the quality of tax advisement in the desire to follow the Lisbon strategy. The services directive will be affected in one year but we can t expect important measure to be taken in order to increase control over experts of tax advisement. With the act 7 Univ.dipl.ekon; revizorka; preizkušena davčnica; Revidicom, revizijska družba d.o.o. 5

6 of declining legal arrangement of tax advisement Slovenia gave up an important mechanism on the basis of which tax advisement activity would be able to experience public recognition and reputation. Tax advising, regulation, Right of establishment, provide services, Services Directive, professional qualifications. Mag. Alan Maher 8 Davčni sistem na Nizozemskem z vidika slovenskih vlagateljev, ki so pravne osebe Tax System in the Netherlands From From a Slovene Investor (Legal Entities) Perspective Donosnost naložbe Slovenskega vlagatelja na Nizozemskem je odvisna tudi od davčne obremenitve tamkajšnje odvisne družbe. Kljub na prvi pogled višji davčni nominalni davčni stopnji davka od dohodkov pravnih oseb omogoča Nizozemski sistem obdavčenja pravnih oseb v primerjavi s slovenskim predvsem večjo možnost davčnega planiranja. Širok spekter davčnih olajšav ter možnost davčnega priznavanja odhodkov slabitev terjatev v letu popravka sta poleg ostalih lahko pomembni informaciji pri odločanju o ustanovitvi družbe na Nizozemskem. V skupnem je torej efektivna davčna obdavčitev podjetij, ki aktivno poslujejo na področju Nizozemske nižja od obdavčitve z davkom od dohodka pravnih oseb v Sloveniji. Zato slovenski vlagatelj vsaj z davčnega vidika (ob predpostavki enakih ali podobnih stroškov poslovanja) lahko pridobi na donosnosti svoje naložbe, sploh ob širokih možnostih mednarodnega davčnega načrtovanja, ki jih v prispevku nismo posebej izpostavljali. Nizozemska, davek od dohodkov pravnih oseb, izvzem kapitalskih dobičkov, izvzem dividend, davčne olajšave, efektivna davčna stopnja, davčni odtegljaj, davčno priznani odhodki. Profitability of the investment of a Slovene investor in the Netherlands depends also on the corporate income tax environment and effective tax rate of the subsidiary. Despite higher nominal corporate income tax rate, we established that the effective tax rate may be lower than in Slovenia. Dutch corporate tax system provides for variety of options for reductions of tax liability and leaves more room for tax planning. Among others, two relevant features of investment decision making may be recognition of provisions for bad debts and a set of investment tax credits available. If we compare the effective tax rate of both compared companies in Slovenia and the Netherlands, we establish, that the taxation of the last one may reflect higher attractiveness to foreign investors. Implementation of certain solutions implemented in the Dutch tax law is worth considering. The Netherlands, corporate income tax, participation exemption of dividends, participation exemption of capital gains, Investment tax credits, effective tax rate, withholding tax, tax deductible expense. Mag. Brigita Žunič 9 Socialno zavarovanje pri čezmejnem opravljanju dela Social Security Insurance When Exercising Employment Cross-Border Zaposlene in samozaposlene osebe, državni uradniki, upokojenci, študenti, turisti in druge kategorije oseb, ki uveljavljajo svojo pravico do svobodnega gibanja in bivanja v Evropski uniji, se srečujejo z različnimi vprašanji in težavami povezanimi z njihovo socialno varnostjo. Koordinacija sistemov socialne varnosti zagotavlja, da se pridobljene pravice na področju socialne varnosti ohranijo, ne glede na to, da je delavec nekaj časa delal v eni državi, to zapustil in odšel 8 Magister davčnega prava; univ. dipl. ekon.; davčni svetovalec; Cautela Pros d.o.o. 9 Magistrica davčnega prava. 6

7 na delo v drugo državo. Pravno- formalna podlaga za ohranjanje teh pravic med državami članicami EU je v Uredbi 1408/71 oz. v bilateralnih sporazumih o socialni varnosti, ki jih je z nekaterimi državami nečlanicami sklenila Slovenija. Socialna varnost, koordinacija sistemov socialne varnosti, bilateralni sporazumi o socialni varnosti, prost pretok oseb, napoteni delavec, napotitev. Employed and self-employed persons, civil servants, pensioners, students, tourists and other categoies of persons exercising their rigth to move and stay freely within the EU are confronted with various issues and problems concerning their social security. The Community provisions on social security provide for simple coordination of different social security systems and they ensure that the application of the different national legislations does not adversely affect persons exercising their right to move and to stay within the EU and the EEA. Social security, coodination of social security systems, social security totalisation agreement, posted worker, posting, free movement of persons. Saša Jerman 10 Davčne olajšave za vlaganja v raziskave in razvoj Tax Incentives for Research and Development Investments Olajšave za raziskave in razvoj so v veljavnem ZDDPO-2 za zavezance materialno najpomembnejše. Zavezanec olajšave uveljavlja v določenem odstotku od vrednosti vlaganj v raziskovalno razvojne projekte oziroma dejavnosti. Za raziskovalno razvojne projekte oziroma dejavnosti v regionalno manj razvitih regijah se lahko uveljavlja dodatna regijska olajšava, ki pa se obravnava kot državna pomoč. Davčne olajšave za vlaganja v raziskave in razvoj so tudi najzahtevnejše z vidika njihovega uveljavljanja. Zato so v tem prispevku obravnavane zlasti vrste vlaganj za katere se davčna olajšava prizna, obseg priznanih vlaganj oziroma stroškov ter procesne določbe za njihovo uveljavljanje. ZDDPO-2, davek od dohodkov pravnih oseb, davčne olajšave, raziskave in razvoj, R&R. Tax incentives for research and development investments are the most important tax incentives in ZDDPO-2 enforced. Taxable person is entitled to assert his tax right as a percentage of the value of investments into research and development activities. For research and development investments in the underdeveloped Slovenian regions, taxable person may assert additional percentage of research and development activities. Additional regional tax incentive is treated as state aid. Tax incentives for research and development investments are one of the most pretentious as regards tax procedures. For this reason this article is dealt with possible tips of research and development investments, allowed costs and tax procedures required to give tax incentives effects. ZDDPO-2, corporate income tax, tax incentives, research and development, R&. 10 Univ. dipl.ekon,; pooblaščena revizorka; preizkušena davčnica. 7

8 Dr. Saša Prelič 11 Izčlenitev Spin-Off V članku avtor obravnava novo pojavno obliko delitve gospodarskih družb izčlenitev, ki je bila v slovensko korporacijsko pravo uvedena z novelo ZGD-1B. Podaja njene bistvene pravne značilnosti in jo odmejuje od drugih pojavnih oblik delitve. Delitev, statusno preoblikovanje, prenos premoženja, univerzalno pravno nasledstvo. Article deals with new legal form of company division,- spin-off, introduced by ZGD-1B. Author describes legal characteristics of the institute, and demarcates spin-off from other forms of divisions. Division, company reconstruction, transfer of assets, universal succession. Mag. Karin Lušnic 12 Slabitev dobrega imena po prevzemih družb Goodwill Impairment and Business Combinations Kadar pride do situacije, da je poslovna vrednost združitve (kot definirana v IFRS) večja od poštene vrednosti prevzetih sredstev, obveznosti in pogojnih obveznosti prevzetega podjetja, imamo opravka z nastankom dobrega imena. Dobro ime spada med neopredmetena sredstva z nedoločeno dobo koristnost, in se ne amortizira, je pa predmet preverjanja oslabitve ob koncu poslovnega leta, oziroma kadar se pojavijo znaki za oslabitev. Ker obstajajo transakcije kjer je red velikost dobrega imena materialno pomemben, v tem prispevku obravnavam možnosti razporeditve nabavne vrednosti poslovne združitve na novo pripoznana neopredmetena sredstva in skušam odgovoriti na vprašanje na kakšen način lahko poslovodstvo prevzemnega podjetja ažurno spremlja gibanje vrednosti pripoznanega dobrega imena in potencialno potrebo po slabitvi. Prevzemi in združitve, MSRP 3 poslovne združitve, dobro ime, slabitev dobrega imena, tržna vrednost, vrednost za naložbenika, ocena vrednosti podjetja, ocena vrednosti neopredmetenih sredstev, ocena vrednosti sinergij, denar ustvarjajoča enota. Goodwill in a business combination arises as a consequence of purchase price in excess of fair value of acquired assets and liabilities. Goodwill is defined as intangible assets with indefinite useful life and is therefore subject to at least annual impairment. In recent years we were evidencing acquisition activities where values of goodwill were material. In this paper I am therefore trying to provide some insights into logic of purchase price allocation, identification of intangible assets that arise out of acquisition and monitoring goodwill for potential impairment. Mergers and acquisitions, IFRS 3 business combination, goodwill, impairment of goodwill, market value, investment value, business valuation, valuation of intangible assets, valuation of synergies, cash generating units. 11 Doktor pravnih znanosti; Pravna fakulteta Maribor. 12 Magistrica znanosti. 8

9 Mojca Centa Debeljak 13 Vloga davčne uprave Republike Slovenije in davčnih posrednikov v prihodnosti The Role of the Tax Administration of the Republic of Slovenia and Tax Intermediaries in Future Prispevek povzema nekaj ključnih izhodišč, meril, ki veljajo za javno upravo. Povezuje jih s ključnimi poudarki o usmeritvah Davčne uprave Republike Slovenije in izpostavlja nekaj dilem v zvezi s sodelovanjem med davčnimi posredniki in davčno upravo. Davčna uprava, davčni posredniki, javno upravljanje. The contribution summarizes a few key basic positions, standards, which are valid for the public administration. It connects them with key emphases relating to directions of the Tax Administration of the Republic of Slovenia and focuses attention on a few dilemmas in connection with cooperation between tax intermediaries and the Tax Administration. Tax Administration, tax intermediaries, public management. 13 Univ. dipl. ekon., svetovalka vlade RS. 9