10 research outputs found

    MISSING TRADER INTRA-COMMUNITY AND CAROUSEL VAT FRAUDS - ECJ AND ECtHR CASE LAW

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    This paper explains what missing trader intra-Community and carousel frauds are and how they are performed. A fault in taxing intra-Community supplies with value added tax (VAT) enables these frauds to take place. Member States and the European Commission are aware of the fault but are unable to agree on how to change the taxation of the mentioned supplies. Therefore, the fi ght against these frauds is conducted by improving tax inspection, tax cooperation between Member States, imposing liability on persons participating in the transactions in which these frauds occur, and disallowing the deduction of input VAT. The European Court of Justice and the European Court of Human Rights have dealt with liability and deduction cases. They have decided that closing the tax gap by recovering VAT from persons participating in the transactions is legal if it is done in accordance with the so-called knowledge test

    Odgovornost nasljednika za porezna dugovanja ostavitelja u Republici Sloveniji

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    In this paper the author discusses the Slovenian tax rules on the responsibility of heirs for tax debts that their ancestors (decedents) had at death and also tax debts of the estate. Generally the heirs must fulfil all of them, but two groups of exceptions exist. The first one consists of exceptions applicable to all types of tax debts, e.g., liability only up to the amount of inherited property, liability of each heir in relation to his share of the inherited property, non-liability if the heir transfers the inheritance to the state or the local community, non-liability when the amount of tax is 80 EUR or lower. The second group of exceptions apply only to the personal income tax residents’ liability for that part of the personal income that is taxed annually (employment income, income from economic activity that is established on the basis of actual revenue and expenses, income from basic agricultural and basic forestry activities, income from transfer of property rights, and other income). Since personal circumstances (e.g. living costs, number of children, age) are taken into account when calculating the annual tax base, the legislator believes that part of the personal income tax is a strictly personal obligation by nature. Hence, it ceases to exist when the tax debtor dies. The heirs are responsible for such tax debts only if the tax is either declared by the tax authority or by the deceased when he is still alive. The author of this paper claims that because the responsibility of the heirs depends on the activity of the tax authority or on the deceased taxpayer and not only on the moment of death, the constitutional equality before the law clause is breached.Autor rada preispituje slovenska porezna pravila po kojima se utvrđuje odgovornost nasljednika za porezna dugovanja ostavitelja, u času ostaviteljeve smrti, te za porez na ostavinu. U pravilu nasljednici odgovaraju za sve ostaviteljeve dugove međutim, postoje dvije grupe iznimki. Prva grupa se odnosi na sve vrste porezna dugovanja, npr. odgovornost samo do visine vrijednosti naslijeđene imovine, odgovornost pojedinog nasljednika samo za nasljedni dio ostavine, nepostojanje odgovornosti ako je nasljednik nasljedstvo prenio državi ili lokalnoj zajednici, nepostojanje odgovornosti ako porezni dug iznosi 80 EUR ili manje. Druga grupa iznimki odnosi se isključivo na poreznu obvezu onog dijela poreza na dohodak koji se oporezuje godišnje (dohodak od nesamostalnog rada, dohodak od gospodarske djelatnosti koji se izračunava na temelju stvarnih prihoda i rashoda, dobit od poljoprivrede ili šumarstva, prihod od prijenosa prava vlasništva i ostali prihodi). S obzirom da se godišnja porezna osnovica temelji i na životnim uvjetima poreznog obveznika (npr. troškovi života, broj djece, starost), zakonodavac smatra da je jedan dio poreza na dohodak po svojoj prirodi isključivo osobna obveza i stoga nestaje u trenutku smrti poreznog obveznika. Odgovornost nasljednika za takva porezna dugovanja nastaje samo ako je podnesena porezna prijava od strane porezne uprave ili poreznog obveznika za vrijeme njegova života. Autor rada tvrdi da ako odgovornost nasljednika ovisi o aktivnostima porezne uprave ili poreznog obveznika, a ne samo o trenutku smrti, krši se ustavni princip jednakosti građana pred zakonom

    Taxation of Unreported Personal Income

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    Posamezniki pogosto neradi plačujejo davke, zaradi česar ne napovedo (vseh) ustvarjenih dohodkov, vendar pa se ne morejo upreti prikazu svojega bogastva bodisi s posedovanjem vrednih premetov ali visoko porabo. Pomembnejše vrzeli med povečanjem čistega premoženja posameznikov in njihovo porabo ter obdavčenimi in davka prostimi viri določenega časovnega obdobja pogosto ritegnejo pozornost davčnih organov. S pomočjo teh vrzeli davčni organi izračunajo davčne osnove ob upoštevanju povsem preproste ekonomske logike, da je dohodek določenega obdobja posameznikov seštevek njihove porabe in spremembe vrednosti neto premoženja v istem časovnem obdobju. Zaradi poenostavitev je potrošnja včasih izločena iz enačbe in je torej dohodek enak spremembi (povečanju) premoženja v določenem obdobju. V nobenem od teh primerov ne gre za dejanske, ampak zgolj za ocenjene dohodke posameznikov. Če dohodki, ki so ocenjeni na ta način, presegajo obdavčene ali davka proste vire, so lahko obdavčeni. Države, ki so obravnavane v tem članku (Hrvaška, Srbija, Avstrija in Slovenija), sicer uporabljajo enako ekonomsko logiko za ocenjevanje neprijavljenih dohodkov posameznikov, vendar se njihove zakonske ureditve precej razlikujejo, in sicer glede vrste davka, s katerim je obdavčen neprijavljen dohodek (običajna dohodnina ali posebni davek), davčnih stopenj (običajna ali posebna davčna stopnja), določb o zastaralnem obdobju (od tri do deset let), obveznosti davčnih organov, da obnovijo že končan postopek odmere dohodnine, možnosti posameznikov, da dokažejo pravo naravo neprijavljenih dohodkov, in pristojnosti davčnih organov, da javno objavijo osebne podatke posameznikov, ki jim je bil odmerjen davek od nenapovedanih dohodkov. Ta članek predstavi in analizira podobnosti in razlike med zakonodajami izbranih držav.Individuals are often reluctant to pay taxes, so they do not (fully) report the income they earn, but cannot resist publicly showing their wealth, either by possessing valuables or by high spending. Significant gaps between individuals’ increases of net property, their spending and taxed or tax-free sources in a certain period usually attract the attention of tax authorities. They use these gaps to calculate tax bases in tax assessment procedures, taking into account a very simple economic logic that individuals’ income of certain period is the sum of their consumption and a change in their net wealth of the same period. For reasons of simplification, spending is sometimes excluded from the equation and therefore unreported income equals a change (an increase) of individuals’ net wealth of certain period. Neither way are personal incomes ascertained factually but are merely estimated. Whenever incomes, which are estimated in this way, exceed the reported taxed or tax free sources, they can be taxed. Although countries discussed in this article (Croatia, Serbia, Austria and Slovenia) all basically use the same economic logic for estimating individuals’ unreported income, their legislation differs, namely regarding the type of tax which unreported income is taxed with (regular income tax or special tax), the tax rate (standard or special tax rate), the statute of limitations (from three to ten years), the obligation of tax authorities to renew the already completed personal income tax assessment procedure, the possibility of individuals to be able to prove the true nature of unreported income, and the competence of tax authorities to publish personal data of individuals who have had tax levied on their unreported income. This article presents and analyses the similarities and differences of regulations in selected countries

    The legal nature of the Slovenian special tax on undeclared income

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    This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jurisprudence of the Slovenian Constitutional Court. Since the rate at which the special tax on undeclared income is levied exceeds the tax rates applied on declared income, and therefore the taxpayer's burden is higher, the author claims that the discussed tax is actually a mixture of compensation for the lost tax revenue and a legal sanction, with both deterrent and retributive (punitive) purpose, which is imposed on the taxpayer for not declaring the income

    Taxation of Unreported Personal Income

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    Posamezniki pogosto neradi plačujejo davke, zaradi česar ne napovedo (vseh) ustvarjenih dohodkov, vendar pa se ne morejo upreti prikazu svojega bogastva bodisi s posedovanjem vrednih premetov ali visoko porabo. Pomembnejše vrzeli med povečanjem čistega premoženja posameznikov in njihovo porabo ter obdavčenimi in davka prostimi viri določenega časovnega obdobja pogosto ritegnejo pozornost davčnih organov. S pomočjo teh vrzeli davčni organi izračunajo davčne osnove ob upoštevanju povsem preproste ekonomske logike, da je dohodek določenega obdobja posameznikov seštevek njihove porabe in spremembe vrednosti neto premoženja v istem časovnem obdobju. Zaradi poenostavitev je potrošnja včasih izločena iz enačbe in je torej dohodek enak spremembi (povečanju) premoženja v določenem obdobju. V nobenem od teh primerov ne gre za dejanske, ampak zgolj za ocenjene dohodke posameznikov. Če dohodki, ki so ocenjeni na ta način, presegajo obdavčene ali davka proste vire, so lahko obdavčeni. Države, ki so obravnavane v tem članku (Hrvaška, Srbija, Avstrija in Slovenija), sicer uporabljajo enako ekonomsko logiko za ocenjevanje neprijavljenih dohodkov posameznikov, vendar se njihove zakonske ureditve precej razlikujejo, in sicer glede vrste davka, s katerim je obdavčen neprijavljen dohodek (običajna dohodnina ali posebni davek), davčnih stopenj (običajna ali posebna davčna stopnja), določb o zastaralnem obdobju (od tri do deset let), obveznosti davčnih organov, da obnovijo že končan postopek odmere dohodnine, možnosti posameznikov, da dokažejo pravo naravo neprijavljenih dohodkov, in pristojnosti davčnih organov, da javno objavijo osebne podatke posameznikov, ki jim je bil odmerjen davek od nenapovedanih dohodkov. Ta članek predstavi in analizira podobnosti in razlike med zakonodajami izbranih držav.Individuals are often reluctant to pay taxes, so they do not (fully) report the income they earn, but cannot resist publicly showing their wealth, either by possessing valuables or by high spending. Significant gaps between individuals’ increases of net property, their spending and taxed or tax-free sources in a certain period usually attract the attention of tax authorities. They use these gaps to calculate tax bases in tax assessment procedures, taking into account a very simple economic logic that individuals’ income of certain period is the sum of their consumption and a change in their net wealth of the same period. For reasons of simplification, spending is sometimes excluded from the equation and therefore unreported income equals a change (an increase) of individuals’ net wealth of certain period. Neither way are personal incomes ascertained factually but are merely estimated. Whenever incomes, which are estimated in this way, exceed the reported taxed or tax free sources, they can be taxed. Although countries discussed in this article (Croatia, Serbia, Austria and Slovenia) all basically use the same economic logic for estimating individuals’ unreported income, their legislation differs, namely regarding the type of tax which unreported income is taxed with (regular income tax or special tax), the tax rate (standard or special tax rate), the statute of limitations (from three to ten years), the obligation of tax authorities to renew the already completed personal income tax assessment procedure, the possibility of individuals to be able to prove the true nature of unreported income, and the competence of tax authorities to publish personal data of individuals who have had tax levied on their unreported income. This article presents and analyses the similarities and differences of regulations in selected countries

    Timing control system for medical particle accelerator

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    V pričujočem zaključnem delu je predstavljen časovni kontrolni sistem (ang. textit{Timing Control System}) za uporabo v pospeševalnikih delcev. Konkretni časovni sistem sestoji iz strojnega FPGA dela in iz nadzornega sistema narejnega v LabVIEW okolju. Strukturno je razdeljen na generator ure in pošiljatelja dogodkov - časovni generator in časovni sprejemnik. Časovni sprejemnik je konfiguriran tako, da se na določene dogodke odzove z električnimi odzivi ali poda programski odziv. Poudarjeno je tudi sledenje zahtevam za uporabo sistema v medicini.The thesis addresses medical particle accelerator timing control system. The timing control system is made of hardware FPGA part and a control unit made in LabVIEW environment. Structurally it is made out of two parts. The first module is one Timing Generator which generates the clock and sends events. The second module is one or more Timing Receivers which generates hardware and software responses on received events. Medical standards are also taken into special consideration when designing this system

    Substantive Legality in the Determination of Tax Liabilities in Terms of Time Validity (Materialna zakonitost pri določanju davčnih obveznostih z vidika časovne veljavnosti)

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    In the article the author deals with the question which substantive tax rules that determine a taxpayer and tax liability (tax debt) should apply in cases where these rules change from the time a taxable event takes place and until the tax is self-assessed of levied, if the legislator has not prescribed anything in the transitional provisions in this respect. Since the Slovenian tax legislation has no general provisions for such cases, the jurisprudence has decided to either apply the provisions that were in force at the date that tax obligation occurred or provisions that were in force during the tax period to which the tax liability relates. The author is a bit critical of that position because he finds it inadequate to some extent. Therefore he suggests an amended interpretation which takes into account provisions of the Slovenian constitution and practice of the Slovenian Constitutional Court. In conclusion, the author proposes an amendment of the Slovenian tax legislation with the enactment of a general provision that would resolve such legal situations

    Terminological dictionary of tax terminology

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    The Tax Terminology Dictionary is the first Slovenian terminology dictionary with definitions from the field of taxes and contains 972 entries with 993 English and 942 Croatian equivalents. The terms are explained with terminological definitions that represent the conceptual system of the Slovenian tax system. The dictionary was created on the basis of a conceptual approach involving the interdisciplinary participation of field experts and terminologists. In particular, it is aimed at professionals dealing with taxation, protection of taxpayers' rights, or public finance, as well as professionals dealing with tax-related systems such as social work. The dictionary is distributed in XML using the TBX (TermBase eXchange) standard for representing and exchanging information from termbases

    Regioselective Synthesis of 5- and 3-Hydroxy-<i>N</i>-Aryl-1<i>H</i>-Pyrazole-4-Carboxylates and Their Evaluation as Inhibitors of <i>Plasmodium falciparum</i> Dihydroorotate Dehydrogenase

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    In silico evaluation of various regioisomeric 5- and 3-hydroxy-substituted alkyl 1-aryl-1H-pyrazole-4-carboxylates and their acyclic precursors yielded promising results with respect to their binding in the active site of dihydroorotate dehydrogenase of Plasmodium falciparum (PfDHODH). Consequently, four ethyl 1-aryl-5-hydroxy-1H-pyrazole-4-carboxylates and their 3-hydroxy regioisomers were prepared by two-step syntheses via enaminone-type reagents or key intermediates. The synthesis of 5-hydroxy-1H-pyrazoles was carried out using the literature protocol comprising acid-catalyzed transamination of diethyl [(dimethylamino)methylene]malonate with arylhydrazines followed by base-catalyzed cyclization of the intermediate hydrazones. For the synthesis of isomeric methyl 1-aryl-3-hydroxy-1H-pyrazole-4-carboxylates, a novel two-step synthesis was developed. It comprises acylation of hydrazines with methyl malonyl chloride followed by cyclization of the hydrazines with tert-butoxy-bis(dimethylamino)methane. Testing the pyrazole derivatives for the inhibition of PfDHODH showed that 1-(naphthalene-2-yl)-5-hydroxy-1H-pyrazole-4-carboxylate and 1-(naphthalene-2-yl)-, 1-(2,4,6-trichlorophenyl)-, and 1-[4-(trifluoromethyl)phenyl]-3-hydroxy-1H-pyrazole-4-carboxylates (~30% inhibition) were slightly more potent than a known inhibitor, diethyl α-{[(1H-indazol-5-yl)amino]methylidene}malonate (19% inhibition)
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