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Finančne storitve so izjemno pomemben del gospodarstva vsake države. Nujnosti obdavčitve le-teh se zaveda tudi Evropska Unija, zato je posredna obdavčitev finančnih storitev predmet številnih diskusij. Možnih rešitev je omejeno število, pri čemer se vsaka članica EU sama odloči, kakšno rešitev bo sprejela, znotraj pravnih okvirov EU. Predstavljene rešitve pa nimajo učinka samo na državni proračun, ampak lahko močno vplivajo na konkurenčnost finančnih ustanov. Zgolj ustrezanje evropskim zahtevam in pravilom tako ne pomeni zadovoljive rešitve, ampak je to le eden od pogojev za dobro rešitev. V Sloveniji to rešitev predstavlja Zakon o davku na finančne storitve, sprejet leta 2012. Ta sicer ustreza pogojem evropske Direktive o DDV, se pa zato odpirajo vprašanja ustreznosti zakona z vidika načela prepovedi dvojne obdavčitve ter vpliva na konkurenčnost finančnega sektorja. Slednji očitek davčna uprava zavrača. Vse to je pripeljalo do različnega tolmačenja zakonodaje s strani stroke ter davčne uprave na drugi strani, prav tako pa do neskladnosti med samimi pojasnili davčne uprave. Zaradi tega je bilo podanih več predlogov za odpravo pomanjkljivosti, ki pa niso bili upoštevani niti v fazi sprejemanja, niti v fazi spreminjanja zakona. Ker tudi upoštevanje teh ne bi odpravilo vseh očitanih pomanjkljivosti, terja ta tematika širšo obravnavo posredne obdavčitve finančnih storitev, vključno z oprostitvami, saj nekatere predstavljene rešitve ne zadevajo tega zakona. Za ustrezno rešitev je zato pri samem postopku sprejemanja zakona nujno upoštevanje davčne stroke ter primerjava predlagane rešitve z že sprejetimi rešitvami v drugih državah. Financial services are an important part of national economy. European Union is fully aware of the importance of financial sector taxation. Indirect taxation of financial services has therefore been a subject of numerous discussions. There's a limited number of possible solutions in this area. Every EU member has the right to bring its own decision on this matter, considering EU legislative framework. Proposed solutions affect not only the state budget, but also competitivenes of financial institutions. Meeting EU legislative in itself is not enough, as it's only the first step to a good solution. Slovenian solution to this problem comes in the form of the new Financial Services Tax Act, passed by the parliament in 2012. The Act in itself meets EU legislative and requirements, but since its passing several questions have emerged. These questions concern the principle against double taxation and the negative effect of the new law on competitiveness of financial institutions. The latter is dismissed by Tax Administration of the Republic of Slovenia. All of this has led to different interpretations of the new act, the Tax Administration's on one side and legal professionals' interpretation on the other side. It has also led to a conflict between several official explanations issued by Tax Administration of Slovenia. This is why several changes to the new act have been proposed to avoid potential problems, but none of them have been successful, neither in the process of passing the act, nor in the process of changing it . Since consideration of proposed solutions regarding the new act could not fix all of the problems concerning it, it is necessary to consider the subject of indirect taxation from a wider point of view. This should include solutions in the area of VAT exemptions. Finding the best possible solution regarding this topic demands serious consideration of solutions, proposed by tax professionals, as well as solutions passed in other EU members. |
