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Lizing posli predstavljajo posebno obliko financiranja, pri katerem lizingodajalec lizngojemalcu v odplačno rabo prepusti predmet lizinga. Posledica tega je delitev pravnega in ekonomskega lastništva na predmetu, slednje pa se odraža tudi pri davčni obravnavi transakcije. Davek na dodano vrednost kot prometni davek obdavčuje tako transakcije dobave blaga kot oprave storitev. Zaradi specifike posla je uvrstitev lizinga med določeno vrsto transakcije pogosto problematična, je pa pravilna razvrstitev za nadaljnjo davčno obravnavo transakcije nujno potrebna. Namen tega magistrskega dela je celovit prikaz obravnave lizing pogodb z vidika davka na dodano vrednost. V začetku naloge je najprej predstavljen lizing, čemur sledi kratka obravnava temeljnih načel in institutov davka na dodano vrednost. Magistrska naloga se nato posveti tistim vprašanjem obračunavanja davka na dodano vrednost, ki so specifična za lizing pogodbe in so v praksi pogosto sporna. Najprej je predstavljena problematika razumevanja različnih lizing pogodb kot transakcijo dobave blaga ali pa kot opravo storitev in kriteriji, ki jih je za namen razvrstitve vzpostavila sodna praksa. Od razvrstitve je odvisno, ali bo davek na dodano vrednost obračunan ob sami dobavi predmeta lizinga ali se bo obračunaval mesečno od posameznega obroka. Sledi obravnava oprostitev plačila davka na dodano vrednost, ki so pri lizingih pogoste, bodisi ker je predmet lizinga nepremičnina, bodisi ker lizingodajalec stroške financiranja pri finančnih lizingih prikazuje na način, da se te štejejo za plačilo finančnih storitev. Zadnje poglavje je namenjeno davčnopravnim posledicam, ki nastopijo v primeru odpovedi pogodbe zaradi krivdnega ravnanja lizingojemalca. Ker je pravna ureditev davka na dodano vrednost razpeta med evropsko in nacionalno zakonodajo, je posebna pozornost namenjena odločitvam in interpretaciji pojmov s strani Sodišča Evropske Unije. Leases are special forms of financing, where a lessor allows a lessee to use the subject of the lease in exchange for a certain consideration. A consequence of this is the discrepancy between legal and economic ownership of the subject of lease, which also has an effect on the tax treatment of the transaction. Value added tax is a turnover tax, which taxes the supply of goods as well as the supply of services. The classification of leasing contracts under certain transactions is often problematic because of its specifics, but doing it correctly is critical for further tax treatment. The purpose of this master’s thesis is to comprehensively present the treatment of leases from the value added tax’s point of view. In the beginning of this assignment, there is an introduction to leases, followed by a short presentation of core principles and institutes of value added tax. Afterwards, the thesis focuses on particular issues of value added tax that are specific for leasing contracts and often problematic in practice. Firstly, the issue of understanding various leasing contracts as a transaction of either supply of goods either supply of services and the criteria, established by case law for the purpose of the classification are introduced. It depends on such classification whether the value added tax will be calculated upon the delivery of the object of leasing or will it be calculated monthly from an individual instalment. This is followed by a discussion of value added tax exemptions that are frequently present in leasing transactions, either because the subject of the lease is immovable property or because the lessor shows the financial costs of financial leasing in such a way that they can be considers as payment for financial services. The last chapter focuses on tax consequences, which occur when the leasing contract is terminated because of the fault of the lessee. Since the VAT regime is the subject of both EU and national legislation, special attention is paid to decisions and interpretations of certain concepts by the European Court of Justice. |
