Determination of customs value of goods at import by related persons

Globalizacija mednarodne trgovine močno vpliva na trgovinske vzorce v svetu, kar se izraža predvsem skozi dejstvo, da se vse več mednarodne trgovine odvija med medesebojno povezanimi osebami. Na ta način skušajo povezane osebe optimizirati svoje poslovanje in v največji možni meri vplivati na čim višji dobiček. Za obdavčitev takšna globalna podjetja pravilomja izberejo tiste države, kjer je davčna politika vezano na transferne cene čim bolj ugodna, kot tudi predvidljiva in stabilna. Ob tem se povezane osebe srečujejo z različnimi davčnimi in carinskimi sistemi, ki lahko vidik transfernih cen obravnavajo različno. To diplomsko delo se ukvarja predvsem s carinskim vidikom obravnave povezanih podjetij, po katerem je potrebno dosledno spoštovati carinsko zakonodajo in določila, ki se nanašajo na pravilno določanje carinske vrednosti kot osnove za obračun uvoznih dajatev. Do nedavnega je bilo postopanje carinskih organov, v povezavi z obravnavo transfernih cen, v državah članicah EU zelo različno. Z nedavno sodbo EU sodišča, v zadevi št. C-529/16, pa se je vidik carinskega vrednotenja dodatno osvetlil in bo lahko pripomogel k enotni carinski obravnavi povezanih oseb. Pri določanju pravilne carinske vrednosti se tako upošteva carinska zakonodaja EU že v fazi samega carinjenja blaga, kasnejših usklajevanj zaradi uporabe transfernih cen pa carinska zakonodaja ne pozna. Glede na navedeno je pomembno, da carinski organi že v fazi carinjenja blaga razpolagajo z vsemi potrebnimi informacijami, ki lahko vplivajo na carinsko vrednost ter že v tem trenutku določijo ustrezno carinsko vrednost, od katere se bo obračunala uvozna dajatev. Slednje pa ne vpliva na kasnejšo davčno obravnavo povezanih oseb na podlagi nacionalne zakonodaje. Pravilno in usklajeno delo carinskih organov EU ima neposreden učinek, tako na proračun EU, kot tudi na nacionalne proračune, saj so uvozne dajatve neposreden vir, tako za evropski (80%), kot tudi nacionalne proračune držav članic EU (20%).The globalization of international trade has a major influence on trade patterns in the world, which is mainly expressed through the fact that more and more international trade takes place among related persons. Thus, related persons try to optimize their business and maximize the impact on the highest possible profit. Usually global enterprises slect countries where fiscal policy is financially favorable, predictable and stable. In addition, related persons face different tax and customs systems, which can treat the transfer pricing aspect differently. This thesis primarily deals with the customs aspect of the treatment of related persons, according to which it is necessary to follow the customs legislation and the provisions relating to the correct determination of the customs value as the basis for the correct calculation of import duties. Until now, the procedures of customs authorities in connection with the treatment of transfer pricing differs among the EU Member States. With a recent EU, court ruling Case No. C-529/16, the aspect of the customs valuation has been further explained what would enable to contribute to the uniform customs treatment of related persons. When determining the correct customs value, the EU customs legislation should be taken into account already at the stage of the customs clearance of good. Subsequent harmonization of the customs value due to the use of transfer pricing in not foreseen within the EU customs legislation. Moreover, it is important that the customs authorities have at their disposal all necessary information that may affect the customs value at the moment when the clearance procedure is done. This will enable them to determine the appropriate customs value from which the import duty will be levied. The latter does not affect subsequent tax treatment of related parties under national law. Proper and harmonized work of different EU customs authorities has a direct effect on the EU budget and on the national budgets of EU member states