Tax Legal Aspects of Carousel Frauds

V magistrski nalogi sem predstavila davčnopravni vidik davčnih vrtiljakov. Le-ti v Evropski uniji in tudi izven nje predstavljajo veliko nevarnost za gospodarski sistem in za izkoriščanje obstoječih davčnih sistemov. Pravne podlage na področju so neustrezne in nezadostne. Predlagan je bil mehanizem obrnjene davčne obveznosti, ki je v tem času tudi implementiran v slovensko davčno zakonodajo. Potrebna bi bila tudi sprememba Šeste direktive Sveta, to je predvsem drugega člena, kjer bi bilo nujno dodati določilo, da davčni zavezanec opravlja dejavnost in njegov namen ni davčna utaja. Najučinkovitejša metoda za povračilo neplačanega davka je solidarna odgovornostz njo se davčna obveznost iz primarnega davčnega zavezanca prenaša na druge subjekte, ki so na podlagi prejetih računov missing trader družb uveljavljali odbitek vstopnega DDV. V državah Evropske Unije bi lahko posamezne države definirale rizične dejavnosti, ki največkrat zapadejo v davčni vrtiljak. Že nekaj časa se Evropska unija ukvarja z možnostjo vpeljave sistema DDV, ki temelji na načelu države porekla. Z uvedbo načela porekla bi dobavitelj blaga, ki bi opravil dobavo blaga znotraj Unije, obračunal in plačal DDV, pridobitelj pa bi v svoji državi članici imel pravico do odbitka DDV. V tem primeru bi bila še toliko bolj pomembna poročanja o znotrajskupnostnih dobavah oziroma pridobitvah. Ugotavljamo, da je sistem odkrivanja in preprečevanja davčnih vrtiljakov še nedodelan. Zaradi problematike utaj na celotnem evropskem trgu Evropska komisija razpravlja v smeri temeljite spremembe sistema DDV, kar bi posledično omogočilo spremembe tudi pri nas. Namreč, nemogoče je pričakovati, da bi davčni nadzori odkrili vse davčne utaje. Davčne uprave se poslužujejo ciljno usmerjenih inšpekcijskih nadzorov na področju rizičnih dejavnosti, predvsem v gradbeništvu in v prometu z motornimi vozili. Davek na dodano vrednost omogoča nevtralnost med davčnimi zavezanci, zaradi davčnih utaj pa niso vsi davčni zavezanci v enakem položaju. Začetek davčne utaje se prične pri dodelitvi davčne številke, saj brez veljavne DDV številke davčna utaja ni mogoča. Davčne uprave so pri dodelitvi davčnih številk pričele zelo strogo pregledovati dokaze, ki jih zavezanci predlagajo v postopku pridobivanja davčne številke, problem je večplasten pri družbah, ki davčno številko že imajo in pride do spremembe lastništva ali drugih statusnih sprememb. Evropska komisija je že leta 2008 sprejela akcijski načrt za učinkovitejši boj proti utajam na področju DDV. S spremembo Uredbe o upravnem sodelovanju na področju DDV, s katero se je skrajšalo obdobje poročanja rekapitulacijskih poročil, pa je bil pomemben napredek dosežen tudi na področju avtomatskega dostopa do podatkov identifikacije in dejavnosti zavezanca. V magistrski nalogi so analizirani problem in priporočila, ki bi vodila k zmanjšanju davčnih utaj na področju DDV in bi posledično pomenila boljšo gospodarsko klimo in konkurenčnost slovenskega gospodarstva.The master thesis presents the tax law aspect of the carousel frauds. In the European Union and also outside of it the carousel frauds represent a serious danger for the economic system and for the exploitation of the current tax systems. The legal bases in this field are unsuitable and inadequate. A mechanism of reversed tax liabilities, which is at this point also implemented in the Slovenian tax legislation, has been proposed. The change in the Sixth Council Directive would also be necessary first of all we would need to change the second article, where we would need to add a clause, saying that the taxpayer performs a business and the tax evasion is not his/her purpose. The most successful method for the recovery of the unpaid tax is the ‘solidary’ responsibility. With it the tax liability from the primary tax payer is transferred to other subjects, who have (based on the received bills from the missing trader companies) claimed the deduction of the input VAT. In the EU countries the individual countries could define the risky businesses, which can often be interpreted as the carousel frauds. For a while the European Union is dealing with the possibility to introduce the VAT system, which is based on the country’s origin principle. With the introduction of the origin principle the suppliers, who would perform the supply in the European Union, would settle the accounts and pay the VAT, while the acquirer would have the right to the VAT deduction in his/her Member State. In that case the reports on the intra-Community supplies and acquisitions would be even more important. We conclude that the system of detection and prevention of the carousel frauds is still unfinished. Due to the tax evasion problems in the whole European market the European Commission is debating the fundamental changes of the VAT system, which would consequently enable the changes in Slovenia also. Namely, it is impossible to expect that the fiscal controls would detect all the tax evasions. The tax administrations engage in the targeted inspections in the field of the risky business, foremost in the construction industry and in the traffic with motor vehicles. The value added tax enables the neutrality among the tax payers, and because of the tax evasions all the tax payers are not in the same position. The tax evasion begins with the allocation of tax code, since without the valid VAT number the tax evasion is not possible. When allocating the tax numbers the tax administrations have started to check the evidences presented in the procedure of allocating the tax number in detail. The problem is multifaceted within the companies, which already have the tax number and introduce the changes of the ownership or other status changes. In 2008 the European Commission adopted an Action Plan for the more efficient struggle against the tax evasion in the field of VAT. With the change in the Regulation on administrative cooperation in the field of VAT, which shortened the reporting period of the recapitulative statements, the important progress has been made in the field of the automatic access to the information, identification and the activities of the taxpayer. The master thesis analyses the problem and the recommendations, which would lead to reduction of the tax evasions in the field of VAT and would consequently improve the economic climate and the competitiveness of the Slovenian economy