A CONSISTENCY CHECK BETWEEN THE SLOVENIAN AND THE EU VAT LEGISLATION AS REGARDS THE TAXATION OF GOODS FREE OF CHARGE AND VOUCHERS

V magistrski nalogi proučujem DDV obravnavo vzorcev, daril in kuponov. Podrobno proučujem slovensko DDV zakonodajo in prakso slovenskega davčnega organa, določbe evropske DDV direktive in sodno prakso Sodišča EU ter prakso britanskega HMRC. Pri kuponih obravnavam še predvidene spremembe zakonodaje EU, natančneje Predlog direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede obravnave kuponov. Na podlagi naštetega opravljam presojo skladnosti slovenske zakonodaje in prakse z evropsko in izpostavljam, kje so po mojem mnenju neskladja in zato potrebne spremembe. Zakonodaja glede DDV obravnave daril, vzorcev in transakcij z različnimi kuponi (ki se jih poimenuje tudi darilni boni, vrednostni boni, kartice z dobroimetji) je pomanjkljiva, zato si moramo pomagati s sodno prakso Sodišča EU. Zakonodaja ne daje natančnejše definicije pojmov vzorec in darilo manjše vrednosti. Glede DDV obdavčitve vzorcev in daril je ključnega pomena sodba Sodišča EU v zadevi EMI Group (C-581/08). Glede obdavčitve kuponov z DDV pa tako v ZDDV-1 kot tudi v DDV direktivi sploh ni določb, obstaja pa več sodb Sodišča EU: Boots Company (C-126/88), Argos Distributors (C-288/94), Marks & Spencer (C-62/00), Elida Gibbs (C-317/94), Astra Zeneca (C-40/09), Lebara (C 520/10). Skozi sodno prakso Sodišča EU so bile sicer zagotovljene nekatere usmeritve, vendar so nekatere težave ostale nerešene. Poleg tega trenutna pravila, ustvarjena s sodno prakso Sodišča EU, niso jasna. Zato je Evropska komisija pripravila Predlog direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede obravnave kuponov, da bi odpravila pravno praznino. Vendar pa kljub planu, da bi se spremembe začele uporabljati s 1. januarjem 2015, predlog še ni bil sprejet, saj se države članice še niso uspele uskladiti glede vsebine.This master thesis studies the VAT treatment of gifts, samples and vouchers. I have thoroughly studied the Slovenian VAT legislation and the practice set in place by the Slovenian tax authority, the provisions of the EU VAT Directive and the case law of the Court of Justice, as well as the practice by the British HMRC. In the part where I address the treatment of vouchers, I also look into the envisaged amendments to the EU legislation, namely the Proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the treatment of vouchers. Based on all the aforementioned, I have carried out a consistency check of the Slovenian legislation and practice with the European legislation and practice, hence pointing out where, in my opinion, inconsistencies exist and amendments are necessary. There are loopholes in the regulation of the VAT treatment of gifts, samples and transactions with different types of vouchers, which is why we need to resort to the EU Court of Justice case law. The legislation provides for no detailed definition of the terms „sample“ and „gift of small value“. For the VAT taxation of samples and gifts, the judgement of the EU Court of Justice in case EMI Group (C-581/08) is of key importance. As far as the VAT taxation of vouchers is concerned, neither Slovenia\u27s VAT Act (ZDDV-1) nor the VAT Directive contain any provisions on the subject, there are, however, several judgements by the Court of Justice, namely Boots Company (C-126/88), Argos Distributors (C-288/94), Marks & Spencer (C-62/00), Elida Gibbs (C-317/94), Astra Zeneca (C-40/09), Lebara (C 520/10). The EU case law may have provided for some guidelines, but certain problems remain unsolved. In addition to that, the existing rules, created by the EU case law, lack clarity. Therefore, the European Commission drafted the Proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the treatment of vouchers, in order to overcome legal gaps. However, despite the initial plan of the amendments taking effect as of January 1st 2015, the Proposal has not yet been adopted, as the Member States have not been able to reach a consensus regarding its content