The problem of public bodies taxation with value added tax

Avtorica v magistrski nalogi analizira davčno obravnavo dejavnosti oseb javnega prava z vidika davka na dodano vrednost kot to določa Direktiva sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu DDV. Ker direktiva kot sicer zavezujoč pravni akt, ni neposredno uporabna v državah članicah EU, vsebuje pa določen cilj, ki ga morajo države članice EU doseči, pri čemer način in metodo uresničevanja tega cilja določijo nacionalni organi sami, je določbe zgoraj navedene direktive morala v svojo nacionalno zakonodajo kot polnopravna članica EU implementirati tudi Slovenija, zato so v magistrski nalogi analizirane tudi določbe slovenske DDV zakonodaje. Pomanjkanje davčne nevtralnosti in harmonizacije med državami članicami EU z vidika obdavčitve dejavnosti oseb javnega prava ter kompleksnost predpisov na tem področju predstavljajo glavne probleme, ki so posledica davčne obravnave dejavnosti oseb javnega prava v skladu z veljavno zakonodajo. V nalogi avtorica predstavi tudi možne rešitve te problematike, predvsem z vidika rešitve problema pomanjkanja davčne nevtralnosti v sistemu DDV. Opredelitev zasnove magistrske naloge. V prvem delu naloge, avtorica predstavi problematiko, obravnavano v magistrski nalogi, uporabljene metode dela ter postavi hipoteze, ki jih skozi nalogo tudi dokaže. V drugem delu sledi splošna predstavitev samega sistema DDV, predstavljene so različne pravne podlage z vidika razumevanje odnosa med evropskim in nacionalnim davčnim pravom ter zgodovina razvoja te davčne oblike v EU, s poudarkom na uvedbi in razvoju sistema DDV v Sloveniji. Analiza davčne obravnave dejavnosti oseb javnega prava z vidika DDV v skladu z Direktivo sveta 2006/112/ES ter Zakonom o davku na dodano vrednost in problemi, ki izhajajo iz take obravnave vsebuje tretji del naloge. Avtorica v četrtem delu naloge opravi tudi primerjavo obdavčitve določenih dejavnosti po posameznih državah, v petem delu pa predstavi možne rešitve obravnavane problematike. V zadnjem, šestem delu naloge, avtorica podaja zaključne ugotovitve, ki izhajajo iz v nalogi postavljenih hipotez.In this Master\u27s thesis, the author analyzes the VAT treatment of public sector activities from a legal point of view as provided in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The directive as a non binding legislative act is not directly applicable in the Member States. However it sets out a goal that all EU countries must achieve, but it is up to the individual countries to devise their own laws on how to reach these goals. As a full member of the EU, Slovenia also has implemented the provisions of the abovementioned directive in her own national law, therefore the author also analyzes the provisions of the Slovenian VAT legislation. The main problems arising from the VAT treatment of public sector activities in accordance with applicable law are the lack of neutrality and harmonization between EU Member States in terms of taxation public sector activities and complexity of the rules in this area. In the Master\u27s thesis the author also presents a possible solutions for this problem, especially in terms of solutions for the lack of neutrality problem. Disposition of this Master\u27s thesis: In the first part the author presents the main issue of this Master\u27s thesis, working methods, and sets the hypothesis that are through the Master\u27s thesis also demonstrated. The first part is followed by a section dedicated to the general presentation of the VAT system, the different legal basis in terms of understanding the relationship between EU and national tax law and the history of the development of these tax form in the EU, with an emphasis on the introduction and development of the VAT system in Slovenia. The third part of Thesis focuses on an analysis of the VAT treatment of public sector activities from a legal point of view as provided in Council Directive 2006/112/EC and the Slowenian Law on Value Added Tax. In this part the author also analyses problems arising from such treatment. In the fourth part of the thesis a comparison of taxation of certain activities in EU countries is made. Before the conclusion, in the fifth part, author presents the possible solutions to the problems, presented in the previous section. In the last, the sixth part of the thesis, the author gives the concluding observations arising from the hypotheses, which are set in this Master\u27s thesis