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2017, vol. 8, br. 2, str. 249-266
PDV tretman transakcija između centrale i ogranka
Univerzitet u Beogradu, Pravni fakultet, Srbija

e-adresamilosevic@ius.bg.ac.rs, skostic@ius.bg.ac.rs
Ključne reči: PDV; centrala; ogranak; PDV grupacija; FCE Bank; Scandia
Sažetak
PDV tretman transakcija između centrale i ogranka razlikuje se u zavisnosti od teritorijalnog rasprostiranja poreskog obveznika. Ukoliko se centrala i ogranak nalaze u granicama jedne poreske jurisdikcije, njihove transakcije su neoporezive s obzirom na to da se odvijaju u okviru jedinstvenog obveznika. Na istom argumentu zasniva se i neoporezivi tretman prekograničnog pružanja usluga između centrale i ogranka i vice versa. Međutim, ukoliko jedan od entiteta postane član lokalne PDV grupacije, dolazi do 'podele' jedinstvenog obveznika i usluge podležu oporezivanju. Prekogranična isporuka dobara, s druge strane, uvek je oporeziva, kao što to nalaže oporezivanje prema načelu odredišta. Detaljna analiza opisanog poreskog tretmana predmet je ovog rada.
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O članku

jezik rada: srpski
vrsta rada: izvorni naučni članak
DOI: 10.5937/pravzap0-16163
objavljen u SCIndeksu: 09.03.2018.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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