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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Iz sklopa - modula:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;border:none;padding:0cm">PRAKSA/Mnenja DURS-MF/DDV/ …

</div>

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justify">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">PRVA VSELITEV OZIROMA

UPORABA OBJEKTA ALI POSAMEZNIH DELOV OBJEKTA

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Pojasnilo DURS, št. 4230-411/2010-2, 30. 11. 2010

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Davčnega zavezanca zanima, kdaj začne teči dveletni rok iz 7. točke

44. člena ZDDV-1, glede na to, da lahko prodaja posameznih enot novozgrajenega

objekta traja več let. Ali začne ta rok teči z dnem pridobitve uporabnega

dovoljenja za objekt kot celoto ali z dnem začetka dejanske uporabe posameznega

poslovnega prostora (t.j. posamezne etažne enote). V slednjem primeru davčni

zavezanec prosi za usmeritve, kdaj se šteje kot začetek dejanske uporabe

(prevzem prostora – primopredaja ali dejanska vselitev in začetek opravljanja

dejavnosti ali kakšna druga možnost).

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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Na vprašanje odgovarjamo:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Dveletni rok začne teči z dnem vselitve oziroma uporabe posameznega

poslovnega prostora. Dejanski datum prve vselitve oziroma uporabe je treba

ugotavljati od primera do primera.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Datuma začetka prve vselitve oziroma uporabe ni mogoče vezati

izključno na pridobitev uporabnega dovoljenja (v praksi se dogaja, da se objekt

uporablja pred pridobitvijo uporabnega dovoljenja), zato je treba ugotavljati

dejanski datum vselitve oziroma uporabe objekta (oziroma v konkretnem primeru

posameznega poslovnega prostora).

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Na vprašanje, kdaj se šteje kot začetek dejanske uporabe, ne moremo

podati konkretnega odgovora, ampak je treba v vsakem posameznem primeru

ugotoviti, kdaj se je posamezni poslovni prostor začel dejansko uporabljati.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Vir: Spletne strani Davčne uprave

Republike Slovenije [07.12.2010].

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justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Vsebina

pojasnila / mnenja DURS-MF temelji na naslednji zakonodaji (zakonski in

podzakonski predpisi):

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;

text-autospace:none">§<span

style="font:7.0pt "Times New Roman"">  <span

style="font-size:11.0pt">Zakon o davku na dodano vrednost - ZDDV-1 (Uradni list

RS, št. 10/10-UPB2).

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justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">OPOMBA: Zapis

zakonodaje, na katerem temelji mnenje DURS-MF, je pripis uredništva.

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justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

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