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DAVČNA STOPNJA OBDAVČITVE DOHODKOV IZ KAPITALA Z DOHODNINO OD 01.01.2013 NAPREJ (18.12.2012)

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<span style=
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PRAKSA/Mnenja strokovnjakov/Dohodnina/ …</span></p>
</div>
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<b style='mso-bidi-font-weight:normal'><span style=
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<b style='mso-bidi-font-weight:normal'><span style=
'font-size:14.0pt'>DAVČNA STOPNJA OBDAVČITVE DOHODKOV IZ KAPITALA Z
DOHODNINO OD 01.01.2013 NAPREJ</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Številka:<span style="mso-spacerun: yes"> </span>
65/KM/2012</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Datum:<span style=
"mso-spacerun: yes">   </span> 03.12.2012</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Vprašanje – opis
problema</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>S 119.
členom Zakona za uravnoteženja javnih financ (ZUJF) je bila višina
davčne stopnje od dohodkov iz kapitala iz prvega odstavka 132.
člena ZDoh-2 spremenjena iz 20% na 25%, pri čemer se na podlagi
238. člena ZUJF spremenjeni prvi odstavek 132. člena ZDoh-2
uporablja za dohodek iz kapitala, prejet ali dosežen od 1. januarja
2013 dalje.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
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<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Ali<span style=
"mso-spacerun: yes"> </span> določba 119. člena ZUJF pomeni,
da pravila drugega odstavka 132. člena ZDoh-2 o zniževanju davčne
stopnje od dobička iz kapitala glede na leta imetništva kapitala
(tj. po dopolnjenih 5 / 10 / 15 letih imetništva kapitala znaša
davčna stopnja 15% / 10% / 5%) več ne veljajo?</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
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<i style='mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Mnenje</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
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<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>119. člen ZUJF
<u>ne</u></span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><b style=
'mso-bidi-font-weight: normal'>posega v ureditev</b> iz drugega
odstavka 132. člena ZDoh-2 <b style='mso-bidi-font-weight:normal'>o
zniževanju davčne stopnje od <u>dobička</u> iz kapitala v
odvisnosti od let imetništva</b> kapitala.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Obrazložitev</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>Po 4.
členu ZDoh-2 je <b style=
'mso-bidi-font-weight:normal'>zavezanec</b> <b style=
'mso-bidi-font-weight:normal'>za dohodnino</b> <b style=
'mso-bidi-font-weight: normal'>fizična oseba</b>. <b style=
'mso-bidi-font-weight:normal'>Predmet obdavčitve</b> z dohodnino
<b style='mso-bidi-font-weight:normal'>so dohodki</b> (fizične
osebe), ki se na podlagi 18. člena ZDoh-2 delijo na šest različnih
vrst (t.i. virov dohodnine). Po 5. točki 18. člena ZDoh-2 je vir
dohodnine <b style='mso-bidi-font-weight:normal'>tudi
<u>dohodek</u> iz kapitala</b><span style=
'mso-bidi-font-weight:bold'>,</span> ki obsega <b style=
'mso-bidi-font-weight: normal'>tri</b> <b style=
'mso-bidi-font-weight:normal'>pojavne oblike</b>:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l22 level1 lfo25;tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>         </span></span>
<![endif]><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>obresti – poglavje
III.6.1. ZDoh-2;</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l22 level1 lfo25;tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>         </span></span>
<![endif]><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>dividende – poglavje
III.6.2. ZDoh-2; in</span></p>
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<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>         </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>dobiček</span></u></b>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>iz
kapitala</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>– poglavje III.6.3
ZDoh-2.</span></p>
<p class="MsoNormal" style=
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<span style=
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<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Davčne stopnje
dohodnine od dohodka iz kapitala</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>določa <b style=
'mso-bidi-font-weight:normal'>132. člen ZDoh-2 v povezavi s 119.
členom</b> <b style='mso-bidi-font-weight:normal'>ZUJF</b>.
<b style='mso-bidi-font-weight:normal'>Prvi odstavek 132. člena
ZDoh-2</b> vsebuje <b style='mso-bidi-font-weight:normal'>splošno
pravilo glede davčne stopnje dohodka iz kapitala</b> in <b style=
'mso-bidi-font-weight:normal'>velja za vse tri pojavne oblike
dohodka iz kapitala</b>, tj. tako za obresti, dividende, kot tudi
za dobiček iz kapitala, medtem ko <b style=
'mso-bidi-font-weight:normal'>drugi odstavek 132. člena ZDoh-2</b>
določa <b style='mso-bidi-font-weight:normal'>posebno pravilo glede
davčne stopnje</b>, ki <b style='mso-bidi-font-weight:normal'>velja
samo za <u>dobiček</u> iz kapitala</b>, tj. ne velja za obresti in
dividende.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></b></p>
<div style=
'border:none;border-top:solid windowtext .5pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none;border:none; mso-border-top-alt:solid windowtext .5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 0cm 0cm'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>ZDoh-2</span></b></p>
</div>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<b><span style='font-size:12.0pt;mso-bidi-font-family:Arial'>132.
člen</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>
(stopnja dohodnine od dohodka iz kapitala)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(1) <b style='mso-bidi-font-weight: normal'>Od <u>dohodka</u> iz
kapitala se dohodnina izračuna in plača</b> od davčne osnove,
ugotovljene v skladu z določbami III.6. poglavja tega zakona,
<b style='mso-bidi-font-weight:normal'>po stopnji 20%</b> in se
šteje kot <b style='mso-bidi-font-weight:normal'>dokončen
davek</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(2) Ne glede na prvi odstavek tega člena, <b style=
'mso-bidi-font-weight:normal'>se stopnja dohodnine od
<u>dobička</u> iz kapitala znižuje vsakih pet let imetništva
kapitala</b> <b style='mso-bidi-font-weight:normal'>in znaša po
dopolnjenih</b>:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
1. <b style='mso-bidi-font-weight: normal'>petih letih
imetništva</b> kapitala: <span style=
"mso-spacerun: yes">    </span><b style=
'mso-bidi-font-weight:normal'>15%</b>,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
2. <b style='mso-bidi-font-weight: normal'>desetih letih
imetništva</b> kapitala: <b style=
'mso-bidi-font-weight: normal'>10%</b>,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
3. <b style='mso-bidi-font-weight:normal'>15 letih imetništva</b>
kapitala: <span style=
"mso-spacerun: yes">           </span><b style='mso-bidi-font-weight: normal'>5%</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>ZUJF</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>
II. DEL</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>SPREMEMBE IN
DOPOLNITVE ZAKONOV</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial; mso-bidi-font-weight:bold'>
35. <b>ZAKON O DOHODNINI</b></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<b><span style='font-size:12.0pt;mso-bidi-font-family:Arial'>119.
člen</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
<b style='mso-bidi-font-weight:normal'>V <u>prvem</u> odstavku 132.
člena</b> se število »<b style=
'mso-bidi-font-weight:normal'>20</b>« <b style=
'mso-bidi-font-weight: normal'>nadomesti s</b> številom »<b style=
'mso-bidi-font-weight:normal'>25</b>«.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>
V. DEL</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>PREHODNE IN KONČNE
DOLOČBE</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>SPREMEMB
IN DOPOLNITEV ZAKONOV,</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial; mso-bidi-font-weight:bold'>
TRAJNIH UKREPOV IN ZAČASNIH UKREPOV</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<b><span style='font-size:12.0pt;mso-bidi-font-family:Arial'>23.
Zakon o dohodnini</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<b><span style='font-size:12.0pt;mso-bidi-font-family:Arial'>238.
člen</span></b></p>
<div style=
'border:none;border-bottom:solid windowtext .5pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none;border:none;mso-border-bottom-alt:solid windowtext .5pt; padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
<b style='mso-bidi-font-weight:normal'>Spremenjeni <u>prvi</u>
odstavek 132. člena zakona</b> <b style=
'mso-bidi-font-weight:normal'>se uporablja za dohodek iz
kapitala</b>, prejet ali <b style=
'mso-bidi-font-weight: normal'>dosežen od 1. januarja 2013
dalje</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none;border:none;mso-border-bottom-alt:solid windowtext .5pt; padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
Iz navedenih zakonskih določb je razvidno, da<b style=
'mso-bidi-font-weight:normal'>ZUJF <u>ne</u> posega</b> (v smislu
spremembe, črtanja ali prenehanja veljave) <b style=
'mso-bidi-font-weight:normal'>v</b> <b style=
'mso-bidi-font-weight:normal'>določbe</b> <b style=
'mso-bidi-font-weight:normal'>drugega odstavka 132. člena
ZDoh-2</b> <b style='mso-bidi-font-weight:normal'>o zniževanju
davčne stopnje od <u>dobička</u> iz kapitala v odvisnosti od let
imetništva</b> kapitala.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%;mso-layout-grid-align:none;text-autospace: none'>
<b style='mso-bidi-font-weight:normal'><u><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'>
Davčne stopnje</span></u></b> <b><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>dohodnine od dohodka
iz kapitala</span></u></b><u><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>,
prejetega ali doseženega <b style='mso-bidi-font-weight: normal'>od
01.01.2013 naprej</b></span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<![if !supportEmptyParas]> <![endif]></span></p>
<div align="center">
<table border="1" cellspacing="0" cellpadding="0" style=
'border-collapse:collapse; border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0cm 5.4pt 0cm 5.4pt'>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;background: #D9D9D9;mso-shading:windowtext;mso-pattern:gray-15 auto;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<span style='font-size:12.0pt'>Pojavna oblika dohodka iz
kapitala</span></p>
</td>
<td width="265" style=
'width:7.0cm;border:solid windowtext .5pt;border-left: none;mso-border-left-alt:solid windowtext .5pt;background:#D9D9D9;mso-shading: windowtext;mso-pattern:gray-15 auto;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<span style='font-size:12.0pt'>Davčna stopnja</span></p>
</td>
</tr>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;border-top: none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:0cm'>
<span style='font-size:12.0pt'>Obresti</span></p>
</td>
<td width="265" style=
'width:7.0cm;border-top:none;border-left:none;border-bottom: solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt: solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<span style='font-size:12.0pt'>25%</span></p>
</td>
</tr>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;border-top: none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:0cm'>
<span style='font-size:12.0pt'>Dividende</span></p>
</td>
<td width="265" style=
'width:7.0cm;border-top:none;border-left:none;border-bottom: solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt: solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<span style='font-size:12.0pt'>25%</span></p>
</td>
</tr>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;border-top: none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:0cm'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt'>Dobiček iz kapitala</span></b></p>
</td>
<td width="265" style=
'width:7.0cm;border-top:none;border-left:none;border-bottom: solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt: solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<![if !supportEmptyParas]> <![endif]></p>
</td>
</tr>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;border-top: none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:19.85pt;text-indent:-19.85pt;mso-list:l8 level1 lfo29; tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt; font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt'>do dopolnjenih 5 let imetništva</span></b>
<span style='font-size:12.0pt'>kapitala</span></p>
</td>
<td width="265" style=
'width:7.0cm;border-top:none;border-left:none;border-bottom: solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt: solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<b style='mso-bidi-font-weight: normal'><span style=
'font-size:12.0pt'>25%</span></b></p>
</td>
</tr>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;border-top: none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:19.85pt;text-indent:-19.85pt;mso-list:l24 level1 lfo28; tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt; font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt'>od dopolnjenih 5 do 10 let imetništva</span></b>
<span style='font-size:12.0pt'>kapitala</span></p>
</td>
<td width="265" style=
'width:7.0cm;border-top:none;border-left:none;border-bottom: solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt: solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<b style='mso-bidi-font-weight: normal'><span style=
'font-size:12.0pt'>15%</span></b></p>
</td>
</tr>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;border-top: none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:19.85pt;text-indent:-19.85pt;mso-list:l24 level1 lfo28; tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt; font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt'>od dopolnjenih10 do 15 let imetništva</span></b>
<span style='font-size:12.0pt'>kapitala</span></p>
</td>
<td width="265" style=
'width:7.0cm;border-top:none;border-left:none;border-bottom: solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt: solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<b style='mso-bidi-font-weight: normal'><span style=
'font-size:12.0pt'>10%</span></b></p>
</td>
</tr>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;border-top: none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:19.85pt;text-indent:-19.85pt;mso-list:l24 level1 lfo28; tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt; font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt'>od dopolnjenih 15 do 20 let
imetništva</span></b> <span style=
'font-size:12.0pt'>kapitala</span></p>
</td>
<td width="265" style=
'width:7.0cm;border-top:none;border-left:none;border-bottom: solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt: solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<b style='mso-bidi-font-weight: normal'><span style=
'font-size:12.0pt'>5%</span></b></p>
</td>
</tr>
<tr>
<td width="340" style=
'width:9.0cm;border:solid windowtext .5pt;border-top: none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:3.0pt;margin-right:0cm;margin-bottom: 3.0pt;margin-left:19.85pt;text-indent:-19.85pt;mso-list:l24 level1 lfo28; tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt; font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt'>po dopolnjenih 20 letih imetništva</span></b>
<span style='font-size:12.0pt'>kapitala</span></p>
</td>
<td width="265" style=
'width:7.0cm;border-top:none;border-left:none;border-bottom: solid windowtext .5pt;border-right:solid windowtext .5pt;mso-border-top-alt: solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="center" style=
'margin-top:3.0pt;margin-right:0cm; margin-bottom:3.0pt;margin-left:0cm;text-align:center'>
<span style='font-size:12.0pt'>velja <b style=
'mso-bidi-font-weight:normal'>oprostitev plačila dohodnine</b>
skladno s prvim odstavkom 96. člena ZDoh-2</span></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<u><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;color:red'>PODROČJE:
<b style='mso-bidi-font-weight:normal'>ZDoh-2</b></span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>Veljavna
zakonodaja (ustrezni zakonski in podzakonski predpisi) v času
izdaje strokovnega mnenja:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l18 level1 lfo1;tab-stops:list 0cm'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>         </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;color:red'>Zakon o
dohodnini (ZDoh-2)</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, Uradni list RS, št.
13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 40/12-ZUJF in
75/12-ZDoh-2K.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-pagination:none;mso-list:l18 level1 lfo1;tab-stops:list 0cm; mso-layout-grid-align:none;text-autospace:none'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>         </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;color:red'>Zakon za
uravnoteženje javnih financ (ZUJF)</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, Uradni list RS, št.
40/12.</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-pagination:none;mso-layout-grid-align:none; text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
</body>
</html>

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