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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/E-Super

časnik/E-Super časnik – leto 2011/ …

</div>

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

justify">

<span

style="font-size:16.0pt;font-family:"Garamond","serif";color:#006699">ZPreZP V

POVEZAVI S SPREMENJENIMI DOLOČILI ZDDV-1 (novela ZDDV-1D)

<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-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt"><span

style="font-size:14.0pt;font-family:"Garamond","serif";color:#006699">0.<span

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

style="font-size:14.0pt;font-family:"Garamond","serif";color:#006699">UVOD

<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">V

predhodni številki E-super časnika (številka 03-11) je v grobih obrisih

prikazana vsebina in vpliv Zakona o preprečevanju zamud pri plačilih (v

nadaljevanju ZPreZP).

<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">Namen te

številke E-Super časnika pa je prikazati:

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

vpliv

(ne)spoštovanja določb ZPreZP na uveljavljanje odbitka DDV v skladu z

dopolnjenimi pravili uveljavljanja odbitka iz novele ZDDV-1D – 66.a člen ZDDV-1;

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

neusklajenost

določil ZDDV-1, uvedenih z novelo DDV, z Direktivo Sveta 2006/112/ES – kršitev

načela nevtralnosti.

<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">Ob

zaključku mesečnika so tudi podani predvideni roki (t.i. Urnik pobotov)

obveznih pobotov pri AJPES v letu 2011 skladno z določili ZPreZP.

<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-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-size:14.0pt;font-family:"Garamond","serif";

color:#006699">1.   <span

style="font-size:14.0pt;font-family:"Garamond","serif";color:#006699">ZPreZP in

novela ZDDV-1D

<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">Poleg

ZPreZP je bil v Uradnem listu Republike Slovenije z dne 15.03.2011 objavljen

tudi Zakon o dopolnitvah Zakona o davku na dodano vrednost (novela ZDDV-1D), ki

je začel veljati 16.03.2011.

<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">Z

ZDDV-1D so v ZDDV-1 bile vnesene naslednje dopolnitve:

<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;

text-autospace:none">−<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">nov 66.a člen (glej 1.

člen ZDDV-1D),

<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;

text-autospace:none">−<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">nova 18. točka prvega

odstavka 141. člena ZDDV-1 (glej 2. člen ZDDV-1D).

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

justify">

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

text-align:center;border:none;padding:0cm">66.a

člen ZDDV-1

</div>

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

text-align:center">(uveljavljanje

odbitka DDV pri neplačanih računih)

<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;text-indent:7.1pt">(1)

Davčni zavezanec, identificiran za namene DDV v Sloveniji, ki

dobavitelju v roku, določenem z zakonom, ki ureja preprečevanje zamud pri

plačilih, računa ne plača ali ga plača le delno in ki je od

neplačanega računa že uveljavil odbitek DDV, mora povečati svojo

davčno obveznost v višini uveljavljenega zneska odbitka DDV po tem računu,

ki je sorazmeren z neporavnanim delom obveznosti. Davčni zavezanec, identificiran

za namene DDV v Sloveniji, ki dobavitelju v roku, določenem z zakonom, ki

ureja preprečevanje zamud pri plačilih, računa ne plača ali ga plača le

delno in ki od neplačanega računa še ni uveljavil odbitka DDV, ne

uveljavi odbitka DDV v davčnem obdobju, v katerem je potekel rok za

plačilo niti v kasnejših davčnih obdobjih.

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

justify;text-indent:7.1pt">(2)

Prejšnji odstavek se ne nanaša na račune, na podlagi katerih

davčni zavezanec prijavi denarne obveznosti v sistem

obveznega večstranskega pobota v skladu z zakonom, ki ureja preprečevanje

zamud pri plačilih, niti na račune, na katere se ne

nanaša prej navedeni zakon.

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

justify;text-indent:7.1pt">(3)

Davčni zavezanec, ki je že uveljavil odbitek DDV po neplačanem

računu, mora povečati svojo davčno obveznost v davčnem obdobju, v katerem je,

glede na zakon, ki ureja preprečevanje zamud pri plačilih, nastopila zamuda.

Davčno obveznost davčni zavezanec poveča tako, da zmanjša znesek odbitka DDV.

<span

style="font-size:12.0pt;font-family:"Garamond","serif"">

</div>

<br clear=all

style="page-break-before:always">

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

justify;text-indent:7.1pt">(4)

Če davčni zavezanec iz prvega odstavka tega člena naknadno

plača račun v celoti ali delno, lahko uveljavi odbitek DDV po tem računu,

in sicer v delu, ki se nanaša na poravnani del obveznosti. Odbitek

DDV lahko uveljavi v davčnem obdobju, v katerem je poravnal obveznost.

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

justify;text-indent:7.1pt">(5)

Davčni zavezanec mora davčnemu organu zagotoviti informacijo o

neuveljavljanju odbitka DDV, povečanju ali zmanjšanju odbitka DDV v

elektronski obliki, in sicer ob predložitvi obračuna DDV za zadevno

davčno obdobje.

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

7.1pt">

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

text-align:center;text-indent:7.1pt">141.

člen ZDDV-1

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

text-align:center;text-indent:7.1pt">(hujši

davčni prekrški)

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

justify;text-indent:7.1pt">(1)

Z globo od 2.000 do 125.000 eurov se kaznuje za prekršek pravna oseba,

samostojni podjetnik posameznik ali posameznik, ki samostojno opravlja

dejavnost, če:

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

justify;text-indent:7.1pt">[...]

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

justify;text-indent:7.1pt">18.

ne poveča davčne obveznosti v višini uveljavljenega odbitka<span

style="font-family:"Verdana","sans-serif""> DDV po neplačanih računih ali ne

predloži podatkov o povečanju davčne obveznosti, neuveljavitvi odbitka DDV in o

povečanju ali zmanjšanju odbitka DDV (66.a člen).

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

justify;text-indent:7.1pt">(2)

Z globo od 200 do 4.100 eurov se kaznuje tudi odgovorna oseba pravne osebe ali

odgovorna oseba samostojnega podjetnika posameznika ali odgovorna oseba

posameznika, ki samostojno opravlja dejavnost, ki stori prekršek iz prvega

odstavka tega člena.

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

justify;text-indent:7.1pt;border:none;padding:0cm"><span style="font-family:

"Verdana","sans-serif"">

</div>

<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-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

border:none;padding:0cm">F<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">Pozor<span

style="font-size:12.0pt;font-family:"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">66.a člen<span style="font-size:12.0pt;

font-family:"Garamond","serif""> ZDDV-1 se ne uporablja za

račune izdane pred 16.03.2011.

</div>

<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">

<div style="border-top:solid windowtext 1.0pt;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:none;padding:1.0pt 0cm 1.0pt 0cm">

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

text-align:center;border:none;padding:0cm">ZDDV-1D

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

text-align:center;border:none;padding:0cm">PREHODNA

IN KONČNA DOLOČBA

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

text-align:center;border:none;padding:0cm">

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

text-align:center;border:none;padding:0cm">3.

člen

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

text-align:center;border:none;padding:0cm">(prehodna

določba)

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

justify;text-indent:7.1pt;border:none;padding:0cm"><span style="font-family:

"Verdana","sans-serif"">Ta zakon se ne uporablja za račune, izdane pred uveljavitvijo

tega zakona.

</div>

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

justify">

<table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0

style="border-collapse:collapse;border:none">

<tr>

<td width=326 colspan=2 valign=top style="width:244.4pt;border:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:center">Račun

</td>

<td width=326 colspan=2 valign=top style="width:244.5pt;border:solid windowtext 1.0pt;

border-left:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:center">Uporaba

zakona

</td>

</tr>

<tr>

<td width=163 valign=top style="width:122.2pt;border-top:none;border-left:

solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt;border-right:

none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:center">Datum

izdaje

</td>

<td width=163 valign=top style="width:122.2pt;border-top:none;border-left:

none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:center">Datum

zapadlosti

</td>

<td width=163 valign=top style="width:122.25pt;border:none;border-bottom:

solid windowtext 1.0pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:center">ZDDV-1

</td>

<td width=163 valign=top style="width:122.25pt;border-top:none;border-left:

none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:center">ZPreZP

</td>

</tr>

<tr>

<td width=163 rowspan=2 style="width:122.2pt;border:solid windowtext 1.0pt;

border-top:none;padding:0cm 5.4pt 0cm 5.4pt">

<span

style="font-size:12.0pt;font-family:"Garamond","serif"">

<span

style="font-size:12.0pt;font-family:"Garamond","serif"">pred 16.03.2011

</td>

<td width=163 style="width:122.2pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

margin-bottom:0cm;margin-left:19.85pt;margin-bottom:.0001pt;text-align:right"><span

style="font-size:12.0pt;font-family:"Garamond","serif"">pred 16.03.2011

</td>

<td width=163 style="width:122.25pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">ne

</td>

<td width=163 style="width:122.25pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">delno

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

text-align:right">–

glej 28. člen *

</td>

</tr>

<tr>

<td width=163 style="width:122.2pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

margin-bottom:0cm;margin-left:19.85pt;margin-bottom:.0001pt;text-align:right"><span

style="font-size:12.0pt;font-family:"Garamond","serif"">ni določen

</td>

<td width=163 style="width:122.25pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">ne

</td>

<td width=163 style="width:122.25pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">da

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

text-align:right">–

preko 27. člena **

</td>

</tr>

<tr>

<td width=163 style="width:122.2pt;border:solid windowtext 1.0pt;border-top:

none;padding:0cm 5.4pt 0cm 5.4pt">

<span

style="font-size:12.0pt;font-family:"Garamond","serif"">pred 16.03.2011

</td>

<td width=163 style="width:122.2pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">od

(vključno)

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

text-align:right">16.03.2011

naprej

</td>

<td width=163 style="width:122.25pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">ne

</td>

<td width=163 style="width:122.25pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">da

</td>

</tr>

<tr>

<td width=163 style="width:122.2pt;border:solid windowtext 1.0pt;border-top:

none;padding:0cm 5.4pt 0cm 5.4pt">

<span

style="font-size:12.0pt;font-family:"Garamond","serif"">od (vključno)

<span

style="font-size:12.0pt;font-family:"Garamond","serif"">16.03.2011 naprej

</td>

<td width=163 style="width:122.2pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">od

(vključno)

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

text-align:right">16.03.2011

naprej

</td>

<td width=163 style="width:122.25pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">da

</td>

<td width=163 style="width:122.25pt;border-top:none;border-left:none;

border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

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

text-align:right">da

</td>

</tr>

</table>

</div>

<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">* Ne

uporabljajo se določbe ZPreZP o posledicah zamude; velja dolžnost prijave v

obvezni pobot do 15.04.2011.

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

justify">** Po

tem členu začne za pogodbe sklenjene pred 16.03.2011, v katerih rok plačila ni

določen, rok

30 dni iz 7. člena ZPreZP teči s 16.03.2011. Ker je v primeru potencialne

zamude pri plačilu takega računa datum zamude po 16.03.2011, veljajo za te

račune določbe ZPreZP .

<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">66.a

člen ZDDV-1 določa dodatne pogoje in pravila za uveljavljanje pravice do

odbitka DDV (v nadaljevanju: odbitek), ki so vezani na okoliščino plačila

prejetega računa.

<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">Poenostavljeno

povedano: s 66.a členom se za vse tiste (za namene DDV v Sloveniji

identificirane) davčne zavezance, ki prejetega računa ne plačajo v predpisanem

roku, uvaja pravilo odbitka po načelu plačane realizacije.

<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">Za

namene DDV v Sloveniji identificiran davčni zavezanec, ki dobavitelju računa v

roku, kot ga določa ZPreZP,<a href="#_ftn1" name="_ftnref1"

title=""><span

class=MsoFootnoteReference>[1]</a><span

style="font-size:12.0pt;font-family:"Garamond","serif""> ne bo plačal v celoti

ali ga bo plačal le delno, bo moral ravnati kot sledi:

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

če

je odbitek po računu že uveljavil:

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

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">−<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">opraviti popravek

odbitka, tj. povečati svojo davčno obveznost, sorazmerno z neporavnanim delom

obveznosti;

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

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">−<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">popravek odbitka se

opravi v obdobju v katerem je nastala zamuda;

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

če

odbitka po računu še ni uveljavil:

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

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">−<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">velja prepoved

uveljavljanja odbitka DDV.

<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-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

border:none;padding:0cm">?<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">Pozor

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">Na računu naveden rok plačila ni nujno rok plačila, kot ga

določa ZPreZP.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

text-align:justify;border:none;padding:0cm"><span style="font-size:12.0pt;

font-family:"Garamond","serif"">V kolikor je na računu naveden rok plačila

skladen z določili ZPreZP (npr. pisni dogovor o roku plačila 90 dni, pri čemer

dogovor ne predstavlja nepravičnega dogovora), se pri ugotavljanja datuma

zamude lahko izhaja iz na računu navedenega roka plačila (ker je ta skladen s

tistim po ZPreZP).

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

text-align:justify;border:none;padding:0cm"><span style="font-size:12.0pt;

font-family:"Garamond","serif"">

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

text-align:justify;border:none;padding:0cm"><span style="font-size:12.0pt;

font-family:"Garamond","serif"">V kolikor pa na računu naveden rok ni skladen z

določili ZPreZP (npr. nepravičen pisni dogovor o roku plačila 90 dni), je pri

ugotavljanju datuma zamude treba izhajati iz roka, kot ga določa ZPreZP (npr.

ker je v primeru nepravičnega pisnega dogovora o roku plačila 90 dni, ta

dogovor o roku plačila ničen, bi se štelo, da rok plačila ni dogovorjen – če

rok plačila ni dogovorjen velja rok plačila iz 7. člena ZPreZP, tj. načeloma 30

dni od prejema računa).

</div>

<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">Če bo

zavezanec naknadno plačal račun v celoti ali delno, bo lahko uveljavil odbitek

in sicer v delu, ki se nanaša na poravnani del obveznosti v davčnem obdobju, v

katerem je poravnal obveznost (opravil plačilo celote oziroma preostanka dela zapadlega

računa).

<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">Opravljanje

popravka odbitka oziroma prepoved odbitka DDV (kljub zapadli obveznosti)<span

style="font-size:12.0pt;font-family:"Garamond","serif""> pa ne velja

v primeru, če:

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

davčni

zavezanec denarno obveznost, s plačilom katere je v zamudi, prijavi v sistem

obveznega večstranskega pobota v skladu z ZPreZP, tj. <span

style="font-size:12.0pt;font-family:"Garamond","serif"">v <span

style="font-size:12.0pt;font-family:"Garamond","serif"">prvi<span

style="font-size:12.0pt;font-family:"Garamond","serif""> krog obveznega

večstranskega pobota pri upravljavcu sistema obveznega večstranskega pobota, ki

sledi datumu nastanka zamude (glej 16. člen ZPreZP),

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

gre

za račune, na katere se ZPreZP ne nanaša.

<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">ZDDV-1D

ne podaja opredelitve, kateri so »računi, na katere se ZPreZP ne nanaša«.

Posledično ni jasno, ali so s tem mišljene iz računov izvirajoče denarne

obveznosti, ki so:

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

po

16. členu ZPreZP izvzete iz prijave v obvezni pobot (npr. denarne obveznosti za

katere poteka

spor pri pristojnem sodišču ali v zvezi s katero poteka izvršilni postopek), in/ali

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

po

1. ali 2. členu ZPreZP izvzete iz uporabe določb ZPreZP, npr. denarne obveznosti

dolžnika,

nad katerim je začet postopek zaradi insolventnosti v skladu z zakonom, ki

ureja postopke zaradi insolventnosti; denarne obveznosti Banke Slovenije.

<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">Zaradi

vsebinske nedorečenosti drugega odstavka 66.a člena ZDDV-1 je treba zadevo obravnavati

v korist zavezancem v smeri, da vse zapadle transakcije, ki niso predmet

obravnave po ZPreZP oziroma jih ni potrebno prijavljati v obvezni pobot.

<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;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">ZGLED

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">Izhodišča:

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI-1 in SI-2 sta davčna zavezanca, identificirana za namene DDV v Sloveniji in obračunavata DDV za

davčno obdobje koledarskega meseca.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI-1 dobavi

blago/opravi storitve SI-2 12.04.2011.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI-1 izda račun 14.04.2011.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">Rok plačila računa je

30 dni od dneva dobave blaga/opravljene storitve.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI-2 račun prejme 2 dni

po dnevu izdaje, mu ne ugovarja, vendar ga ne plača.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI-2 odbitek DDV

uveljavi v davčnem obdobju april 2011.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">Če bo SI-2 račun prijavil v prvi obvezni pobot, ki

sledi datumu nastanka zamude pri plačilu (rok plačila:

12.04.2011 + 30 dni = 12.05.2011), tj. v junijski krog – skrajni rok

prijavljanja obveznosti: 10.6.2011, popravka odbitka DDV ni dolžan opraviti.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

</div>

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

justify">Če pa

SI-2 računa ne bo prijavil v prvi obvezni pobot, ki sledi datumu nastanka

zamude pri plačilu (tj. v junijski krog), bo moral v davčnem obdobju nastanka

zamude pri plačilu, tj. v davčnem obdobju maj 2011 opraviti popravek odbitka

DDV, ki ga je uveljavil po računu SI-1 v davčnem obdobju april 2011.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

</div>

<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;

border:none;padding:0cm">?<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">Pozor

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">V primeru zamude pri plačilu, popravka odbitka DDV ni treba

opraviti, če se račun (zapadla denarna obveznost) priglasi v prvi naslednji

krog obveznega pobota, in sicer tisti prvi krog, ki sledi datumu

nastanka zamude.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">Pri roku plačila 12.05.2011, se rok za plačilo izteče s

pretekom tega dneva, tj. zamuda nastane  13.05.2011. Datumu nastanka zamude

13.05.2011 sledijo datumi od vključno 14.05.2011 naprej. Ker je datum zadnjega

dneva za prijavo v majski krog obveznega pobota 13.05.2011, 13.05.2011 pa

nesporno ni/ne more biti po 13.05.2011, se je v primeru iz zgleda SI-2 dolžan

prijaviti komaj v krog obveznega pobota za junij 2011 (skrajni datum za

prijavo: 10.06.2011).<a href="#_ftn2" name="_ftnref2" title=""><span

class=MsoFootnoteReference><span

style="font-size:12.0pt;font-family:"Garamond","serif"">[2]</a>

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">Drugače/preprosto povedano:

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">računov, za katere zamuda nastane na dan zaključka prijav v

posamezni krog obveznega pobota, zavezanec v ta krog pobota ni dolžan

prijavljati.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

</div>

<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">

<br clear=all

style="page-break-before:always">

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

justify">

<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;

border:none;padding:0cm">?<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">Pozor - posebnosti

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">1.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">SI-2 bo odbitek po računu SI-1 ohranil (tj. mu ga ne bo

treba popravljati) tudi v primeru, če račun v obveznem pobotu ne bo pobotan.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm">Pojasnilo

DURS, št. 4230-2622/2011-1, 23. 3. 2011 - ZAKON

O DOPOLNITVAH ZAKONA O DAVKU NA DODANO VREDNOST – NOV 66. A ČLEN

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

justify;border:none;padding:0cm">

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

justify;border:none;padding:0cm">[...]

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

justify;border:none;padding:0cm">Davčno

obveznost po računu oziroma odbitek DDV po računu, ki je bil prijavljen v prvi

krog sistema obveznega večstranskega pobota, pa v prvem krogu ni bil pobotan

ali je bil pobotan le delno, ni treba povečati oziroma se odbitek DDV lahko v

celoti uveljavi.

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

justify;border:none;padding:0cm">[...]

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">2.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">V kolikor SI-1 npr. 31. maja 2011 zoper SI-2 začne <span

style="font-size:12.0pt;font-family:"Garamond","serif"">izvršilni postopek<span

style="font-size:12.0pt;font-family:"Garamond","serif"">, SI-2 na podlagi

drugega odstavka 16. člena ZPreZP zapadle denarne obveznosti do SI-1 ne rabi

prijaviti v junijski krog obveznega pobota. Ker tega računa ni potrebno

prijaviti v prvi obvezni pobot skladno z določili ZPreZP, SI-2 ne rabi<span

style="font-size:12.0pt;font-family:"Garamond","serif""> opraviti popravka

odbitka DDV, ki ga je uveljavil po računu SI-1 v davčnem obdobju april 2011.

</div>

<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">Določila

66.a člena ZDDV-1 seveda nimajo vpliva na:

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

male

davčne zavezance;

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

davčne

zavezance, identificirane za namene DDV, ki za obračunan slovenski DDV za njim

prejete transakcije ne morejo v celoti uveljaviti pravice do odbitka DDV;

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

transakcije,

kjer se DDV ne obračuna (transakcije izven sistema DDV ali transakcije,

oproščene plačila DDV);

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

opravljene

transakcije med slovenskimi davčnimi zavezanci (naročnik transakcije) in tujimi

davčnimi zavezanci (izvajalec transakcije), kadar je slovenski davčni zavezanec

plačnik DDV skladno z določili ZDDV-1, v kolikor s pogodbo ni dogovorjeno, da

se primarno uporablja slovensko pravo. Zakon o mednarodnem zasebnem pravu in

postopku namreč določa, da se za presojo pogodbenega razmerja primarno uporabi

pravo države sedeža.

<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-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-size:14.0pt;font-family:"Garamond","serif";

color:#006699">3.   <span

style="font-size:14.0pt;font-family:"Garamond","serif";color:#006699">66.a člen

ZDDV-1 – kršitev načela nevtralnosti

<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">Strokovna

javnost je pripravljalce sprememb ZDDV-1 (torej MF) opozorila, da z uvedbo 66.a

člena ZDDV-1 krši eno izmed temeljnih načel Direktive Sveta 2006/112/ES, tj.

načelo nevtralnosti.

<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;text-autospace:none">1.

člen ZDDV-1 med drugim določa, <span style="font-size:12.0pt;font-family:

"Garamond","serif"">da je ZDDV-1 usklajen z evropsko direktivo s področja DDV,

tj. z Direktivo

Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano

vrednost (UL EU, št. L 347/06, z dne 11.12.2006, str. 1) in njenimi

dopolnitvami.

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

justify;text-autospace:none">

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

justify;text-autospace:none">Večina

členov navedene direktive je v sklopu harmonizacije DDV za države članice Unije

zavezujočih.

<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">Ko

obravnavamo načelo nevtralnosti, mislimo na to, kako davek vpliva na medsebojno

konkurenčnost med podjetji. Tako ima višina davčne stopnje učinek na

nevtralnost samo, če je uporabljena na koncu prometnega ciklusa, torej

neposredno pred opravljeno transakcijo končnemu potrošniku (subjektu, ki ne

more uveljaviti pravice do odbitka DDV – deloma ali v celoti). Davek na dodano

vrednost zagotavlja visoko nevtralnost, kar je mogoče razumeti tako, da pri

gospodarjenju nobenemu davčnemu zavezancu, ki lahko uveljavi pravico do odbitka

DDV, ne daje oziroma ne jemlje konkurenčne prednosti.

<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">Z uvedbo

določil 66.a člena ZDDV-1 je kršeno osnovno načelo DDV, tj. načelo

nevtralnosti, saj je slovenski zakonodajalec pri uveljavitvi pravice do odbitka

vnesel določene omejitve, ki jih Direktiva Sveta 2006/112/ES ne določa niti

dovoljuje. Še več, z implementacijo tega novega člena ZDDV-1 je končni učinek

lahko samo neupravičeno bogatenje države. Neupravičeno bogatenje države

predstavlja začasna omejitev pravice do odbitka DDV (neupravičeno začasno

financiranje države) ali dokončni odvzem pravice do odbitka DDV.

<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;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">ZGLED

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">Izhodišča:

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI-1 in SI-2 sta davčna zavezanca, identificirana za namene DDV v Sloveniji in obračunavata DDV za

davčno obdobje koledarskega meseca.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI-1 opravi gradbene

storitve na nepremičnini v Sloveniji SI-2.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">Skladno z določili 76.a

člena ZDDV-1 je plačnik DDV SI-2, ki ima tudi pravico do odbitka celotnega DDV.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI-2 ne plača

opravljene storitve v dogovorjenem roku, prav tako ni prijavil svoje zapadle

obveznosti v obvezni pobot skladno z določili ZPreZP.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">SI-2 za prejeto opravljeno storitev obračuna DDV, nima

pravice do odbitka DDV (oziroma popravi odbitek DDV v kolikor ga je izvedel).

Kršeno je temeljno načelo DDV, tj. načelo nevtralnosti, dogodilo se je tudi

neupravičeno bogatenje države.

</div>

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

</div>

<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;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">ZGLED

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">Izhodišča:

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI je davčni zavezanec,

identificiran za namene DDV in s sedežem v Sloveniji, naročnik storitve

davčnega svetovanja.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">DE je nemški davčni

zavezanec, identificiran za namene DDV in s sedežem v Nemčiji, izvajalec

storitve davčnega svetovanja.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI in DE se s pogodbo

na podlagi Zakona o mednarodnem zasebnem pravu in postopku dogovorita, da se

primarno uporablja slovensko pravo. Posledično za izvedeno transakcijo veljajo

tudi določila ZPreZP.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">Skladno z določili 76.

člena ZDDV-1 je plačnik DDV SI, ki ima tudi pravico do odbitka celotnega DDV.

<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;

border:none;padding:0cm">-<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">SI ne plača opravljene

storitve v dogovorjenem roku, prav tako ni prijavil svoje zapadle obveznosti v

obvezni pobot skladno z določili ZPreZP.

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">SI za prejeto opravljeno storitev obračuna DDV, nima

pravice do odbitka DDV (oziroma popravi odbitek DDV v kolikor ga je izvedel).

Kršeno je temeljno načelo DDV, tj. načelo nevtralnosti, dogodilo se je tudi

neupravičeno bogatenje države.

</div>

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

</div>

<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">

<br clear=all

style="page-break-before:always">

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

justify">

<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;

border:none;padding:0cm">?<span

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

style="font-size:12.0pt;font-family:"Garamond","serif"">Pozor - posebnosti

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">V povezavi z navedenim zgledom glej tudi

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Verdana","sans-serif"">Pojasnilo MF, št. IPP: 007-6/2011, z dne 06.04.2011 –

Odgovori na pogosta vprašanja v zvezi z uporabo Zakona o preprečevanju zamud

pri plačilih – ZpreZP,<span style="font-size:12.0pt;font-family:

"Verdana","sans-serif""> 5. vprašanje (uporaba zakona za razmerja z mednarodnim

elementom)

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

justify;border:none;padding:0cm"><span

style="text-decoration:none">

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

justify;border:none;padding:0cm"><span style="font-size:12.0pt;font-family:

"Garamond","serif"">Posebno opozorilo<span style="font-size:12.0pt;

font-family:"Garamond","serif""> v povezavi z navedenim pojasnilom: pri

prebiranju navedenega pojasnila bodite pozorni na nenehno spreminjanje

navedenega pojasnila na spletnih straneh MF, saj je MF navedeno pojasnilo v 3

dneh kar 3x spremenil brez posebnih obrazložitev!

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

justify;border:none;padding:0cm"><span

style="text-decoration:none">

</div>

<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-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-size:14.0pt;font-family:"Garamond","serif";

color:#006699">4.   <span

style="font-size:14.0pt;font-family:"Garamond","serif";color:#006699">Zaključna

misel

<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">Z

doslednim plačevanjem obveznosti in/ali prijavljanjem zapadlih denarnih

obveznosti v obvezni pobot se bodo davčni zavezanci izognili zapletenemu

dodatnemu davčnemu administriranju za potrebe izvajanja 66.a člena ZDDV-1. Ne

glede na vse zapisano je potrebno poudariti, da je 66.a člen ZDDV-1 neskladen z

Direktivo Sveta 2006/112/ES, zato je vprašljivo oporekanje pravice do odbitka

DDV v primeru neizpolnjevanja navedenih določil, če bo to davčni organ v praksi

izvajal.

<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">Kljub

temu pa bo davčnim zavezancem v primeru prijavljanja v obvezni pobot nastajala

dodatna administracija, od katere ne bo nobene (makro)ekonomske koristi.

<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">ZPreZP v

povezavi z novela ZDDV-1D v prakso ne bo prinesel več reda, discipline oziroma

odpravo plačilne nediscipline. Skoraj z gotovostjo je moč trditi, da bo

prinesel predvsem:

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

neupravičeno

bogatenje države s kršenjem načela nevtralnosti na področju DDV;

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

postavljanje

davčnih zavezancev v neenakopraven položaj glede na njihovo identificiranost za

namene DDV ali vsebino opravljenih transakcij (komu boste prej plačali račun,

če sta zapadla dva računa z enakimi vrednostmi za plačilo, sredstev za

poplačilo pa imate le za enega – račun, kjer vam je bil obračunan DDV ali

račun, kjer vam DDV ni bil obračunan – mali davčni zavezanec ali transakcije,

oproščene plačila DDV);

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

margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt"><span

style="font-size:12.0pt;font-family:Symbol">·

poslabšanje

plačilne discipline likvidnih davčnih zavezancev (v obveznem pobotu si lahko

poplačan le v primeru, če si tudi sam dolžnik).

<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"><span style="font-size:12.0pt;font-family:"Garamond","serif";

color:#006699">Veljavna zakonodaja (zakonski in podzakonski predpisi) v času

izdaje E-Super časnika:

<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%"><span style="font-size:12.0pt;line-height:150%;font-family:

Wingdings">§   <span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif";

color:red">Zakon o preprečevanju zamud pri plačilih (ZPreZP)<span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif"">,

Uradni list RS, št. 18/11.

<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%"><span style="font-size:12.0pt;line-height:150%;font-family:

Wingdings">§   <span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif";

color:red">Obligacijski zakonik (OZ<span style="font-size:12.0pt;

line-height:150%;font-family:"Garamond","serif";color:red">)<span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif"">,

Uradni list RS, št. 97/07-UPB1.

<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%"><span style="font-size:12.0pt;line-height:150%;font-family:

Wingdings">§   <span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif";

color:red">Zakon o predpisani obrestni meri zamudnih obresti (ZPOMZO-1<span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif";

color:red">)<span style="font-size:12.0pt;line-height:150%;

font-family:"Garamond","serif"">, Uradni list RS, št. 11/07-UPB1.

<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%"><span style="font-size:12.0pt;line-height:150%;font-family:

Wingdings">§   <span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif";

color:red">Zakon o davčnem postopku (ZDavP-2)<span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif"">,

Uradni list RS, št. <span style="font-size:12.0pt;line-height:

150%;font-family:"Garamond","serif"">13/11-UPB4.

<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%"><span style="font-size:12.0pt;line-height:150%;font-family:

Wingdings">§   <span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif";

color:red">Zakon o prekrških (ZP-1)<span style="font-size:12.0pt;

line-height:150%;font-family:"Garamond","serif"">, Uradni list RS, št. <span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif"">3/07-UPB4,

17/08 (21/08 popr.)-ZP-1E, 76/08-ZIKS-1C, 108/09-ZP-1F, 109/09 Odl.US:

U-I-56/08-15,  45/10-ZintPK, 9/11-ZP-1G.

<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%"><span style="font-size:12.0pt;line-height:150%;font-family:

Wingdings">§   <span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif";

color:red">Zakon o davku na dodano vrednost (ZDDV-1)<span

style="font-size:12.0pt;line-height:150%;font-family:"Garamond","serif"">,

Uradni list RS, št. 13/11-UPB3, 18/11-ZDDV-1D.

<span

style="font-size:11.0pt">Priloga:  Večstransko pobotanje medsebojnih obveznosti

– Urnik za leto 2011 (spletne strani Ajpes)

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=491

style="width:368.25pt;border-collapse:collapse">

<tr>

<td width=165 colspan=2 style="width:123.6pt;border-top:solid white 1.0pt;

border-left:solid white 1.0pt;border-bottom:none;border-right:none;

background:#B7D7EC;padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">Izvedba pobotanj

</td>

<td width=326 colspan=2 style="width:244.65pt;border-top:solid white 1.0pt;

border-left:solid white 1.0pt;border-bottom:none;border-right:none;

background:#B7D7EC;padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">Sprejem prijav za pobotanje

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">Zap.št. kroga

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

Mesec

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">Prvi dan sprejemanja prijav

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">Datum izvedbe pobota

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">1

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

JANUAR

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">29.12.2010

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">5.1.2011*

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">2

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

FEBRUAR

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">26.1.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">2.2.2011*

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">3

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

MAREC

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">23.2.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">2.3.2011*

</td>

</tr>

<tr>

<td width=491 colspan=4 style="width:368.25pt;border-top:solid white 1.0pt;

border-left:solid white 1.0pt;border-bottom:none;border-right:none;

background:white;padding:2.5pt 1.0pt 2.5pt 1.0pt">

SPREMEMBA

URNIKA zaradi

zagotavljanja izvajanja drugega odstavka 28. člena Zakona o preprečevanju

zamud pri plačilih (ZPreZP)!

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">4

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

APRIL

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">4.4.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">15.4.2011*

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">5

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

MAJ

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">6.5.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">13.5.2011*

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">6

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

JUNIJ

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">3.6.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">10.6.2011*

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">7

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

JULIJ

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">1.7.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">8.7.2011**

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">8

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

AVGUST

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">5.8.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">12.8.2011**

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">9

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

SEPTEMBER

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">2.9.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">9.9.2011**

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">10

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

OKTOBER

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">7.10.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">14.10.2011**

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">11

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

NOVEMBER

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">4.11.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:white;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">11.11.2011**

</td>

</tr>

<tr>

<td width=58 style="width:43.55pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">12

</td>

<td width=107 style="width:80.05pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

DECEMBER

</td>

<td width=166 style="width:124.15pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">2.12.2011

</td>

<td width=161 style="width:120.5pt;border-top:solid white 1.0pt;border-left:

solid white 1.0pt;border-bottom:none;border-right:none;background:#E8F3F9;

padding:2.5pt 1.0pt 2.5pt 1.0pt">

<span

style="font-family:"Verdana","sans-serif"">9.12.2011**

</td>

</tr>

</table>

</div>

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

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;line-height:150%"><span

style="font-size:9.0pt;line-height:150%;font-family:"Verdana","sans-serif"">*

Zadnji rok za oddajo prijave je dan izvedbe posameznega kroga pobota, in sicer

do 13. ure.

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

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;line-height:150%"><span

style="font-size:9.0pt;line-height:150%;font-family:"Verdana","sans-serif"">**

Čas oz. ura za zadnji rok za oddajo prijave bo določena v skladu z aktom iz 30.

člena Zakona o preprečevanju zamud pri plačilih (ZPreZP), ki ga bo izdalo

Ministrstvo RS za finance za izvajanje tretjega in četrtega odstavka 17. člena

ZPreZP (izvzetje določene prijavljene obveznosti iz sistema obveznega

večstranskega pobota s strani Davčne uprave Republike Slovenije).

</div>

<div>

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

text-align:justify"><a href="#_ftnref1" name="_ftn1" title=""><span

class=MsoFootnoteReference><span

class=MsoFootnoteReference>[1]</a><span

style="font-size:11.0pt;font-family:"Garamond","serif""> V kolikor je na računu

naveden rok skladen z roki, kot jih določa ZPreZP, se datum zamude ugotavlja v

odvisnosti od na računu navedenega roka.

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

text-align:justify">V

kolikor pa na računu naveden rok ni skladen z roki, kot jih določa ZPreZP, se

datum zamude ugotavlja v odvisnosti od roka, kot izhaja iz ZPreZP.

</div>

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

text-align:justify"><a href="#_ftnref2" name="_ftn2" title=""><span

class=MsoFootnoteReference><span

class=MsoFootnoteReference>[2]</a><span

style="font-size:11.0pt;font-family:"Garamond","serif""> Datumi zaključkov

pobotov so prevzeti iz Urnika pobotov, ki ga je AJPES

objavil dne 24.03.2011.

</div>

</body>

</html>

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