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ZNESKI, KI SE VŠTEVAJO V OBDAVČLJIVI PROMET SKLADNO Z DOLOČILOM 94. ČLENA ZDDV-1 – Dejavnost preprodaje rabljenih motornih vozil
(02.04.2015)
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margin-left:0in; font-size:12.0pt; font-family:"Times New Roman"; color:windowtext;} p.esegmenth4, li.esegmenth4, div.esegmenth4 {margin-top:0in; margin-right:0in; margin-bottom:9.5pt; margin-left:0in; text-align:center; font-size:8.0pt; font-family:"Times New Roman"; color:#333333; font-weight:bold;} p.Odstavekseznama, li.Odstavekseznama, div.Odstavekseznama {margin-top:0in; margin-right:0in; margin-bottom:0in; margin-left:.5in; margin-bottom:.0001pt; font-size:11.0pt; font-family:Calibri; color:windowtext;} p.Pa3, li.Pa3, div.Pa3 {margin:0in; margin-bottom:.0001pt; text-autospace:none; font-size:12.0pt; font-family:Arial; color:windowtext;} /* Page Definitions */ @page Section1 {size:595.3pt 841.9pt; margin:70.9pt 70.9pt 56.7pt 70.9pt;} div.Section1 {page:Section1;} /* List Definitions */ ol {margin-bottom:0in;} ul {margin-bottom:0in;} --> /*]]>*/ </style> </head> <body lang="SL" link="blue" vlink="purple" xml:lang="SL"> <div class="Section1"> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'line-height:150%'>Številka: 03/DS/2015</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'line-height:150%'>Datum: 06.02.2015</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> Vprašanje – opis problema</p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Mali davčni zavezanec, s sedežem v Sloveniji (v nadaljevanju SI-mali), opravlja na ozemlju Slovenije izključno dejavnost (pre)prodaje rabljenih motornih vozil na način odkupa in nato prodaje rabljenega motornega vozila. V okviru opravljanja navedene dejavnosti tako kupuje rabljena motorna vozila z namenom nadaljnje prodaje na ozemlju Slovenije.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> SI-malega zanima, ali se pri prodaji rabljenih motornih vozil v obdavčljivi promet iz sedmega odstavka 94. člena ZDDV-1 všteva:</p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> znesek, zaračunan za posamezno prodano motorno vozilo (t.i. prodajna cena); <u>ali</u></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> znesek, ki predstavlja razliko med prodajno ceno, ki jo doseže SI-mali pri prodaji motornega vozila, in nabavno ceno (t.i. marža)?</p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> </p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style='line-height:150%'>Mnenje</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>V opisanem primeru se v obdavčljivi promet skladno z določilom sedmega odstavka 94. člena ZDDV-1 všteva zaračunani znesek dobavljenega (prodanega) motornega vozila (prodajna cena) in <u>ne</u> (»le«) znesek, ki predstavlja razliko med prodajno ceno, ki jo zaračuna SI-mali za motorno vozilo in nabavno ceno (marža).</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>SI-mali je dolžan pridobiti identifikacijsko številko za DDV v Sloveniji že za mesec, v katerem bo s transakcijo (prodajo motornega vozila) presegel znesek 50.000,00 EUR obdavčljivega prometa.</span></p> <b><span style= 'font-size:12.0pt;line-height:150%;font-family:Arial'><br clear= "all" style='page-break-before:always' /></span></b> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;line-height:150%;text-autospace:none'> <b>Obrazložitev</b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Posebna ureditev za male davčne zavezance v skladu s prvim odstavkom 94. člena ZDDV-1 določa, da je davčni zavezanec oproščen obračunavanja DDV, če v zadnjih 12 mesecih ni presegel oziroma ni verjetno, da bo presegel znesek 50.000<a href="#_edn1" name="_ednref1" title=""><span class= "MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style='font-size:12.0pt;font-family:Arial'>[1]</span></span></span></a> evrov obdavčljivega prometa.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>94. člen ZDDV-1</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>(oprostitev obračunavanja DDV)</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>(1) <b>Davčni zavezanec je oproščen obračunavanja DDV, če v obdobju zadnjih 12 mesecev ni presegel oziroma ni verjetno, da bo presegel znesek 50.000 eurov obdavčljivega prometa</b>.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>(7) <b>Obdavčljivi promet iz prvega odstavka tega člena obsega naslednje zneske, brez DDV</b>:</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <b><i><span style='font-size: 11.0pt'>– znesek <u>obdavčenih dobav blaga</u> in storitev;</span></i></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>– znesek transakcij, ki so oproščene v skladu z 52., 53., 54. in 55. členom tega zakona;</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>– znesek transakcij z nepremičninami, finančnih transakcij iz 4. točke 44. člena tega zakona ter zavarovalnih storitev, razen če so te transakcije postranske transakcije.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Pojem »obdavčenih dobav blaga« niti ZDDV-1 niti PZDDV posebej ne opredeljuje(ta), vendar po mnenju avtorja pojasnila pojem zajema tiste dobave blaga, ki so po <b>svoji vsebini</b> predmet obdavčitve z DDV<a href="#_edn2" name= "_ednref2" title=""><span class="MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style= 'font-size:12.0pt;font-family:Arial'>[2]</span></span></span></a>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>3. člen ZDDV-1 v prvi točki prvega odstavka kot predmet obdavčitve opredeljuje dobave blaga, ki jih davčni zavezanec opravi v okviru opravljanja svoje ekonomske dejavnosti na ozemlju Slovenije <b>za plačilo</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>3. člen ZDDV-1</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>(predmet obdavčitve)</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>(1) <b>Predmet DDV so naslednje transakcije:</b></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>1. <b>dobave blaga, ki jih davčni zavezanec oziroma zavezanka</b> (v nadaljnjem besedilu: davčni zavezanec) <b>opravi v okviru opravljanja svoje ekonomske dejavnosti na ozemlju Republike Slovenije</b> (v nadaljnjem besedilu: Slovenija) <b>za plačilo</b>;</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>V opisanem primeru iz vprašanja predstavlja prodajna cena znesek plačila, ki ga SI-mali prejme za dobavo rabljenega motornega vozila (znesek plačila ni le razlika v ceni!). V tej smeri se SI-mali, ki opravlja dejavnost preprodaje rabljenih motornih vozil, vendar je oproščen obračunavanja DDV skladno z določilom prvega odstavka 94. člena ZDDV-1, za namene <u>zajemanja obdavčljivega prometa</u> ne razlikuje od ostalih malih davčnih zavezancev, ki opravljajo drugo (ekonomsko, proizvodno, itd.) dejavnost.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>SI-mali je tako pri določitvi zneska obdavčljivega prometa skladno z določilom sedmega odstavka 94. člena ZDDV-1 dolžan upoštevati znesek,</span> zaračunan za posamezno prodano motorno vozilo <span style='line-height:150%'>in ne (le) znesek, dosežen kot razlika med prodajno in nabavno ceno rabljenega motornega vozila.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='line-height:150%'>Dodatno</span></b> <span style= 'line-height:150%'>– <b>Kdaj je za namene izvajanja določil ZDDV-1 pomembna razlika v ceni, ki jo doseže obdavčljivi preprodajalec?</b></span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>V kolikor je SI-mali v opisanem primeru dolžan pridobiti identifikacijsko številko za namene DDV v Sloveniji (primeroma zaradi preseganja mejnega praga 50.000,00 EUR), hkrati pa izpolnjuje pogoje za uporabo posebne ureditve za obdavčljive preprodajalce skladno z določili ZDDV-1, lahko že za prvo prodajo rabljenega motornega vozila, s katero preseže znesek 50.000,00 EUR obdavčljivega prometa, uporabi posebno ureditev za obdavčljive preprodajalce.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>V tem primeru je znesek, ki predstavlja doseženo razliko v ceni, pomemben za določitev:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='line-height:150%;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='line-height:150%'>davčnega obdobja;</span></b> <span style='line-height: 150%'>in</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='line-height:150%;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='line-height:150%'>davčne osnove za obračun DDV.</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>ZDDV-1 opredeljuje davčno obdobje v 89. členu ZDDV-1.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <i><span style='font-size:11.0pt'>89. člen ZDDV-1</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <i><span style='font-size:11.0pt'>(davčno obdobje)</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>(1) Če ni s tem zakonom drugače določeno, je davčno obdobje koledarski mesec.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>(2) <b>Za davčnega zavezanca, ki je v preteklem koledarskem letu dosegel</b> <b><u>obdavčljiv promet blaga</u></b> oziroma storitev v vrednosti <b>do vključno 210.000 eurov</b>, <b>je davčno obdobje koledarsko trimesečje</b>, razen če opravlja transakcije znotraj Unije in je dolžan predložiti rekapitulacijsko poročilo iz 90. člena tega zakona.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>(9) <b>Promet blaga oziroma storitev iz drugega odstavka tega člena je promet, ki je izkazan v obračunih DDV za preteklo koledarsko leto</b>.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Skladno s <a href= "http://www.ddvpoznavalec.si/prikaziClanek/83/2000/clanek.html" target="_top">pojasnilom FURS-MF, št. 4230-6675/2011-2 (01032-07) z dne 19.08.2011</a> se pri določitvi davčnega obdobja davčnega zavezanca, ki uporablja posebno ureditev za obdavčljive preprodajalce, upošteva višina obdavčljivega prometa, tj. davčna osnova (določena skladno z določilom 104. člena ZDDV-1).</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;line-height:150%'> <i><span style='font-size:11.0pt;line-height:150%'>»Pri obračunavanju DDV od dosežene razlike v ceni gre za posebno ureditev, ki predstavlja odstopanje od splošne ureditve sistema DDV. Zato se takšno odstopanje upošteva tudi pri določitvi davčnega obdobja oziroma pri določitvi davčne osnove, od katere se obračuna DDV, in ki je podlaga za evidentiranje poslovnih dogodkov z vidika DDV. Na tej podlagi se za določitev davčnega obdobja davčnih zavezancev, ki uporabljajo posebno ureditev za obdavčljive preprodajalce, upošteva višina obdavčljivega prometa, torej davčna osnova, kot je izkazana v obračunu DDV.«</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Davčna osnova, od katere se obračunava DDV pri davčnih zavezancih, ki uporabljajo posebno ureditev za obdavčljive preprodajalce, je določena v 104. členu ZDDV-1.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <i><span style='font-size:11.0pt'>104. člen ZDDV-1</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <i><span style='font-size:11.0pt'>(davčna osnova)</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>(1) Davčna osnova za dobave blaga iz 102. člena tega zakona je razlika v ceni, ki jo doseže obdavčljivi preprodajalec, zmanjšana za znesek DDV, ki se nanaša na razliko v ceni.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>(2) Razlika v ceni je enaka razliki med prodajno ceno, ki jo zaračuna obdavčljivi preprodajalec za blago, in nabavno ceno.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>(3) »Prodajna cena« pomeni vse, kar predstavlja plačilo, ki ga je ali ga bo obdavčljivi preprodajalec prejel od kupca ali tretje osebe, vključno s subvencijami, neposredno povezanimi s transakcijo, davki, taksami in drugimi dajatvami ter postranskimi stroški, kot so provizije, stroški pakiranja, prevoza in zavarovanja, ki jih preprodajalec zaračuna kupcu, vključno z DDV, razen zneskov iz šestega odstavka 36. člena tega zakona.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>(4) »Nabavna cena« pomeni vse, kar predstavlja plačilo, opredeljeno v drugem odstavku tega člena, ki ga je ali ga bo prejel dobavitelj od obdavčljivega preprodajalca.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>(5) Če je nabavna cena večja od prodajne cene zadevnega blaga, se šteje, da je davčna osnova enaka 0.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Za zaključek naj opozorimo, da je ureditev, po kateri se obdavčuje razlika v ceni, ki jo doseže obdavčljivi preprodajalec pri dobavi rabljenih motornih vozil, <b>posebna ureditev DDV, ki odstopa od splošne ureditve obračunavanja DDV</b> <b>in se lahko</b> tako kot druge posebne ureditve, določene v ZDDV-1, <b>uporabi samo v obsegu, ki je nujen za dosego njenega cilja</b>, tj. preprečevanje dvojne obdavčitve in izkrivljanja konkurence med davčnimi zavezanci na področju rabljenega blaga (glej tudi 51. uvodno izjavo Direktive Sveta 2006/112/ES).</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Ob upoštevanju slednjega lahko zaključimo, da določb glede davčne osnove pri obdavčljivih preprodajalcih ni moč uporabiti pri določitvi zneska obdavčljivega prometa skladno z določilom sedmega odstavka 94. člena ZDDV-1.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:11.0pt;line-height:150%'>Veljavna zakonodaja (ustrezni zakonski in podzakonski predpisi) ter ostali predpisi v času izdaje strokovnega mnenja:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:11.0pt;line-height:150%;font-family: Symbol'>·<span style='font:7.0pt "Times New Roman"'> </span></span> <i><u><span style= 'font-size:11.0pt;line-height:150%;color:red'><a href= "http://www.ddvpoznavalec.si/prikaziClanek/3/3165/clanek.html" target="_top">Zakon o davku na dodano vrednost (ZDDV-1)</a></span></u></i><i><u><span style= 'font-size:11.0pt;line-height:150%'>, Uradni list RS, št. 13/11-UPB3, 18/11-ZDDV-1D, 78/11-ZDDV-1E, 38/12-ZDDV-1F, 83/12-ZDDV-1G, 46/13-ZIPRS1314-A in 86/14-ZDDV-1H.</span></u></i></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:11.0pt;line-height: 150%;font-family:Symbol'>·<span style='font:7.0pt "Times New Roman"'> </span></span> <i><u><span style= 'font-size:11.0pt;line-height:150%;color:red'><a href= "http://www.ddvpoznavalec.si/prikaziClanek/97/3195/clanek.html" target="_top">Pravilnik o izvajanju Zakona o davku na dodano vrednost (PZDDV)</a></span></u></i><i><u><span style= 'font-size:11.0pt;line-height:150%'>, Uradni list RS, št. 141/06, 52/07, 120/07, 21/08, 123/08, 105/09, 27/10, 104/10, 110/10, 82/11, 106/11, 108/11, 102/12, 54/13, 85/14 in 95/14.</span></u></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> </p> </div> <div><br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="edn1"> <p class="MsoEndnoteText"><a href="#_ednref1" name="_edn1" title= ""><span class="MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style= 'font-size:10.0pt;font-family:Arial'>[1]</span></span></span></a> Vrednostni limiti za obvezno identifikacijo za namene DDV v posameznih državah članicah so navedeni v spodnji tabeli (stanje – marec 2014):</p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="428" style= 'width:320.85pt;border-collapse:collapse;border:none'> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;background: #E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:9.0pt'>Država članica</span></b></p> </td> <td width="275" colspan="2" style= 'width:206.1pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:9.0pt'>Vrednostni limiti za obvezno identifikacijo za namene DDV<span class= "MsoEndnoteReference"><span class= "MsoEndnoteReference"><b><span style= 'font-size:9.0pt;font-family:Arial'>[1]</span></b></span></span></span></b></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:9.0pt'> </span></b></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:9.0pt'>Nacionalna valuta</span></b></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:9.0pt'>Protivrednost v EUR</span></b></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Avstrija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€30.000</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Belgija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€5.580</span></p> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€15.000 od 1/4/2014</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Bolgarija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>50.000 BGN</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€25.565</span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Hrvaška</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>230.000 HRK</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€30.064</span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Ciper</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€15.600</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Češka</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>1.000.000 CZK</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right;text-autospace:none'> <span style='font-size:10.0pt'>€36.413</span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Danska</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>50.000 DKK</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€6.698</span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Estonija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€16.000</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Finska</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€8.500</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Francija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€90.300 ali €34.900</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Nemčija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€17.500</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Grčija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€10.000 ali €5.000</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Madžarska</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>6.000.000 HUF</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€19.526</span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Irska</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€75.000 ali €37.500</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Italija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€30.000</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Latvija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€50.000</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Litva</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>155.000 LTL</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€44.891</span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Luxemburg</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€25.000</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Malta</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€35.000 ali €24.000 ali €14.000</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right;text-autospace:none'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Nizozemska</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Poljska</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>150.000 PLN</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right;text-autospace:none'> <span style='font-size:10.0pt'>€35.913</span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Portugalska</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€10.000 ali €12.500</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Romunija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>220.000 RON</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€49.256</span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Slovaška</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€49.790</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right;text-autospace:none'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:10.0pt'>Slovenija</span></b></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style='font-size:10.0pt'>€50.000</span></b></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style='font-size:10.0pt'> </span></b></p> </td> </tr> <tr> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Španija</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr style='height:7.9pt'> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt;height:7.9pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Švedska</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt;height:7.9pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt;height:7.9pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'> </span></p> </td> </tr> <tr style='height:3.2pt'> <td width="153" style= 'width:114.75pt;border:solid windowtext 1.0pt;border-top: none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt;height:3.2pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:10.0pt'>Združeno Kraljestvo</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt;height:3.2pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>79 000 GBP</span></p> </td> <td width="137" style= 'width:103.05pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt;height:3.2pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:10.0pt'>€95.411</span></p> </td> </tr> </table> </div> <p class="MsoEndnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt'> </p> </div> <div id="edn2"> <p class="MsoEndnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ednref2" name="_edn2" title=""><span class= "MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style='font-size:10.0pt;font-family:Arial'> [2]</span></span></span></a> Glej v tej smeri tudi <a href= "http://www.ddvpoznavalec.si/prikaziClanek/68/2363/clanek.html" target="_top">pojasnilo strokovnjaka - OBVEZNOST IDENTIFIKACIJE ZA NAMENE DDV, KADAR DAVČNI ZAVEZANEC OPRAVLJA IZKLJUČNO TRANSAKCIJE IZVEN OZEMLJA UNIJE, št. 60/DS/2012 z dne 05.11.2012)</a>.</p> <p class="MsoEndnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> </p> </div> </div> </body> </html>
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