Številka 24 - Odvetniška Zbornica Slovenije

Jernej Podlipnik
ODVETNIŠTVO, AVTORSKA DELA IN DAVEK
NA DODANO VREDNOST
Avtor v tem članku obdela problematiko zavezanosti za
davek na dodano vrednost na splošno ter konkretno pri pridobivanju
avtorskih honorarjev. V center pozornosti postavi odvetnika,
ki poleg svoje dejavnosti pridobiva tudi dohodke iz naslova
avtorstva. Po uvodu predstavi definicijo davčnega zavezanca po
Zakonu o davku na dodano vrednost in pojma samostojnosti
(neodvisnosti) opravljanja dejavnosti ter trajnega doseganja
dohodkov z izkoriščanjem premoženjskih pravic, ki definicijo
sestavljata. Tretja točka prispevka obravnava t. i. načelo enotnosti
oz. neenotnosti dejavnosti. Gre za vprašanje, ali se dohodki
določene osebe, ki izhajajo iz različnih dejavnosti, za potrebe
DDV, med seboj seštevajo. Torej ali se je oseba dolžna registrirati,
ko doseže limit, ki v Sloveniji znaša 5 milijonov SIT, v
dvanajstih mesecih. Predstavljeno je stališče DURS, davčna praksa
glede tega vprašanja v Nemčiji in Avstriji ter mnenje avtorja.
Četrta točka članka analizira inšpekcijski zapisnik in odločbo
DURS za obdobje leta 2002. Avtor ugotavlja, da objavljeno
(sicer neobvezno) stališče DURS pri izdaji te odločbe ni bilo
upoštevano. Temu delu sledi zaključek, v katerem so povzete
najpomembnejše ugotovitve.
Jernej Podlipnik
ADVOCATESHIP, AUTHORIAL WORKS AND
VALUE ADDED TAX
The author discusses problems regarding the VAT duty in
general and in concrete - through earning authorial honorariums.
The author focuses on an individual attorney who (besides
his regular income) also earns authorial honorariums. After the
introduction of the article, a definition of the subject of taxation
is presented in accordance with the Law on VAT, along with the
concepts of autonomy (independence) to perform activities and
permanent achievement of income through exploitation of property
rights, which also constitute the definition in subject. The
third part of the article deals with the so-called principle of
equality or the inequality of activities. In practice, we are dealing
with the question whether individual's incomes, originating
from diversified sources, are cumulated for the purposes of
VAT. Therefore: is an individual obliged to register when he
(she) reaches the limit, which is in Slovenia set at 5 million SIT
for twelve months. The articles presents the viewpoint of the
Tax Office of the Republic of Slovenia (DURS), taxation practices
in Germany and Austria and the author's opinion. The
fourth part of the article analyses the inspection protocol and the
rule of DURS for the period of the year 2002. The author ascertains
that the published (but not binding) position of DURS was
not applied in the process of the delivery of this rule. The article
is concluded with a summary of the most important findings.