Primjena načela fiskalne neutralnosti u presudama suda pravde Evropske unije - Application of Fiscal Neutrality Principle in the Case Law of the Court of Justice of the European Union
Journal Title: Godisnjak Fakulteta pravnih nauka - Year 2016, Vol 6, Issue 6
Abstract
Neutrality of value added tax (VAT) is not only a theoretical issue and unattainable myth but also a need for all modern economies. Higher degree of neutrality brings to a reduction of distortions on micro, macro and global economic system caused by selective taxation, with positive consequences on capital allocation efficiency at the national, regional and global level. The European Union, as a supranational integration, has mobilised all available legal mechanisms for elimination of harmful practice and policies that jeopardise VAT neutrality in the Member States and at the EU level as well. The EU is aiming at increasing the efficiency of the VAT system and coherence with the global VAT system promoted by OECD. By activities on reforming the EU legal framework in the field of VAT taxation taxpayers in the EU are brought to the level playing field at the EU Single Market and the world market as well. Legal framework at the EU level has been updated directly by amendments to the Council Directive 2006/112/EC and other related Council directives, and indirectly, via comprehensive case law of the Court of Justice of the EU. The practice of the Court and mandatory implementation of its case law indirectly contribute to uniformity of application of the VAT rules, its efficiency and neutrality in relation to position of taxpayers at the EU level. The Court decisions have become a powerful mechanism of supranational intervention in the EU VAT system aiming at achieving a higher degree of harmonisation of VAT system at the EU level. Due to the attitude of the Court that a principle of VAT neutrality has a supremacy over national VAT legislation and rules, the decisions have produced systematic implications for national tax systems as well. Neutralnost poreza na dodanu vrijednost (PDV) nije samo pitanje teorije i nedostižan mit već potreba za sve savremene ekonomije. Veći stepen neutralnosti PDV-a dovodi do smanjenja distorzija koje selektivno oporezivanje proizvodi na mikro, makro i globalni ekonomski sistem, sa pozitivnim posljedicama po efikasnost alokacije kapitala na nacionalnom, regionalnom i globalnom nivou. EU, kao supranacionalna integracija, pokrenula je sve raspoložive pravne mehanizme za uklanjanje štetne prakse i politika koje narušavaju neutralnost PDV-a u članicama i na nivou EU. Cilj EU je povećanje efikasnosti sistema PDV-a u EU i koherentnosti sa globalnim sistemom PDV-a koji promovira OECD. Aktivnostima na reformi pravnog okvira EU u području oporezivanja PDV-om obveznici u EU su dovedeni u ravnopravnu poziciju kako na tržištu Unije, tako i na svjetskom tržištu. Pravni okvir PDV-a na nivou EU se dograđuje direktno zahvatima u Direktivi Vijeća 2006/112/EC i drugim povezanim direktivama Vijeća, a indirektno, preko opsežne prakse Suda pravde EU. Praksa Suda i obavezna implementacija case law na indirektan način doprinosi uniformnosti primjene pravila PDV-a, njegovoj efikasnosti i neutralnosti u odnosu na položaj obveznika na nivou EU. Presude Suda postale su moćan mehanizam nadnacionalne intervencije u sistemu PDV-a u EU u pravcu ostvarenja većeg stepena harmonizacije sistema PDV-a na nivou EU. Stavom Suda da načelo neutralnosti PDV-a ima supremaciju u odnosu na nacionalne propise i pravila oporezivanja PDV-om presude proizvode i sistemske implikacije po poreske sisteme članica.
Authors and Affiliations
Dinka Antić
Keywords
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- EP ID EP245530
- DOI 10.7251/GFP16120A
- Views 84
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