Oporezivanje dohotka od investicija u državama-članicama Evropske unije
Taxing investment income in the EU member states
dc.creator | Tasić, Danica | |
dc.date.accessioned | 2024-05-21T10:52:16Z | |
dc.date.available | 2024-05-21T10:52:16Z | |
dc.date.issued | 2011 | |
dc.identifier.issn | 0003-2565 | |
dc.identifier.uri | https://ralf.ius.bg.ac.rs/handle/123456789/1501 | |
dc.description.abstract | Poreski propisi država-članica Evropske unije (EU) harmonizovani su uglavnom kroz donošenje direktiva u domenu posrednih poreza. Neposredni porezi spadaju u nadležnost država-članica, osim nekoliko oblasti uređenih evropskim direktivama (isplata međukompanijskih dividendi, kamata i autorskih naknada i statusne promene privrednih društava). Proces harmonizacije neposrednih poreza u EU zasniva se na četiri slobode (sloboda kretanja ljudi, dobara, usluga i kapitala) principu nediskriminacije i pravu na osnivanje, pri čemu slobodno kretanje kapitala ima najveću ulogu jer se primenjuje na rezidente EU i investitora nerezidenta EU. Usredsređujući se na oporezivanje dohotka od investicija (dividende, kamate i autorske naknade i kapitalni dobici) autor naglašava značaj direktiva za izbegavanje dvostrukog oporezivanja na zajedničkom tržištu. Direktive se ne primenjuju na nerezidente EU, tako da autor analizira odredbe direktiva u cilju definisanja mogućih prednosti koje nerezident eventualno može ostvariti u skladu sa njima obavljajući delatnost na teritoriji EU. Autor zaključuje da najefikasnije sredstvo za zaštitu inostranog investitora od diskriminacije koju sprovode nacionalne poreske vlasti predstavlja čl. 63 Ugovora o funkcionisanju Evropske unije. | sr |
dc.description.abstract | Major steps toward harmonization of EU tax law have been achieved in the field of indirect taxation. Direct taxation falls within the competence of the Member States, except in a few areas regulated by means of directives dealing specifically with dividends distributions between parents and subsidiaries in cross-border relationships, interest and royalty payments and cross-border mergers. The harmonizing process in the field of direct taxation within the EU is based on the four freedoms (free movement of goods, services, persons and capitals), non-discrimination principle and the right of establishment, where the free movement of capital plays the most important role, as far as it is applicable to the non-EU residents. The author focuses on the passive income taxation (dividends, interest and royalty payments and capital gains) and points out the significance of the Community directives for avoiding double taxation within the common market. The Community directives do not apply to the non-EU residents, and the author analyses provisions of the directives in order to define possibilities of exploiting the advantages granted under the directives to the non-EU residents doing business in the EU. The conclusion is that Art. 63 of the Treaty on the functioning of the European Union is still the most efficient instrument against national tax authorities in defending the non-EU residents from discriminatory taxation. | en |
dc.rights | openAccess | |
dc.source | Anali Pravnog fakulteta u Beogradu | |
dc.subject | slobodno kretanje kapitala | sr |
dc.subject | nerezident EU | sr |
dc.subject | neposredno oporezivanje | sr |
dc.subject | kamate i autorske naknade | sr |
dc.subject | dividende | sr |
dc.subject | non-EU resident | en |
dc.subject | interests and royalties | en |
dc.subject | free movement of capital | en |
dc.subject | dividends | en |
dc.subject | direct taxation | en |
dc.title | Oporezivanje dohotka od investicija u državama-članicama Evropske unije | sr |
dc.title | Taxing investment income in the EU member states | en |
dc.type | article | |
dc.rights.license | CC BY | |
dc.citation.epage | 344 | |
dc.citation.issue | 1 | |
dc.citation.other | 59(1): 320-344 | |
dc.citation.spage | 320 | |
dc.citation.volume | 59 | |
dc.identifier.rcub | conv_3155 | |
dc.type.version | publishedVersion |
Files in this item
Files | Size | Format | View |
---|---|---|---|
There are no files associated with this item. |