Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju
Taxation of supply at the joint construction contracts and the construction contracts
Апстракт
Građevinarstvo je složena i kompleksna privredna grana, koja angažuje veliki broj firmi i radnika, te je od posebnog značaja za privredu Srbije i njen razvoj. Autori se u radu bave poreskim implikacijama građevinske delatnosti, sa aspekta poreza na dodatu vrednost. Analizirajući ugovor o zajedničkoj izgradnji i ugovor o građenju, oni ukazuju na specifičnosti oporezivanja prometa građevinskih objekata i građevinskih usluga. Poseban kritički osvrt je dat na važeće rešenje, prema kojem u situaciji kada su i izvođač radova, i investitor obveznici poreza na dodatu vrednost, poreski dužnik koji obračunava porez na dodatu vrednost nije izvođač radova, već investitor. Iako je takvom odredbom zakonodavac hteo da poboljša likvidnost ovog sektora srpske privrede, ostaje dilema da li će se ova intencija ostvariti u praksi, što zavisi od efikasnosti države u povraćaju poreza na dodatu vrednost izvođaču građevinskih radova.
Construction is comprehensive and complex industry, engaging a large number of firms and employing thousands of workers, so it is of a particular importance for the economy of Serbia and its development. In this paper, the authors are dealing with the tax implications of the construction industry, in terms of the value added tax. Analyzing the contract on joint construction and the construction contract, they point to the specifics of taxation of the supply of the buildings and the construction services. Especially, a critical review is given to the current solution, according to which in the situation when both the contractor and the investor are the taxpayers of the value added tax, tax debtor who calculated the value added tax is not a contractor, but an investor. Although such a provision has been aimed to improve the liquidity of this sector of the Serbian economy, the dilemma remains whether this legislator's intention shall be achieved in practice, depending on how the state wil...l be effective in the return of the value added tax to the construction contractor.
Кључне речи:
ugovor o zajedničkoj izgradnji / ugovor o građenju / promet / porez na dodatu vrednost / građevinski objekat / građevinarstvo / value added tax / supply / joint construction contract / construction / construction facility / construction contractИзвор:
Pravo i privreda, 2015, 53, 4-6, 249-263Издавач:
- Udruženje pravnika u privredi Srbije, Beograd
Институција/група
Pravni fakultet / Faculty of Law University of BelgradeTY - JOUR AU - Ilić-Popov, Gordana AU - Kostić, Svetislav PY - 2015 UR - https://ralf.ius.bg.ac.rs/handle/123456789/881 AB - Građevinarstvo je složena i kompleksna privredna grana, koja angažuje veliki broj firmi i radnika, te je od posebnog značaja za privredu Srbije i njen razvoj. Autori se u radu bave poreskim implikacijama građevinske delatnosti, sa aspekta poreza na dodatu vrednost. Analizirajući ugovor o zajedničkoj izgradnji i ugovor o građenju, oni ukazuju na specifičnosti oporezivanja prometa građevinskih objekata i građevinskih usluga. Poseban kritički osvrt je dat na važeće rešenje, prema kojem u situaciji kada su i izvođač radova, i investitor obveznici poreza na dodatu vrednost, poreski dužnik koji obračunava porez na dodatu vrednost nije izvođač radova, već investitor. Iako je takvom odredbom zakonodavac hteo da poboljša likvidnost ovog sektora srpske privrede, ostaje dilema da li će se ova intencija ostvariti u praksi, što zavisi od efikasnosti države u povraćaju poreza na dodatu vrednost izvođaču građevinskih radova. AB - Construction is comprehensive and complex industry, engaging a large number of firms and employing thousands of workers, so it is of a particular importance for the economy of Serbia and its development. In this paper, the authors are dealing with the tax implications of the construction industry, in terms of the value added tax. Analyzing the contract on joint construction and the construction contract, they point to the specifics of taxation of the supply of the buildings and the construction services. Especially, a critical review is given to the current solution, according to which in the situation when both the contractor and the investor are the taxpayers of the value added tax, tax debtor who calculated the value added tax is not a contractor, but an investor. Although such a provision has been aimed to improve the liquidity of this sector of the Serbian economy, the dilemma remains whether this legislator's intention shall be achieved in practice, depending on how the state will be effective in the return of the value added tax to the construction contractor. PB - Udruženje pravnika u privredi Srbije, Beograd T2 - Pravo i privreda T1 - Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju T1 - Taxation of supply at the joint construction contracts and the construction contracts EP - 263 IS - 4-6 SP - 249 VL - 53 UR - conv_2149 ER -
@article{ author = "Ilić-Popov, Gordana and Kostić, Svetislav", year = "2015", abstract = "Građevinarstvo je složena i kompleksna privredna grana, koja angažuje veliki broj firmi i radnika, te je od posebnog značaja za privredu Srbije i njen razvoj. Autori se u radu bave poreskim implikacijama građevinske delatnosti, sa aspekta poreza na dodatu vrednost. Analizirajući ugovor o zajedničkoj izgradnji i ugovor o građenju, oni ukazuju na specifičnosti oporezivanja prometa građevinskih objekata i građevinskih usluga. Poseban kritički osvrt je dat na važeće rešenje, prema kojem u situaciji kada su i izvođač radova, i investitor obveznici poreza na dodatu vrednost, poreski dužnik koji obračunava porez na dodatu vrednost nije izvođač radova, već investitor. Iako je takvom odredbom zakonodavac hteo da poboljša likvidnost ovog sektora srpske privrede, ostaje dilema da li će se ova intencija ostvariti u praksi, što zavisi od efikasnosti države u povraćaju poreza na dodatu vrednost izvođaču građevinskih radova., Construction is comprehensive and complex industry, engaging a large number of firms and employing thousands of workers, so it is of a particular importance for the economy of Serbia and its development. In this paper, the authors are dealing with the tax implications of the construction industry, in terms of the value added tax. Analyzing the contract on joint construction and the construction contract, they point to the specifics of taxation of the supply of the buildings and the construction services. Especially, a critical review is given to the current solution, according to which in the situation when both the contractor and the investor are the taxpayers of the value added tax, tax debtor who calculated the value added tax is not a contractor, but an investor. Although such a provision has been aimed to improve the liquidity of this sector of the Serbian economy, the dilemma remains whether this legislator's intention shall be achieved in practice, depending on how the state will be effective in the return of the value added tax to the construction contractor.", publisher = "Udruženje pravnika u privredi Srbije, Beograd", journal = "Pravo i privreda", title = "Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju, Taxation of supply at the joint construction contracts and the construction contracts", pages = "263-249", number = "4-6", volume = "53", url = "conv_2149" }
Ilić-Popov, G.,& Kostić, S.. (2015). Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju. in Pravo i privreda Udruženje pravnika u privredi Srbije, Beograd., 53(4-6), 249-263. conv_2149
Ilić-Popov G, Kostić S. Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju. in Pravo i privreda. 2015;53(4-6):249-263. conv_2149 .
Ilić-Popov, Gordana, Kostić, Svetislav, "Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju" in Pravo i privreda, 53, no. 4-6 (2015):249-263, conv_2149 .
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