Znanstveno-raziskovalni seminar
Raziskovalni center Ekonomske fakultete je organiziral znanstveno – raziskovalni seminar, ki je potekal v sredo, 24. junija 2014. Dr. Matjaž Prusnik (Zveza računovodij finančnikov in revizorjev Slovenije) je predstavil članek: »The subsidies and state aid in the VAT system«.
“In some cases, the subsidy granted affects the price of the goods or services supplied. Consequently, the effect of the subsidy should not influence the budged revenue. When the subsidy is directly linked to the price of goods or services, it should be treated as taxable amount and taxed with VAT. When the subsidy is not directly linked to the price of goods or services, its impact should be neutralized by adjusting the VAT deduction. The non-taxable activity of the taxable person should also be taken into consideration. As part of the taxable activity, the subsidy may be included in the calculation of the proportional deduction or its effect should be excluded through the separate treatment of exempt and taxable activities. Subsidies which do not affect the price of goods and services are exempted from VAT treatment. This presentation analyse how subsidy influence the right to deduct VAT, which are common conflicts and miss imprecations of VAT principles and how various types of official decision-making institutions differ in the interpretation of those principles.”