PDV TRETMAN TRANSAKCIJA IZMEĐU CENTRALE I OGRANKA
Sažetak
PDV tretman transakcija između centrale i ogranka razlikuje se u zavisnosti od teritorijalnog rasprostiranja poreskog obveznika. Ukoliko se centrala i ogranak nalaze u granicama jedne poreske jurisdikcije, njihove transakcije su neoporezive s obzirom na to da se odvijaju u okviru jedinstvenog obveznika. Na istom argumentu zasniva se i neoporezivi tretman prekograničnog pružanja usluga između centrale i ogranka i vice versa. Međutim, ukoliko jedan od entiteta postane član lokalne PDV grupacije, dolazi do „podele” jedinstvenog obveznika i usluge podležu oporezivanju. Prekogranična isporuka dobara, s druge strane, uvek je oporeziva, kao što to nalaže oporezivanje prema načelu odredišta. Detaljna analiza opisanog poreskog tretmana predmet je ovog rada.
Ključne reči: PDV, centrala, ogranak, PDV grupacija, FCE Bank, Scandia.
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