TFL Vsebine / Revija SIR*IUS

New Reporting Obligations of Tax Intermediaries in the EU

EU od davčnih posrednikov znotraj EU-ja, in v nekaterih primerih tudi od davčnega zavezanca, zahteva, da davčnim organom razkrijejo čezmejne aranžmaje z določenimi značilnostmi. Države članice EU-ja morajo določbe Direktive vnesti v nacionalno zakonodajo do 31. 12. 2019. V povezavi s tem je bil 19. 12. 2018 že objavljen Predlog Zakona o spremembah in dopolnitvah Zakona o davčnem postopku, ki vključuje določbe glede čezmejnih aranžmajev in njihovega poročanja. Direktiva zahteva poročanje v zvezi s transakcijami, izvedenimi po 25. juniju, 2018, tako da že učinkuje. Posredniki in davčni zavezanci se morajo zato pripraviti na novo zahteve po poročanju, saj bodo drugače lahko kaznovani.

The EU requires from tax intermediaries within the EU and, in some cases, even from taxpayers to disclose cross-border arrangements with certain characteristics to tax authorities. EU Member States should enter the provisions of the Directive into national law by 31 December 2019. In this connection, a draft proposal for amendments of the tax procedure law, which includes provisions concerning cross-border arrangements and their reporting, was published on 19 December 2018. The Directive requires reporting in respect of transactions carried out after 25 June 2018, so that it already has an effect. Intermediaries and taxpayers have to prepare for the new reporting obligations, or face penalties.