TFL Vsebine / Revija SIR*IUS

Mutual agreement procedure – MAP

Postopek skupnega dogovarjanja (MAP) je instrument mednarodnega prava za reševanje mednarodnih davčnih sporov, predvsem za zagotavljanje enotnega izvajanja mednarodnih pogodb o izogibanju dvojnega obdavčevanja in za odpravljanje dvojne obdavčitve. MAP izvajajo pristojni organi zadevnih držav, sproži pa se lahko na podlagi Konvencije o izogibanju dvojnega obdavčevanja dohodka in premoženja ali na podlagi Konvencije o izogibanju dvojnega obdavčevanja v zvezi s preračunom dobička povezanih podjetij. MAP se lahko začne tudi na zahtevo davčnega zavezanca, ki jo ta praviloma vloži v državi, katere rezident je, in sicer takrat, kadar meni, da so ali bodo odločitve oziroma dejanja davčnega organa ali davčnega organa druge države povzročile obdavčenje, ki ni v skladu z mednarodno pogodbo. Zahtevo za MAP pa lahko vloži ne glede na morebiti vložena domača pravna sredstva, tudi če še niso izčrpana. V skladu s slovenskim pravnim redom MAP ni več mogoč, če je glede vprašanja obdavčitve v upravnem sporu že izdana pravnomočna sodba. Upoštevajoč dolgotrajne domače pritožbene in tožbene postopke je MAP v praksi za davčne zavezance pogosto hitrejša pot do rešit- ve mednarodnega davčnega spora, pri dvojni obdavčitvi pa pogosto edina pot do njene popolne odprave.

Mutual agreement procedure (MAP) is an instrument of international law for the resolution of international tax disputes, primarily to ensure the uniform implementation of double tax treaties and for elimination of double taxation. MAP is carried out by the competent authorities of the countries concerned. It may be initiated on the basis of a Convention for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital or based on the Convention on the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises. MAP may be initiated also at a request of a taxpayer, who considers that the actions of one or both contracting states result or will result for him in taxation not in accordance with the provisions of a Convention. Such a request shall be filed in the country of residency of this taxpayer, regardless of any domestic legal remedies that may have been filed, even if they have not yet been exhausted. In accordance with the Slovenian legislation, MAP is no longer possible if a final judgment regarding the issue of taxation has already been issued in an administrative dispute. Taking into account the lengthy domestic appeal and lawsuit procedures, MAP in practice often represents a faster way for taxpayers to resolve an international tax dispute, and in the case of double taxation, it is often the only way to its complete elimination.