TFL Vsebine / Revija SIR*IUS

Tax refund claims deriving from requalification of capital gains into dividend income

Na podlagi odločitve Vrhovnega sodišča RS, da izplačila kupnine za nakup lastnih poslovnih deležev v družbi z omejeno odgovornostjo ni mogoče samega po sebi šteti za nedovoljeno davčno izogibanje, se je pojavilo vprašanje, kako naj ravnajo zavezanci za davek, ki so v preteklosti plačali dodaten davek na podlagi drugačnega stališča FURS-a. Osnovno pravno načelo pravičnosti je, da mora biti zavezancem za davek v tem primeru neupravičeno plačan davek vrnjen, vendar pa podrobnejša analiza pokaže, da so možnosti za vračilo omejene.

Following the Supreme Court decision that acquisition of own business shares by a limited liability company from a shareholder cannot be automatically considered as tax avoidance, the question arose of how taxpayers that had paid additional income tax on the basis of the previous different position of the Finan- cial Administration shall react. The basic legal principle of justice instructs that taxpayers shall be entitled to refund of the tax that has been paid unjustified; however, a deeper analysis of procedural rules shows that actual possibilities for refund are limited.