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NAKUP SKUTERJA ZA PREVOZ DO STRANK IN NA SESTANKE – PRAVICA DO ODBITKA DDV (05.11.2019)

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 </p>
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<span style=
'line-height:150%'>Številka:     
28/DS/2019</span></p>
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<span style=
'line-height:150%'>Datum:        
24.09.2019</span></p>
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<span style='line-height:150%'> </span></p>
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Vprašanje – opis problema</p>
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<span style='line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'>Davčni zavezanec, identificiran za
namene DDV in s sedežem v Sloveniji (v nadaljevanju SI), je nabavil
novo motorno kolo (skuter) na ozemlju Slovenije. Pri prodaji
slednjega je prodajalec obračunal DDV skladno z določili ZDDV-1, SI
ga bo uporabljal za prevoz do svojih strank, na sestanke,
itd.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'>Vprašanje:</span></p>
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'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style='line-height:150%;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<span style='line-height:150%'>Ali ima SI pravico do odbitka DDV
pri nabavi motornega kolesa (skuterja), ki ga bo uporabljal za
»lastne« poslovne namene – tj. prevoz do strank, na sestanke,
itd.?</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'> </span></p>
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<i><span style='line-height:150%'>Mnenje</span></i></p>
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<span style='line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'>SI v opisanem primeru nima pravice
do odbitka na podlagi točke c) 66. člena ZDDV-1 od nabave motornega
kolesa (skuterja).</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'> </span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%;text-autospace:none'>
<b>Obrazložitev</b></p>
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 </p>
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<span style='color:black'>62. člen ZDDV-1 določa, da pravica do
odbitka DDV nastane v trenutku, ko nastane obveznost obračuna
DDV.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='color:black'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<i><span style='font-size:11.5pt; color:#221E1F'>62. člen
ZDDV-1</span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<i><span style='font-size:11.5pt; color:#221E1F'>(nastanek pravice
do odbitka DDV)</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<i><span style='font-size:11.5pt;color:#221E1F'>Pravica do odbitka
DDV nastane v trenutku, ko nastane obveznost obračuna
DDV.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='color:black'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='color:black'>Obseg pravice opredeljuje prvi odstavek
63. člena ZDDV-1, v skladu s katerim ima davčni zavezanec pravico,
da od DDV, ki ga je dolžan plačati, odbije DDV, ki ga je dolžan
plačati ali ga je plačal pri nabavah blaga oziroma storitev, če je
to blago oziroma storitve uporabil oziroma jih bo uporabil za
namene svojih obdavčenih transakcij.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
 </p>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<i><span style='font-size:11.5pt; color:#221E1F'>63. člen
ZDDV-1</span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<i><span style='font-size:11.5pt; color:#221E1F'>(obseg
pravice)</span></i></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<i><span style='font-size:11.5pt;color:#221E1F'>(1) Davčni
zavezanec ima pravico, da od DDV, ki ga je dolžan plačati, odbije
DDV, ki ga je dolžan plačati ali ga je plačal pri nabavah blaga
oziroma storitev, če je to blago oziroma storitve uporabil oziroma
jih bo uporabil za namene svojih obdavčenih transakcij, in
sicer:</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<i><span style='font-size:11.5pt;color:#221E1F'>a) DDV, ki ga je
dolžan plačati ali ga je plačal v Sloveniji za blago ali storitve,
ki mu jih je ali mu jih bo dobavil drug davčni
zavezanec;</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
<i><span style='font-size:11.5pt;color:black'>[…]</span></i></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='color:black'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='color:black'>Nadalje pa na podlagi določbe c) točke
66. člena ZDDV-1 davčni zavezanec <b>ne sme odbiti DDV od motornih
koles</b>, goriv in maziv, nadomestnih delov ter storitev tesno
povezanih s tem, <b>razen od vozil, ki se uporabljajo za
opravljanje dejavnosti prevoza potnikov in blaga</b>, dajanje v
najem in zakup ter za nadaljnjo prodajo, itd.</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'> </span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>66. člen ZDDV-1</span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>(omejitev pravice do
odbitka)</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<b><i><span style='font-size: 11.5pt'>Davčni zavezanec ne sme
odbiti DDV od</span></i></b><i><span style=
'font-size:11.5pt'>:</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>[…]</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>c) osebnih avtomobilov ter
<b><u>motornih koles</u></b>, goriv in maziv ter nadomestnih delov
ter storitev tesno povezanih s tem, razen od vozil, ki se
uporabljajo za opravljanje dejavnosti prevoza potnikov in blaga,
dajanje v najem in zakup ter za nadaljnjo prodajo, vozil, ki se
uporabljajo v avtošolah za izvajanje programa usposabljanja iz
vožnje v skladu z veljavnimi predpisi, kombiniranih vozil za
opravljanje dejavnosti javnega linijskega in posebnega linijskega
prevoza ter osebnih specialnih vozil, prilagojenih izključno za
prevoz pokojnikov;</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>[…]</span></i></p>
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<span style='line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Davčni zavezanec lahko torej odbije DDV od nabave motornih koles,
goriv in maziv, nadomestnih delov ter storitev tesno povezanih s
tem, če jih uporablja za opravljanje svojih (obdavčenih) dejavnosti
za plačilo, posebej navedenih v točki c) 66. člena ZDDV-1.</p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Pri izvajanju ZDDV-1 se upoštevajo tudi (podrobnejša) določila
PZDDV, ki nekatera določila ZDDV-1 natančneje oziroma dodatno
opredeljujejo, vključno s točko c) 66. člena ZDDV-1 glede
definicije motornih koles.</p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='line-height:150%'> </span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Motorna kolesa, kot jih opredeljuje točka c) 66. člena ZDDV-1, so
opredeljena v 106. členu PZDDV.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='line-height:150%'> </span></p>
<p class="h4" align="center" style=
'text-align:center;text-indent:7.1pt'><i><span style=
'font-size:11.5pt;font-family:"Arial","sans-serif"'>106. člen
PZDDV</span></i></p>
<p class="h4" align="center" style=
'text-align:center;text-indent:7.1pt'><i><span style=
'font-size:11.5pt;font-family:"Arial","sans-serif"'>(Osebni
avtomobili in motorna kolesa)</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>[…]</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>(2) <b>Motorna kolesa iz c) točke
66. člena ZDDV-1 so motorna vozila pod tarifno oznako KN
8711</b>.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>[…]</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Za razvrstitev izdelkov se v skladu s 146. členom ZDDV-1 uporablja
kombinirana nomenklatura carinske tarife (KNCT).</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>146. člen ZDDV-1</span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>(natančnejši
predpisi)</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>(1) <b>Za razvrstitev izdelkov po
tem zakonu se uporablja kombinirana nomenklatura carinske
tarife</b>, za razvrstitev dejavnosti pa standardna klasifikacija
dejavnosti.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<i><span style='font-size:11.5pt'>[…]</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
KNCT pod tarifno oznako KN 8711 vključuje naslednje vrste motornih
koles:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:11.0pt; line-height:150%'>Oznaka
KN</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border:solid windowtext 1.0pt; border-left:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
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<span style=
'font-size:11.0pt; line-height:150%'>Poimenovanje</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><b><span style=
'font-size:11.0pt; color:#221E1F'>8711</span></b></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><b><span style=
'font-size:11.0pt; color:#221E1F'>Motorna kolesa (tudi mopedi),
kolesa in podobna vozila s pomožnim motorjem, z bočno prikolico ali
brez nje; bočne prikolice:</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<span style='font-size:11.0pt; line-height:150%'> </span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 10 00</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>Z batnim motorjem in
prostornino cilindrov do vključno 50 cm3</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><b><span style=
'font-size:11.0pt; color:#221E1F'>8711 20</span></b></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<b><span style='font-size:11.0pt;color:#221E1F'>Z batnim motorjem
in prostornino cilindrov nad 50 cm3 do vključno 250
cm3:</span></b></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><b><span style=
'font-size:11.0pt; color:#221E1F'>8711 20 10</span></b></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'>
<b><span style='font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span></b>
<b><u><span style=
'font-size:11.0pt;color:#221E1F'>skuterji</span></u></b></p>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>drugo, s prostornino
cilindrov:</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 20 92</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>nad 50 cm3 do vključno
125 cm3</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 20 98</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>nad 125 cm3 do
vključno 250 cm3</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 30</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>Z batnim motorjem in
prostornino cilindrov nad 250 cm3 do vključno 500 cm3:</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 30 10</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>s prostornino
cilindrov nad 250 cm3 do vključno 380
cm3...........................</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 30 90</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>s prostornino
cilindrov nad 380 cm3 do vključno 500
cm3...........................</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 40 00</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>Z batnim motorjem in
prostornino cilindrov nad 500 cm3 do vključno 800 cm3.</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 50 00</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>Z batnim motorjem in
prostornino cilindrov nad 800 cm3</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 60</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>Z električnim
pogonskim motorjem:</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 60 10</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>dvokolesa,
trikolesniki in štirikolesniki, s pedali, s pomožnim električnim
motorjem s trajno nazivno močjo do vključno 250 W</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 60 90</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>drugo</span></p>
</td>
</tr>
<tr>
<td width="111" valign="top" style=
'width:83.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style='text-align:justify'><span style=
'font-size:11.0pt; color:#221E1F'>8711 90 00</span></p>
</td>
<td width="508" valign="top" style=
'width:380.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="Default" style=
'margin-left:0cm;text-align:justify;text-indent:0cm'><span style=
'font-size:11.0pt;color:#221E1F'><span style=
'font:7.0pt "Times New Roman"'>               </span></span>
<span style='font-size:11.0pt;color:#221E1F'>Drugo</span></p>
</td>
</tr>
</table>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Na podlagi zgornje tabele vidimo, da se skuterji uvrščajo v tarifno
oznako KN 8711 (20 10), kar pomeni, da so slednji klasificirani kot
motorno kolo, pri katerih davčni zavezanci nimajo pravice do
odbitka DDV pri nabavi, v kolikor se slednji ne uporablja za
opravljanje dejavnosti, naštete v točki c) 66. člena ZDDV-1.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:11.0pt;line-height:150%'>Veljavna zakonodaja
(ustrezni zakonski in podzakonski predpisi) ter ostali predpisi v
času izdaje strokovnega mnenja:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style=
'font-size:11.0pt;line-height:150%;font-family: Symbol'>·<span style='font:7.0pt "Times New Roman"'>      </span></span>
<a href="http://www.ddvpoznavalec.si/article/5537/ref_cat/3"
target="_top"><i><span style=
'font-size:11.0pt;line-height:150%'>Zakon o davku na dodano
vrednost (ZDDV-1)</span></i></a><i><span style=
'font-size:11.0pt; line-height:150%'>, Uradni list RS, št.
13/11-UPB3, 18/11-ZDDV-1D, 78/11-ZDDV-1E, 38/12-ZDDV-1F,
83/12-ZDDV-1G, 46/13-ZIPRS1314-A, 86/14-ZDDV-1H, 90/15-ZDDV-1I in
77/18-ZDDV-1J.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style=
'font-size:11.0pt;line-height: 150%;font-family:Symbol'>·<span style='font:7.0pt "Times New Roman"'>      </span></span>
<a href="http://www.ddvpoznavalec.si/article/5652/ref_cat/97"
target="_top"><i><span style=
'font-size:11.0pt;line-height:150%'>Pravilnik o izvajanju Zakona o
davku na dodano vrednost (PZDDV)</span></i></a><i><span style=
'font-size:11.0pt;line-height:150%'>, Uradni list RS, št. 141/06,
52/07, 120/07, 21/08, 123/08, 105/09, 27/10, 104/10, 110/10, 82/11,
106/11, 108/11, 102/12, 54/13, 85/14, 95/14, 39/16, 45/16, 86/16,
50/17 in 84/18.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style=
'font-size:11.0pt;line-height: 150%;font-family:Symbol'>·<span style='font:7.0pt "Times New Roman"'>      </span></span>
<i><span style='font-size:11.0pt;line-height:150%'><a href=
"http://www.ddvpoznavalec.si/article/5490/ref_cat/7" target=
"_blank">Izvedbena Uredba Komisije (EU) št. 2018/1602 z dne 11.
oktobra 2018 o spremembi Priloge I k Uredbi Sveta (EGS) št. 2658/87
o tarifni in statistični nomenklaturi ter skupni carinski
tarifi</a>, Uradni list EU, št. L 273/18.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
 </p>
</div>
</body>
</html>

Anton - 17.04.2021 - 09:13

Ali je ddv za nakup e skuterja oproscen za velike druzine

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