Oprostitev DDV za tristranske posle

Delniška družba s sedežem v Sloveniji je za namene DDV registrirana v Sloveniji in na Češkem. Na Češkem ima družba hčerinsko podjetje, ki je za namene DDV registrirano samo na Češkem.

Ali menite, da bi bil posel, ko družba kupi blago od dobavitelja, davčnega zavezanca v Italiji, in ga s slovensko ID številko proda svojemu hčerinskemu podjetju na Češkem, ob tem pa navaja oprostitev DDV za tristranske posle, v nasprotju z zakonodajo EU, oddelek 141(a) VAT Directive 20065112/EC: »Each Member State shall take specific measures to ensure that VAT is not charged on the intra-Community acquisition of goods within its territory, made in accordance with Article 40, where the following conditions are met: (a) the acquisition of goods is made by a taxable person who is not established in the Member State concerned but is identified for VAT purposes in another Member State«? Blago…