URN_NBN_SI_DOC-XVKI310I

1 1/17 Kazalo stran Dr. Marjan Odar UVODNIK 3 Editorial Mojca Bartol Lesar OPRAVLJANJE STORITEV ZA PLAČILO PO ZDDV-1 5 Supply of services for consideration in the Value Added Tax Act Brigita Franc KORPORATIVNA JAMSTVA – PRAVNA OPREDELITEV TER PROBLEMATIKA TRANSFERNIH CEN – PRIMERJALNOPRAVNI VIDIK 34 Corporate guarantees – legal definition and the problem of transfer pricing – comparative legal context Dr. Marijan Kocbek NAKNADNA VPLAČILA V KAPITAL – PRAVNA ANALIZA IN OBDAVČITEV PRI PRODAJI POSLOVNIH DELEŽEV FIZIČNIH OSEB 65 Tax aspects of subsequent payments to equity Danilo Marinović PRIPOMBE K ZAPISNIKU V POSTOPKU DAVČNEGA INŠPEKCIJSKEGA NADZORA IN PRAVICA DO ZASLIŠANJA 79 Comments to the minutes taken in a tax inspection procedure and right to be heard Dr. Peter Podgorelec PRAVILO PODJETNIŠKE PRESOJE IN MOŽNA VLOGA NOTRANJEGA REVIZORJA V ZVEZI Z NJIM 99 Business judgment rule and possible role of the internal auditor in relation to this rule